On 15 June 2021, Superintendency Resolution No. 000079-2021/SUNAT was published, approving the DESPA-PE.01.37 (version 1) specific procedure, which sets out the requirements and procedure for the proper application of tariff preferences under the Trade Agreement between Peru and the United Kingdom of Great Britain and Northern Ireland.
Below is a brief summary of the main provisions of this resolution:
- The tariff treatment granted by Peru to goods originating in the United Kingdom is subject to the provisions contained in the Market Access Chapter of the Trade Agreement between Peru and the European Union.
- The origin of goods imported from the United Kingdom into Peru may be evidenced by: (i) a EUR.1 goods movement certificate; or (ii) a declaration of origin (“invoice declaration”).
- The declaration of origin must be issued by the exporter and must be typewritten, stamped or printed on an invoice or any other commercial document with sufficient detail to enable its identification.
- The declaration of origin may be completed even after the goods have been exported. For the purpose of applying for preferential treatment after release, the declaration of origin shall be submitted to the Customs Administration not later than two years after the importation of the said goods.
- In the case of import clearance, whether selected for documentary review or physical examination or at the request of the customs authority, the customs dispatcher must present an authenticated photocopy of the EUR.1 goods movement certificate or the declaration of origin, as appropriate, or the original if the clearance process is carried out by the importer.
- Where goods have been presented to the customs authority before the expiry of the period of validity of the proof of origin and this has not been presented until then, the customs authority shall exceptionally accept this document, even if its period of validity has expired.
- In these cases, the importer may submit the proof of origin to the customs authority within one year from its expiry date and must accompany the documentation supporting his application for preferential treatment (TPI 817).
- The requirements to meet the criterion of direct transport are developed (where even the territories of Ecuador and Colombia are considered as part of the party territory for the reception of preferences). If the goods are moved through other territories, it must be proven that they have been under customs supervision and have not undergone operations other than loading, unloading or other actions to keep them in good condition.
This procedure entered into force on 16 June 2021.
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