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In brief

On 26 March, 2022, Legislative Decree No. 1542 (“Decree“) was published, by which certain provisions contained in the Law on Customs Offenses was approved by Law No. 28008.

The objective of these modifications is to seek a clearer process regarding the investigation and termination of customs offences.


In Depth

Here are the main amendments introduced by the Decree:

  • The criminal acts of smuggling and customs revenue fraud are regulated and identified independently, determining the minimum degree by which the processes will be prosecuted.
  • New mechanisms for early termination and immediate proceedings are established in accordance with the provisions of the Code of Criminal Procedure.
  • It is determined that the unenforceable sanctions related to the temporary or definitive closure of establishments or temporary internment of vehicles can be replaced by fines.
  • A procedure is approved for the payment of a reward to a whistleblower who submits information relevant to the prosecution of the crimes provided for in the Customs Crimes Act.

As a criticism of these modifications, an important opportunity was lost to establish a new regime of aggravating and mitigating factors, aligning it with the Trade Facilitation Agreement of the World Trade Organization, which is applicable to Peru.

The Decree will enter into force on the date on which the adequacy of the Regulation of the Law on Customs Offenses comes into force. The executive branch has until 25 June of this year to make this adjustment.

We hope that this information will be useful to you and your company. If you require legal advice on this issue, do not hesitate to contact us.

Spanish version.

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Author

Luis Alonso Garcia has more than 25 years of experience practicing in intellectual property law. Mr. Garcia has been vice minister of Foreign Trade in Peru. He was in charge of the negotiation of intellectual property in the free trade agreement between Peru and the United States. He has successfully led the offices for Peru’s trademarks and patents and has chaired the Court for Intellectual Property in INDECOPI. Mr. Garcia is also an intellectual property lecturer in different universities in Peru.

Author

A specialist in foreign trade and customs, Gonzalo has a broad experience in advisory, preventive audits and litigation related with sophisticated trade operations, trade facilitation and investment. His professional expertise includes legal advisory provided to either domestic or international enterprises, specifically related to import and export regimes, customs valuation, tariff classification, rules of origin, trade barriers (sanitary and phytosanitary measures, technical barriers to trade), investment and infrastructure, supply chain management, transport, Free Trade Agreements (FTAs), Regional and Plurilateral Agreements (CAN, MERCOSUR, among others) compliance and WTO law.

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