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.
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.
* * * * *
Estudio Echecopar is a member firm of Baker & McKenzie International, a Swiss Verein with member law firms around the world. In accordance with the common terminology used in professional service organizations, reference to a “partner” means a person who is a partner or equivalent in such a law firm. Similarly, reference to an “office”, means an office of any such law firm.
Before you send e-mail to Estudio Echecopar, please be aware that your communications with us through this message will not create a lawyer-client relationship with us. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyer in the matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.
@2022 Estudio Echecopar
All rights reserved.
No part of this publication may be reproduced in any form or by any means without the written permission of Estudio Echecopar.