Glossary of Terms
Actions of extraordinary control.
Actions that Customs authority may additionally establish to ordinary actions in order to verify the accomplishment of duties and to prevent Customs offenses or administrative infringements, which may include special operations, fiscal control actions, etc. These actions do not formally operate before regular Customs procedures and they may be carried out before, during or after clearance by operative Customs offices and other administrations.
- Actions of ordinary control.
Actions to be adopted for the Customs procedures of Customs entry, exit and destination of goods, according to legislation in force that include actions such as documentary review and physical inspection, sample analysis, other actions performed as part of the Customs clearance process, and assistance to non-contentious applications.
- Article 3° Scope.-This Legislative Decree applies to any Customs activities in Peru and to any person, goods and mode of transport within the Customs territory.
Power of the Customs authority to verify the nature, origin, state, quantity, quality, value, weight, size and tariff classification of goods to correctly determine Customs duties, other taxes applicable and corresponding surcharges by means of a physical inspection and/or documentary review.
- Arrival point
An area considered as primary zone where operations related to entry of goods to the country are carried out.In case of air transport, carrier’s cargo terminals, which are regulated by the transport legislation may be at arrival point if the Customs Administration authorizes them as temporary deposits.
A union, coupling or junction of two or more pieces
Machines and equipment that are subject to depreciation and are directly involved in a productive activity without modifying their nature.
Goods included in items that comprise the sum of categories “410 capital goods” (except transport equipment) and “521 industrial transport equipment” from the Classification by Broad Economic Categories, defined in terms of SITC, Revised 3 by United Nations.
- Cargo manifest.
A document that contains information related to the means or unit of transport, number of packages, weight and identification of the cargo, including the bulk cargo.
An individual or legal entity that transfer goods effectively or is responsible for transport.
- Certified customs user
A foreign trade operator certified by SUNAT, who fulfills the criteria and requirements established in the current Legislative Decree, its Regulations and those established in the relevant rules.
- Compensating product.
A product obtained as a result of the transformation, manufacturing, repairs of goods whose admission was authorized by the active and passive improvement procedures.
- Conditions of transaction
Circumstances of a transaction that produces the entry or exit of goods to/from the country. It includes the following data:
- Identification of the importer, exporter or owner or consignee of goods
- Commercial level of the importer
- Identification of the supplier or addressee
- Type of transaction
- Identification of the transaction intermediary
- Invoice number and date
- INCOTERMS when agreed or delivery terms
- Transport document
- Information requested in the item “Conditions of transaction” contained in the Customs declaration of goods.
Sanction that consists in the definitive deprivation of goods in favor of the Government.
An individual or legal entity to whom goods are declared to or who acquires them through an endorsed transport document.
An individual or legal entity that sends goods to a consignee within the country or abroad.
- Consolidated cargo.
Group of goods that belong to one or more consignees and are gathered to be transported from/to a port, airport or land terminal in containers or others, as long as they are under the same transport document.
- Customs Administration.
A branch from the National Superintendence of Tax Administration responsible for the application of the Customs law, collection of Customs duties and other import taxes for consumption and the corresponding surcharges, application of other laws and rules related to Customs Regime, and exercise the Customs authority. This term also appoints any part of the Customs Administration, service or office.
- Customs authority
A Customs Administration officer that exercises the Customs power accordingly.
- Customs broker
An authorized person in charge of conducting the Customs clearance of goods.
- Customs clearance
Accomplishment of necessary Customs formalities where goods are subject to Customs Regime.
- Customs control
Set of measures adopted by the Customs Administration to ensure compliance of Customs law or any other provision, whose application and enforcement is responsibility of the Customs Administration.
- Customs declaration of goods
Document in which the declarant indicates the Customs procedures to be applied to goods and provides details for the application of Customs Administration.
- Customs storage
Facilities for the entry and storage of requested goods according to Customs storage regulations. It may be private or public.
- Customs destination
Declarant’s statement of willingness expressed through the Customs declaration of goods, which indicates the Customs regulations that goods have to be subject.
- Customs duties
Duties that are established in the Customs Tariff levied on goods that enter to the Customs territory.
- Customs formalities
All actions that must be carried out by the involved persons and the Customs Administration in order to comply with the Customs law.
- Customs territory. – Part of the national territory, including air and sea space, where the Customs legislation is enforceable. The Customs territory borders are the same as the national territory borders.
- The territorial demarcation subject to the Customs Administration jurisdiction is divided into primary zone and secondary zone.
- Customs warehouse. – Facilities intended for temporary custody of goods. Its administration may be in charge of the Customs authority, other public or private departments, or individuals or legal entities. This includes temporary deposits and Customs storages.
- Declarant. – A person that signs and submit a Customs declaration of goods on his behalf or on behalf of others, according to domestic law.
- Depositary. – A legal person authorized by the Customs Administration to manage a Customs warehouse.
- Detailed tally. – A document completed between the international freight forwarder and the person responsible for Customs storage or the owner or consignee, as appropriate during the transport documents verification while registering relevant observations.
- Documentary review. – A review done to the Customs declaration of goods and to its supporting documents by the Customs authority.
- Domestic merchandise. – Merchandise produced or manufactured in the country that uses national or nationalized raw material.
- Elaboration. – A process in which goods are included in the manufacture of a new good.
- Electronic document. – Set of structured data base on electromagnetic impulses of binary codes which are made, generated, transmitted, communicated or filed by electronic means.
- Electronic means. – Set of goods, computer and telecommunications equipments that permit the production, processing, transmission, communication and filing of data and information.
- Equivalent good. – A good identical or similar to the imported one that will be restored, repaired or changed. An identical good is merchandise exactly alike to the imported one in terms of quality, brand and commercial reputation.
- A similar good is merchandise that is not identical to the imported good, but has similar characteristics in terms of kind and quality.
- Examination area. – An area for physical inspection of goods within the primary zone designated by the Customs Administration according to the Legislative Decree and its Regulations.
- Exemption. – A total or partial exoneration from tax payment as prescribed by Law.
- Express delivery service. – Documents, printed material, packages or other goods without a limit of value or weight that require express transfer and immediate disposal by the addressee and are transported by express delivery consignment waybill.
- Fine. – A monetary sanction compelled to those that commit Customs administrative infringement.
- Foreign good. – A good that comes from aboard and is not nationalized, as well as a good produced or manufactured in the country but nationalized abroad.
- Free deposit. – Closed premises within the national territory and authorized by the Government, whose goods are not considered to be within the Customs territory for the purposes of Customs duties, import taxes for consumption and surcharges.
- Free zone. – Part of the delimited national territory, in which entered goods are considered to be outside of the Customs territory for the application of Customs duties, import taxes for consumption and relevant surcharges.
- Guarantee. – An instrument that ensures the fulfillment of Customs duties and other duties, whose compliance is verified by the Customs authority before the Customs Administration.
- Immobilization. – A preventive measure by which the Customs authority establishes that certain goods should remain in a given location and under the responsibility of a designated person in order to enforce them to control actions as necessary.
- International freight forwarder. – A person who can manage and receive shipments, consolidate and deconsolidate goods, act as a multimodal transport operator according to law, and issue documents according to his activity, such as a bill of lading, air waybill, road consignment note, reception certificate and others.
- Merchandise. – Goods to be classified in the tariff nomenclature and be affected by Customs Regime.
- Manifest of express delivery service. – A document containing information related to the mode of transport, quantity or kind of packages, description of goods, and data of consignee and shipper of express delivery service according to categories established by the Customs Administration.
- Original invoice. – A document issued by the supplier, which certifies the terms of the trade transaction according to trading protocols. It may be transmitted, issued, printed or received by any physical or electronic means.
- Physical inspection. – A procedure that verifies the declaration through one or more of the following actions: recognition of goods, verification of their nature, origin, condition, quantity, quality, value, weight, size or tariff classification.
- Postal delivery document. – A document that contains information related to the mode or unit of transport, arrival and reception date, number of packages, weight and general identification of postal consignments.
- Primary zone. – A part of the Customs territory that includes ports, airports, land terminals, centers of attention in borders for unloading, loading, mobilization or clearance of goods, and offices, premises or departments intended to serve Customs directly. It may also include Customs enclosures, sea or land space, buildings or roads destined to or authorized for the above-mentioned procedures. This includes goods warehouses and deposits that meet the requirements established in the legislation in force and are authorized by the Customs Administration.
- Prior inspection. – Power of an owner, consignee or representative to verify the situation and condition of goods or to extract samples from goods in presence of the depositary before submitting the declaration of goods, prior notification to the Customs authority.
- Release. –Customs authority action that authorizes interested people to dispose goods according to the requested Customs procedures.
- Sample of non-commercial value. – Merchandise that only shows its characteristics and lacks of commercial value by its own.
- Secondary zone. – A part of the Customs territory not considered as primary zone or free zone.
- Seizure. – A preventive measure adopted by the Customs Authority which takes forced possession of goods and transfers them to SUNAT warehouses while determines their definitive legal situation.
- SUNAT. – National Superintendence of Tax Administration.
- Surcharges. – All payment obligations and Customs duties related to the entry and exit of goods.
- Tally note. – A document prepared between the carrier or its representative and the person in charge of the Customs storage or the owner or consignee, as appropriate, when verifying port documents and registering relevant observations.
- Temporary deposit. – Premises for temporary entry and/or storage of goods until Customs authority gives the release authorization.
- Temporary postal deposit. – Intended premises for storage, classification and clearance of postal delivery.
- Unloading termination. – End time and date when the mode of transport finishes the unloading.
- Waybill of express delivery service. – Contract between a consignor or consignee and the express delivery company which submits description and quantity.