Sunat implements new procedures to accredit payment in imports

In a recent statement issued by the National Superintendence of Customs and Tax Administration (Sunat), importers were informed about the implementation of updated procedures for accrediting the payment method in Customs Declarations of Goods (DAM) for importation for consumption. This measure aims to ensure compliance with tax obligations and strengthen the fight against tax evasion, in line with Law No. 28194, also known as the Law for the Fight against Evasion and for the Formalization of the Economy. According to Sunat's informational note, importers must declare the payment method in the corresponding box of the Form A of the DAM, and support this declaration with the appropriate documentation at the time of numbering the declaration. This will allow customs officials to verify compliance with established regulations. Gonzalo Bernal, partner at Estudio Echecopar, explained that this new requirement to accredit the payment method in international purchases of goods was introduced based on Law 28194 and its regulations. He also pointed out that customs is implementing actions to verify compliance with this regulation, which includes requesting documentation to support the payment method used in imports. However, Bernal expressed concern regarding these new measures, arguing that they may harm importers by imposing requirements beyond those established in the law for the formalization of the economy and customs regulations. He believes that these practices could constitute a non-tariff trade barrier and questions their legality and reasonableness. On the other hand, Katarzyna Dunin Borkowski, Director of Tax and Customs Consulting at PwC, noted that while it is understandable that Customs seeks to request the payment method at the time of numbering the DAM, it is important to remember that tax and customs law is governed by the principle of legality. Borkowski emphasized that an informational note is not the legal way to demand this requirement and expressed concern about the possible sanctions imposed on importers for non-compliance with this new provision. In conclusion, the implementation of these updated procedures for accrediting the payment method in customs declarations has generated various opinions among specialists, who agree on the importance of ensuring compliance with tax obligations, but also express concern about the potential negative effects that these measures could have on importers.