Customs Law and Foreign Trade

Can an importer recover their goods if they have fallen into legal abandonment?

Yes, the importer or consignee can recover goods in a situation of legal abandonment, as long as it is done before SUNAT disposes of them.

Can a challenge to the declared value of goods at customs lead to an investigation for alleged customs revenue fraud?

Yes. This occurs when SUNAT detects that the value declared by the importer is significantly lower than the actual value and there are indications that this difference is not a simple mistake, but an intentional attempt to deceive in order to pay fewer taxes.

What is a customs audit and what consequences can it have?

A customs audit is the process by which SUNAT verifies that foreign trade operators correctly comply with their tax and customs obligations. It can result in administrative sanctions and even criminal penalties.

The export of services in Peru is a key opportunity for companies and professionals seeking to expand into international markets. This regime allows services provided from Peru to foreign clients to benefit from tax advantages that boost competitiveness. With proper advisory, it is possible to fully leverage the legal and fiscal benefits established under Peruvian regulations.

Frequently Asked Questions:

What are the tax benefits for service exporters in Peru?

Exemption from IGV (Value Added Tax) on services provided abroad.
Access to the exporter’s credit balance, allowing recovery of IGV input tax.
Easier invoicing and banking processes for international operations.
Recognition under international trade agreements, strengthening the competitiveness of Peruvian services.

What requirements must a service meet to be considered an export?

The service must be provided from Peru, used exclusively abroad, and paid from outside the country, in accordance with SUNAT criteria.

What types of services typically qualify for export?

Mainly consulting, software development, call centers, digital marketing, design, engineering, research, and other services that can be consumed from abroad.

At Gálvez Monteagudo Abogados, we provide comprehensive legal consulting in International Trade and Customs Law, tailored for both companies and foreign trade operators. Our legal support ranges from the establishment of operators, advisory on international contracting, application of free trade agreements, and preventive audits, to legal defense in contentious, non-contentious, and criminal customs proceedings.

Our team understands the challenges of global commerce and offers effective legal solutions designed to provide security and optimize supply chain management.

Our Services:

Establishment and advisory for foreign trade operators.
International contracting and application of Free Trade Agreements (FTAs).
Defense in customs audits and administrative proceedings before SUNAT.
Representation in contentious and non-contentious proceedings related to foreign trade.
Legal defense in criminal customs proceedings.
Preventive audits to verify compliance with customs obligations.
Advisory on imports and exports of goods and services.