3.
Infraction and Punishment in the Custom
Regime of Incentive for the payment of penalties:
This is a measure of solution to the entire tax burden and to reduce
disputes between the owners of the goods and the Custom agency.
For example people that give incorrect declaration of their goods, people
that give incomplete information about what they are negotiating respect
to the value, brand, model and minimum description that the customs
establishments as sector of the goods, quantity , quality, origin country ,
country of acquisition, shipment.
So with this regime if you made some infraction mentioned before, you can
apply to this regime and it offers the next:
90% of discount when the infringement is previously corrected without
being notified.
70% of discount when having been notified by customs, the debtor rectifies
the infringement.
60% of discount when the infringement is remedied after the
commencement of an extraordinary control action, during or after the
goods clearance process, but before notification of a fine.
50% of discount when the infringement is remedied and the fine has been
notified.
Custom Crimes
Smuggling: Any person who removes, circumvents, or deceives customs
control by entering goods from abroad or extracts them from the national
territory or does not present them for verification or physical examination in
the Customs Administration
Custom Rental Defraudation: The person who by means of customs
procedure, by means of deceit, ardor, cunning or other fraudulent form
stops paying in whole or in part the taxes or other tax or the antidumping or
compensatory rights that tax the importation or ilicitly take advantage of a
franchise or tax benefit.
Customs Reception: The person who acquires or receives gifts, pledges,
stores, hides, sells or helps to market goods whose value exceeds four (4)
Tax Units.
Traffic of prohibited or restricted goods: Any person using any means or
artifice or contravening specific rules introduces or removes goods from the
country.
Attempt: The attempt shall be repressed with the minimum legal penalty
corresponding to the consummate offense. Exceptions of punishment are
cases in which the agent voluntarily desists to continue with the acts of
execution of the crime or prevent the result from occurring, unless the acts
practiced constitute in themselves other crimes.
Peruvian Company
Representaciones Fran & Gios is a company that was denounced by SUNAT
in 2009 , the fraud was discovered after a large volume of footwear
(sandals) that entered through Tacna was detected, a fact that is not usual,
so a verification of the documentation presented was carried out.
As a result of the crossing of information with entities from other countries,
in this case Chile, it was evidenced that the cargo was imported from the
Iquique Free Trade Zone.
Thus, it was identified that the company entered in its declaration a false
country of origin, in order to evade the payment of anti-dumping duties. It
was mentioned as a country of origin of the products to Malaysia, however,
they were from China.
Anti-dumping duties are established by the National Institute for the
Defense of Competition and Intellectual Property (Indecopi) and serve to
combat the unfair practices of international trade.
Conclutions
-
The government is doing a good job reducing or faciliting the way to pay
fines and avoiding a bad environment with companies.
This regime is good for new companies that want to export but do not
know a lot about the subject.
Referencias:
-
https://www.mef.gob.pe/defensoria/boletines/XLVI_dcho_aduanero_prese
nt.pdf
http://www.sunat.gob.pe/legislacion/procedim/normasadua/gja-05.htm
http://peru21.pe/actualidad/importador-sentenciado-nueve-anos-carcel-delitoaduanero-2146215
