Ley N 29963 Facilitacin aduanera para eventos declarados de inters nacional

Law for the Customs facilitation and entering of participants for international events declared of national interest Law N 29963 THE PRESIDENT OF THE REPUBLIC WHEREAS: The Congress of the Republic Has enacted the following Law: THE CONGRESS OF THE REPUBLIC; Has enacted the following Law: LAW FOR THE CUSTOMS FACILITATION AND THE ENTRANCE OF PARTICIPANTS FOR INTERNATIONAL EVENTS DECLARED OF NATIONAL INTEREST Article 1. Purpose The purpose of this Law is to facilitate customs formalities and the entrance of participants for international events, which are declared of national interest by the Executive Power as set forth in sub-paragraph d), Article 2. Article 2. Definitions For the purposes of this Law, it is understood that: a) Goods Mean those necessary for the execution, coverage and spreading of events, including consumer goods. b) Consumer goods: Publicity products, samples without commercial value and perishable goods not intended for sale and exclusively used or consumed in the event. c) Commission: Named by the Executive Power, it is responsible for making arrangements and conducting other activities necessary for the event's organization, facilitation and support. d) Event: Any scheduled meeting, forum, congress, summit, sport competition or other activity of international relevance, declared of national interest by the Executive Power through decree supreme and the approval vote of the Council of Ministers. e) General Customs Law: Law approved by Legislative Decree N 1053 and its amendments. f) Participants: Individuals or legal entities duly accredited for the event. The list of participants is sent to SUNAT in advance to the event. g) Promoter: Governmental entity, individuals or private legal entities responsible for the event's organization and execution.

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Ley N 29963 Facilitacin aduanera para eventos declarados de inters nacional

h) Regulations: Regulations of the General Customs Law approved by Supreme Decree 010-2009-EF and its amendments. i) SUNAT: The National Superintendence of Tax Administration (Peru's tax administrator). Article 3. Temporary admission Goods can be subject to the temporary admission regimen for re-exportation in the same State for a period from (30) calendar days before the beginning of the event to its finalization and for a 90-day maximum term after that moment. Article 4. List of participants and goods 4.1 The promoter shall provide SUNAT the list of participants and goods entering the country as a result of the events. 4.2 The promoter shall inform the Department of Migration and Naturalization of the Ministry of the Interior and the Ministry of Foreign Affairs with the list of participants of the corresponding events to be executed hereunder in order to obtain the corresponding authorizations and permissions, and establish the necessary special procedures, if any. Article 5. Guarantee A guarantee shall be made to SUNATs satisfaction in order to authorize the temporary admission regime for re-exportation for an amount equivalent to tariffs, other applicable taxes to imports for consumption, charges and compensatory interests established by the General Customs Law, or for a total amount approved by SUNAT for such effect, in order to ensure the payment of these items. Article 6. Ending of temporary admission Temporary admission for the re-exportation in the same State ends when: a) Re-exportation of goods is made within the authorized term. Exceptionally, the reexportation can be authorized after the expiration of a term due to acts of God or force majeure duly verified. b) The transfer or nationalization as set forth in the second paragraph of Article 7 herein is made. c) The guaranty is executed for an amount equivalent to tariffs, other taxes, charges, if any, and compensatory interests established by the General Customs Law when the term expires, therefore goods are nationalized. If the entrance of goods to the country is subject to restriction or prohibition, the General Customs Law and its regulations are applied. Article 7. Transfer of goods The goods admitted temporarily by virtue of this Law cannot be transferred or assigned under no circumstances nor destined for purposes different to the event's, except those to be freely distributed or consumed during the event.

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Ley N 29963 Facilitacin aduanera para eventos declarados de inters nacional

Exceptionally, once the event ends, goods admitted temporarily can be transferred for free to public sector entities, with exception to public enterprises. Nationalization for this purpose shall comply with the requirements and is exempted from the payment of tariffs, other taxes, charges and compensatory interests, if any. The nationalization procedure is made by the donatee public entity within the authorized term as set forth in Article 3, with exception of Act of God or force majeure. Article 8. Imports for Consumption Imports of goods for consumption shall comply with the requirements for nationalization and it is exempted from the payment of tariffs, other taxes and charges levied on the import for consumption. Article 9. Special procedures SUNAT is enabled to approve special procedures: a) For the presentation of cargo manifest by the means of transport used exclusively by the participants if they arrive the country through permitted areas according to the General Customs Law and its regulations. b) For the exit of national or nationalized goods when the events are held in different countries. c) For controlling activities together with customs authorities or prior the entrance of goods to the national territory. d) When necessary for its operativeness. Article 10. Customs procedures Customs procedures can be directly arranged by the promoter or its representative, the government entity named by the Commission or the participants or their representatives, duly accredited. SUNAT can approve special forms for customs destination of goods and enable their dispatch without a customs clearer. Article 11. Penalties Should inconsistencies arise between the provided declaration or information and the documents backing the customs procedures, the customs officer shall make the corresponding rectifications and not consider these facts as assumptions for punishable act of infringement. Non-observance of provisions contained herein may result in penalties foreseen in the General Customs Law. FINAL COMPLEMENTARY PROVISIONS FIRST. Effective date This Law will become effective the day following its publication in the official gazette "El Peruano" and governs international events to be held until December 31, 2022, notwithstanding the observance of terms referred to in article 3 and complementary norms.
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Ley N 29963 Facilitacin aduanera para eventos declarados de inters nacional

SECOND. Complementary norms Public entities are authorized to enact the necessary sector regulations to facilitate the entrance of participants and goods the execution of events. SUNAT approves the complementary norms for the enforcement of this Law. THIRD. Temporary assignment of radio electric spectrum and temporary entrance of telecommunication equipment and devices. Exceptionally, the Ministry of Transport and Communications is enabled to authorize the temporary entrance of telecommunication equipment and/or devices necessary for the accomplishment of events, declared of national interest by the Executive Power, and to assign the radio electric spectrum to be used provided that it does not affect the public telecommunication services. The telecommunication equipment and operation frequencies shall be detailed in the form. A special treatment for the temporary entrance of telecommunication equipment and/or devices is provided under good faith and truth presumption principles. FOURTH. Customs legislation If not otherwise specifically provided, the General Customs Law and its regulations shall apply supplementarily. TEMPORARY COMPLEMENTARY PROVISION UNIQUE. 2013 Dakar Rally The facilities provided by this Law shall apply for the 2013 Dakar Rally event, declared of national interest by Supreme Resolution 149-2012-PCM. Let this be sent to the President of the Republic for its promulgation. In Lima, the twelfth day of December of two thousand twelve. VCTOR ISLA ROJAS President of the Congress of the Republic MARCO TULIO FALCON PICARDO First Vice-President of the Congress of the Republic TO THE CONSTITUTIONAL PRESIDENT OF THE REPUBLIC WHEREAS: I order this Law to be published and enforced. Given in the House of Government, in Lima, the thirteenth day of December of two thousand twelve.

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Ley N 29963 Facilitacin aduanera para eventos declarados de inters nacional

OLLANTA HUMALA TASSO Constitutional President of the Republic JUAN F. JIMNEZ MAYOR President of the Council of Ministers

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