• 2 min de lectura
• 2 min de lectura
The National Superintendence of Customs and Tax Administration (Sunat) modified the obligation to issue the Electronic Waybill (GRE)-Sender in foreign trade operations, for the transfer of foreign goods from the port or airport to a customs warehouse or a location temporarily considered a primary zone, as well as for import and export.
Superintendency Resolution 108-2026/Sunat aims to streamline and simplify procedures for issuing the Electronic Waybill, avoiding additional costs for users and reducing the time for goods to leave port terminals, while ensuring the control and traceability of transported goods.
Considering that port terminals have an electronic system for scheduling container withdrawals, a new type of document called "Appointment or Merchandise Delivery Order" has been implemented, applicable to the block withdrawal of containers.
Likewise, it has been established that the customs agency with a mandate to dispatch, in accordance with the General Customs Law and its regulations, will be responsible for issuing the Electronic Waybill only when there is an agreement for the transfer of the merchandise. Otherwise, the obligation to issue the waybill will fall on the importer or exporter.
On the other hand, Sunat indicated that for an import involving more than one container and if these are withdrawn in more than one vehicle, the information on the total weight of the cargo and its unit of measurement, as well as the container number and seal number, will be optional.
Similarly, when the import includes packages or pallets withdrawn in more than one vehicle, the quantity of packages, the total weight of the cargo, and its unit of measurement are optional data for the issuance of the Electronic Waybill.
Additionally, for the Electronic Waybill by event, two new reasons have been incorporated: a change of driver and the modification of the Appointment or Merchandise Delivery Order by port terminals.
These measures are estimated to benefit more than 400,000 electronic issuers, simplifying their processes and reducing costs associated with the issuance of more than 500 million GRE-Sender documents.
