SUNAT: New Guidelines Established for Reduction of Customs and Tax Fines

May 11, 2026

The regulation aims to encourage voluntary rectification of infractions through the application of reduced penalties based on proportionality criteria.

Through Superintendence Resolution N° 000084-2026/SUNAT, the customs administration has regulated the guidelines for the application of sanctions for infractions provided for in the General Customs Law and the Law for the Fight against Evasion and for the Formalization of the Economy.

Conditions to access the benefit

For foreign trade operators and importers to apply the reduced fines detailed in the annex of the regulation, they must comply with the following requirements:

• Circumstances of the commission: The offense must have occurred under the specific scenarios detailed in the sole annex of the resolution.
• Voluntary rectification: The unfulfilled obligation must be regularized as indicated by the regulation. In cases where physical rectification is not possible, it will be considered fulfilled with the sole payment of the fine.
• Full payment: Payment is considered valid only if it includes the reduced amount plus accrued interest up to the day of cancellation. If the amount paid is less than the total (fine + interest), it will only be considered as a partial payment of the original fine without any benefit.

Key reductions highlighted

The resolution establishes a detailed table of benefits, among which are:

Code	Infraction	Original Sanction	Sanction with Reduction
N85 / P95	Failure to transmit supporting documentation for the declaration.	0.25 UIT	0.20 UIT
N87	Incorporating transport documents out of time (maritime route).	0.1 UIT	0.05 UIT
P41	Designating restricted merchandise without required documentation.	1 UIT	0.05 UIT (if natural person or 1st time)
P84	Failure to use the anticipated dispatch modality when mandatory.	0.25 UIT	0.10 UIT

Exclusions and Validity

The regulation clarifies that these benefits do not apply if the fine has already been paid, if it has been challenged in an ongoing contentious process, or if it is subject to tax installment payment.

The resolution comes into effect on May 11, 2026. However, it has been stipulated that it is applicable even to infractions committed or detected previously, provided that the offender complies with the established guidelines and conditions.

---

Source: apam_nacionales