Logistics
SUNAT: New Guidelines Established for Reduction of Customs and Tax Fines
SUNAT regulated, through Superintendence Resolution N° 000084-2026/SUNAT, the guidelines for the application of sanctions for customs and tax infractions. The regulation aims to encourage voluntary rectification of infractions through reduced penalties based on proportionality criteria. Foreign trade operators and importers can access reductions if they comply with voluntary rectification and full payment of the reduced amount plus interest. The resolution comes into effect on May 11, 2026, and is applicable even to infractions committed previously.