Sunat will dispose of goods and merchandise in a situation of legal abandonment

The Congress of the Republic promulgated Law 31974, which exceptionally authorizes the National Superintendency of Customs and Tax Administration (Sunat) to dispose of goods and merchandise.

From now on, Sunat is empowered to award, auction, destroy or deliver to the competent sector, according to its nature or state of conservation, regardless of whether these are undergoing an administrative or judicial process.

In the event that there is an administrative procedure for a claim or appeal in progress, the owner of the merchandise or goods will be notified regarding the disposition act that will be carried out by Sunat, within a period of 30 business days computed from the day following carried out the aforementioned act, in accordance with the provisions of the Tax Code and applicable regulations.

In the event that there is a tax investigation or a judicial process in progress, Sunat will inform the prosecutor who directs the investigation or the competent jurisdictional body that is aware of the process, regarding the disposition act that it will carry out, within a period of thirty business days computed. from the day following the aforementioned act.

Public sector entities may benefit from the awarding of merchandise or goods. They have a maximum period of 30 business days to request their withdrawal. Once this period has expired without withdrawal, Sunat is authorized to dispose of them again.

“If the return of the merchandise is ordered administratively or judicially, Sunat will make payment of the value of the merchandise determined in the appraisal plus the corresponding legal interest calculated from the date of its valuation, charged to the resources authorized by the General Directorate. of the Public Treasury of the Ministry of Economy and Finance”, the document refers.

For these purposes, the value of the merchandise will correspond to the date of the appraisal carried out by Sunat, in accordance with the valuation standards of the World Trade Organization (WTO), or the rules to establish the valuation of Law 28008, of Customs Crimes, as appropriate.

“In the case of merchandise or assets for which there is a tax investigation or judicial process in progress, Sunat informs the prosecutor or the competent jurisdictional body, as appropriate, that it will proceed to auction them, award them, destroy them or deliver them to the competent sector so that the prosecutor within a period of 30 business days,” states Law 31974.

Once the aforementioned period of 30 days has expired, Sunat proceeds to auction, award, destroy or deliver the merchandise to the competent sector.