Decreto Supremo 160 Guide to its Scope, Application, and Impact

Introduction: What is Decreto Supremo 160?

Within the complex regulatory framework of any country, certain provisions emerge as fundamental pillars for regulating key economic and administrative activities. In Peru, Decreto Supremo 160 is one such legal instrument that consistently generates queries, interpretations, and requires clear understanding by entrepreneurs, accountants, lawyers, and public officials. But what exactly is it?

This article aims to clearly and thoroughly break down Decreto Supremo 160, exploring its origins, objectives, main provisions, and its practical impact on the daily operations of businesses and professionals. More than a simple listing of articles, we will provide context to understand its purpose and concrete application.

Context and Background of DS 160

To fully understand Decreto Supremo 160, it is essential to place it in its historical and regulatory context. This decree, officially titled Decreto Supremo 160-2021-EF, was published on December 23, 2021, in the official gazette El Peruano. Its issuance falls within the efforts of the Peruvian State to modernize and simplify tax and customs procedures, in line with policies aimed at facilitating foreign trade and improving the business climate.

The decree modifies the Regulations of the General Customs Law, approved by Decreto Supremo 160-2020-EF (its direct predecessor), and other related norms. Its promulgation responded to the need to adapt customs regulations to the realities of post-pandemic international trade, incorporating best practices and solving gaps or obstacles identified in the practical application of the previous regulations.

Main Objectives of Decreto Supremo 160

The spirit of DS 160 revolves around several central axes:

1. Streamlining Customs Clearance: Simplify and accelerate import, export, and transit procedures for goods, reducing logistical times and costs.

2. Modernization of Procedures: Promote the use of the single digital window and interoperability between systems of different public entities (SUNAT, DIGESA, SANIPES, etc.).

3. Legal Certainty: Establish clearer and more predictable rules for foreign trade operators, minimizing discretion.

4. Efficient Oversight: Optimize customs control mechanisms, focusing them on risk and allowing a more agile flow for low-risk operators.

5. Incorporation of New Figures: More precisely regulate operations such as courier or express mail, cross-border e-commerce, and customs warehouses.

Analysis of Key Provisions and Their Practical Application

Here we break down some of the most relevant aspects introduced or modified by Decreto Supremo 160.

1. Modifications to the Drawback Regime

The decree specifies and adjusts the deadlines and requirements for applying for and settling drawback (refund of tariff duties). It is crucial for exporters to know these deadlines precisely to avoid losing the benefit. Emphasis is placed on the digital submission of supporting documentation.

2. Courier or Express Mail Regime

One of the most anticipated points for citizens. DS 160 establishes a special and simplified regime for the clearance of low-value shipments (e.g., online purchases). It defines value and weight limits, simplified clearance channels (such as postal mail), and applicable taxes, seeking to provide a legal and agile channel for a flow of goods that is growing exponentially.

3. Customs Warehouses and General Deposit Warehouses

Regulations are reinforced for warehouses where goods can remain under customs control without paying duties. The decree details security requirements, storage periods, and procedures for the destination of goods (import, re-export, destruction).

4. Facilities for the Foreign Trade Operator (OCE) and Authorized Economic Operator (AEO)

Benefits are consolidated for companies certified as AEO, a status that accredits high levels of security and compliance. These companies gain access to preferential clearance channels, fewer physical inspections, and other facilitations. Decreto Supremo 160 harmonizes these advantages with general procedures.

5. Digital Procedures and the Single Window

The mandatory use of SUNAT’s digital platform for submitting declarations, documents, and procedures is established more forcefully. The “single window” concept materializes, requiring interventions from other agencies (such as health or agriculture) to be conducted through this integrated system, preventing the importer from having to go to multiple windows.

6. Sanctions Regime

The decree also updates and specifies the catalog of customs infractions and sanctions, grading them according to severity and intent. It is essential for companies to have customs compliance programs to avoid costly contingencies.

Impact on Different Sectors and Stakeholders

• Importers and Exporters: Benefit from faster and more predictable procedures. However, they must invest in digitizing their processes and training their staff in the new regulations.

• Customs Brokers: Their role transforms from transaction processors to strategic advisors in foreign trade and regulatory compliance.

• Final Consumers: Those who shop online notice a clearer customs clearance process (though not always free of formalities) for their packages.

• SUNAT: The entity strengthens its role as administrator and facilitator of trade, with more sophisticated control tools based on risk analysis.

Challenges and Practical Considerations

Despite its advances, the implementation of Decreto Supremo 160 is not without challenges:

• Learning Curve: Adapting to new digital procedures requires time and training.

• Uniform Interpretation: Ensuring that all customs offices across the country interpret and apply the norm in the same way is an ongoing task.

• Infrastructure and Connectivity: The effectiveness of full digitization depends on the technological robustness of both SUNAT and its users.

Conclusion: The Importance of Staying Updated

Decreto Supremo 160 represents a significant step towards a more modern, efficient, and service-oriented customs administration. It is not a static document but part of an evolutionary process in Peruvian foreign trade regulations.

Its correct understanding and application is not just a legal requirement but a competitive advantage. Companies that manage to internalize its provisions and optimize their processes accordingly will reduce their logistical costs, minimize risks, and accelerate their integration into global supply chains.

Do You Need Specialized Advice on Decreto Supremo 160 and its Application?

Customs regulations are dynamic, and their correct interpretation can mean the difference between a successful operation and a costly contingency. If your company conducts import or export operations, it is crucial to have expert support.

We invite you to contact us for a personalized consultation. Our team of specialists in foreign trade and customs regulations can help you:

• Conduct a compliance diagnosis of your processes with DS 160.

• Train your team on the new procedures.

• Optimize your procedures to access benefits like preferential channels.

• Design customs compliance strategies.