On 11 January 2014, the tax administration of Peru issued a resolution establishing changes to the “frequent importers” regime (Relación de Importadores Frecuentes).
Resolución No. 00002-2014-SUNAT/300000 offers a list of the importers excluded from the frequent importers regime and a list of the frequent importers that may benefit from the provisions.
The resolution became effective from 26 January 2014.
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