An export follows an order: quote, agree, produce, clear customs, ship and get paid. Knowing each stage, its deadlines and who acts saves you from delays, extra costs and payment problems.
Goal: Put in order the stages of the export cycle, from quote to collection, and calculate the deadline to ship with and without the RCE extension.
The export cycle is the complete path of a sale abroad: it starts when a buyer asks for a price and ends when the money reaches your account. It has nine stages: quotation, contract or order, payment guarantee, production and packing, transport booking, customs clearance, shipment, sending of documents and payment. Each stage depends on the one before: if one fails, the others are delayed.
Everything starts with the quotation: a formal offer with price, quantity, delivery time, validity and payment term. It is usually sent on a proforma invoice, which is a commercial offer document and not a proof of payment. The price must state the Incoterm® (a rule of the International Chamber of Commerce, 2020 version, that divides the costs, risks and transport tasks between seller and buyer). For example, under FOB you deliver the goods on board the vessel and the buyer contracts the freight. When both parties accept, the offer becomes a contract or a confirmed order. The international contract is studied in the course on International Trade and Marketing.
With the order confirmed come the payment guarantee, production and packing. The guarantee can be an advance payment, a letter of credit or simply an agreed term; payment methods are covered in the course on Finance, Costs and Payment Methods. While you produce, prepare what the destination requires: labels, quality certificates, health or phytosanitary permits and, if there is a trade agreement, the proof of origin. Also issue the export invoice (topic 3-2). And coordinate the transport reservation, called the booking: depending on the Incoterm, the buyer makes it or you do.
Clearance is done at customs. A customs dispatcher (usually a customs agent) transmits the DAM, the Customs Declaration of Goods, under the definitive export regime. SUNAT numbers the DAM and assigns the control channel: in the green channel it gives automatic release and the goods go on to shipment; in the red channel, an official physically inspects the cargo. From the day after numbering you have 30 calendar days to ship. After shipment, the dispatcher and you regularize the DAM with the final data, also within 30 calendar days. Topic 3-3 deals with other regimes.
On shipment, the carrier issues the transport document: the bill of lading (B/L) at sea or the air waybill (AWB) by air. With it and the rest of the documents you assemble the set that the buyer or their bank asks for. Payment depends on what was agreed: if the buyer paid in advance, you only dispatch; if there is a letter of credit or a collection, you hand the documents to the bank; if the sale is on credit terms, you wait for the due date. Collect and keep the support: invoice, DAM and proof of payment. They serve you before SUNAT and to claim benefits such as drawback (topic 4-3). Close the cycle with a review: were there any claims? What did it really cost?
| Stage | Who acts | Result or document |
|---|---|---|
| 1. Quotation | Exporter and buyer | Proforma invoice with price, Incoterm® and payment term |
| 2. Contract or order | Both | Confirmed order or signed contract |
| 3. Payment guarantee | Buyer and their bank | Advance payment or letter of credit, as agreed |
| 4. Production and packing | Exporter | Goods ready, labeled and with certificates |
| 5. Transport booking | Exporter or buyer, depending on the Incoterm; freight forwarder | Booking confirmed with the shipping line or airline |
| 6. Customs clearance | Customs dispatcher and SUNAT | DAM numbered and channel assigned |
| 7. Shipment | Carrier | B/L or air waybill |
| 8. Regularization | Dispatcher and exporter | DAM with the final data |
| 9. Payment | Buyer and banks | Money in your account and filing of the support |
Result: The sale closes with US$ 59,400.00 collected (US$ 17,820.00 in advance and US$ 41,580.00 against documents) and the DAM regularized before 15/01/2027. Customs deadlines are counted separately from those of the contract: plan for both.
21/01/2022
On 20/01/2022 SUNAT published Superintendency Resolution No. 015-2022/SUNAT, which amended version 7 of the general procedure for Definitive Export (DESPA-PG.02) and took effect on 21/01/2022. It adjusted the rules for conversion to dollars using the selling exchange rate, extended to seven months the regularization of mineral concentrates (except samples) and added rules for notification through the electronic mailbox. It matters because clearance rules change by resolution, not by custom.
Before each shipment, confirm with your customs agent the current text of the procedure and its amendments.
Source: SUNAT – Control de cambios del procedimiento DESPA-PG.02, Resolución N° 015-2022
2026
In the text of the Definitive Export procedure that SUNAT publishes on its portal (consulted in October 2026), the customs dispatcher requests the regime by transmitting the DAM, and SUNAT assigns a green or red channel. Shipment must take place within 30 calendar days from the day after numbering, and regularization within another 30 calendar days from the end of shipment. Metalliferous mineral concentrates have up to seven months. These deadlines run even if the buyer or the carrier is late.
Plan backwards: set the shipping date, book the transport and only then number the DAM.
Source: SUNAT – Procedimiento General Exportación Definitiva DESPA-PG.02 (texto vigente en el portal)
Practise with the calculators, the COMEX Simulator and the review questions on the main page.
Open this topic in the calculator →