A wrongly declared piece of data can cost you taxes, interest and fines. Learn the most common infractions, who answers for each, and how to correct in time to pay less.
Goal: Calculate the fine for a wrong subheading and compare the cost of correcting it in time with waiting for SUNAT's request.
A mistake before customs does not only delay your cargo. It can generate additional taxes, interest and fines. A customs infraction is conduct that the General Customs Law punishes with an administrative sanction, almost always a fine. Fines are set in the Customs Sanctions Table (Supreme Decree 418-2019-EF, in force from 01/01/2020). They are expressed as a percentage of the taxes left unpaid or as a fraction of the UIT, the Tax Unit (Unidad Impositiva Tributaria), whose value the MEF sets each year.
The table assigns each infraction to a party: customs broker, importer, carrier, warehouse and others. If the DAM is transmitted with data that does not match the operator's (value, origin, quantity) and taxes go unpaid, the fine is 50% of those taxes and surcharges. It drops to 25% if corrected before any formal request, and it is 0.1 UIT if no taxes were omitted. An incorrect subheading with an effect on taxes follows the same logic: 50% or 25%. These fines fall on the broker, but the difference in taxes and its interest are paid by you.
There are also fines aimed at the importer. Not transmitting the invoice that supports the DAM, or transmitting it illegible, incomplete or with an error, costs 0.25 UIT, which drops to 0.1 UIT if you correct it before any formal request. Not transmitting on time the information to regularize the regime costs 0.2 UIT, or 0.1 UIT with prior correction.
The most frequent mistakes are preventable: a vague description that leads to misclassification, a declared value that does not reflect what you actually paid (undervaluation), documents that do not match each other, restricted goods without authorization, and expired deadlines. If there is intentional deception to pay fewer taxes, it is no longer just an infraction: it can be a customs crime under the Customs Crimes Law (Law 28008).
Your best defense is to detect and correct before SUNAT does. Review the copy of the numbered DAM, ask your agent to correct any difference by the means the procedure provides, and keep the evidence. Put in the mandate in writing who bears which costs if there is a mistake. Classification and valuation are covered in depth in the course on Tariff Classification and Customs Valuation.
| Common mistake | Fine according to the table | Party sanctioned | How to avoid it |
|---|---|---|---|
| DAM with data different from the documents (value, origin, quantity) and unpaid taxes | 50% of the taxes and surcharges; 25% if corrected before a formal request; 0.1 UIT if no taxes were omitted | Customs broker | Review the invoice, packing list and transport document before numbering |
| Incorrect subheading with an effect on taxes | 50% of the taxes and surcharges; 25% if corrected before a formal request | Customs broker | Give your agent a complete technical description and the product data sheet |
| Invoice not transmitted, illegible, incomplete or with an error | 0.25 UIT; 0.1 UIT if corrected before a formal request | Importer | Ask the supplier for a final, legible and complete invoice |
| Not transmitting on time the information to regularize the regime | 0.2 UIT; 0.1 UIT if corrected before a formal request | Importer and exporter | Keep a deadline calendar with your agent |
Result: The subheading error left US$ 2,310.44 unpaid. Detecting it in time reduces the fine from US$ 1,155.22 to US$ 577.61, and avoiding it only cost asking for a technical data sheet.
31/12/2019
On 31/12/2019, Supreme Decree 418-2019-EF was published, approving the Customs Sanctions Table, in force from 01/01/2020. It sets, for example, a fine of 50% of the taxes and surcharges when the DAM is transmitted with data that does not match the operator's (25% if corrected before a formal request), and of 0.25 UIT for the importer who does not transmit the invoice or transmits it illegible, incomplete or with an error (0.1 UIT with prior correction). It matters to you because voluntary correction reduces the fine.
If you discover an error, correct it and ask your agent to fix it before SUNAT requires it: the fine goes down.
Source: SUNAT – Tabla de Sanciones Aduaneras (D.S. 418-2019-EF)
19/02/2025
On 19/02/2025, Resolution of the Deputy National Superintendency of Customs 000007-2025-SUNAT/300000 approved not sanctioning certain customs infractions committed at the Chancay Multipurpose Port Terminal between 01/02/2025 and 30/04/2025. With it, the adaptation period previously set by RSNAA 000026-2024 was extended. The measure is aimed at carriers, freight agents, customs warehouses and port administrators, for the transmission of manifests and of entry and exit acts, and does not mention the importer.
Infractions and deadlines depend on each operator's role and can have transitional rules: confirm which ones apply to you.
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