A

Agent of International or Temporary Freight. - Person who can make and receive boardings, consolidate and desconsolidate merchandise, to act like Operator of Multimodal Transport subjecting to the laws of the matter and can emit own documents of its activity, such as knowledge of boarding, aerial guides, certificates of reception, certificates of transport and similars.

Authorized Customs Warehouse. - The warehouses destined to store asked for merchandise to the Regime of Customs warehouse, those that later will be destined to other regimes or customs operations. They can be private or public.

Authorized Private Customs Warehouse. – It is a local destined for storaging merchandise of exclusive property of the issuing warehouse .

B

Bill of lading. - Document in which the relation of the merchandise is detailed which they constitute the load of means or a unit of transport, and expresses the commercial data of the merchandise

C

Carrier. - Person who transfers the merchandise indeed or who has the control of the transport or the responsibility of this one.

Cargo. - Definition lapsed by the article 67º of the Legislative Decree Nº 951, published the 3 of February of 2004

Customs . - Organism responsible for the application of the Customs Legislation and the control of the collection of the customs rights and other tributes; institution that can apply the law on foreign trade, to generate the statistics that that traffic produces and to exert the other functions that the laws entrust to him. The term also designates to a any part of the customs administration, a service or an office.

Customs Regime. - Treatment applicable to the merchandise that are under customs power and that, according to the nature and aims of the operation can be definitive, temporary, suspensivo or of improvement.

Customs Warehouses. - Open or closed warehoused destined to the temporary positioning of the merchandise while its office is managed, whose administration can be in charge of the customs authority, of other public dependencies or deprived people, being understood like such to the terminals of storage and customs deposits authorized.

Consolidated Load. - Group of merchandise which belong  to one or several consignataries, reunited to be transported of a port, airport or land terminal to another port, airport or land terminal, in containers or similars, as long as they are protected by a same document of transport.

Conditions of the transaction. - Circumstances of a transaction by which the entrance or exit of merchandise of the country takes place. It includes/understands the following data: · Identification of the Importer, Exporter or owner or consignatary of the merchandise; · Commercial Level of the Importer; · Identification of the Supplier or Adressee; · Nature of the Transaction; · Identification of the Intermediary of the Transaction; · Number and Date of Invoice; · Incoterm (delivery term); · Document of Transport; · Data asked for within the heading "Conditions of the Transaction" of the forms of customs declaration.

Consignatary. - Natural or legal person whose name is showed the merchandise or that she acquires it by endorsement.

Customs Control. - Set of measures destined to assure the fulfillment the laws and regulations that the Customs is in charge to apply.

Customs Deposit Authorized Public. - The local destined to the storage of merchandise of different depositors.

Customs Destination. - Manifestation of owner’s will, consignatary or sender of the merchandise that, expressed by means of the Declaration, indicate the regime, operation and/or customs destiny that must occur to the merchandise that are under the customs power.

Customs  - Fulfillment of the customs formalities necessary to import and to export the merchandise or to put under them other customs regimes, operations or destinies.

D

Declaration of Merchandise. - Act conducted in the form prescribed by the Customs, by which the interested one indicates the customs regime that there is to assign itself to the merchandise and communicates the necessary elements for the application of this regime. Customs

E

Economical Agents. - Importers, exporter, customs, financial organizations, operating beneficiaries of regimes, operations and destinies of commerce and other people who take part in the operations of Foreign trade.

Equivalent Merchandise. - Identical or similar one to which was concerned and that will be object of reposition. It must be understood by identical merchandise to which he is equal in all the aspects to the mattered one in which it talks about the quality, it marks and to prestige comercial. It must be understood by similar merchandise which without being equal in all the aspects to the mattered one, it presents/displays characteristics next to this one as far as species and quality.

Expropiation. - Sanction that consists of the definitive deprivation of the property of the merchandise.

F

Frank Zone. - Part of the national territory properly delimited, in which the merchandise that in her are introduced consider as if they were not in the customs territory with respect to the rights and import tributes and are not put under the habitual control of CUSTOMS.

Fines. - sanction that prevails the people in charge of customs administrative infractions.

Foreign Merchandise. - The one that comes from the outside, whose import has not been completed legally, the placed one under suspensivos regimes, temporary or of improvement, as well as the produced one or manufacturing in the country and that has been nationalized abroad.

Free-port warehouses. - The closed local, indicated within the national and authorized territory by the State, in which it stops the application of customs rights and tributes of import, are considered that the merchandise are not in the customs territory.

G

Gauging. - Unique operation in which he service through the designated civil employee, verifies and determines when examining the declaration and/or the merchandise, that their tariff classification, its estimate, the fixation of the quota of the tariff rights and taxes and the application of the corresponding laws have been correctly propose by the issuing company or person.

Guarantee. - Obligation that is got, to satisfaction of the Customs, with the intention of assuring the payment rights of Customs and other taxes or the fulfillment of other obligations acquired with her. It is called global when it assures the fulfillment the resulting obligations of several operations.

I

Immobilization of merchandise. –Through this action, the SUNAT arranges that the merchandise must remain in a certain place and under the responsibility of that indicates, in order to put under them the control actions that it considers necessary.

It pledges Legal. - Guarantee that affects to the merchandise by imposition of the Law. Provisions side or Farm. - Definition lapsed by the article 67º of the Legislative Decree Nº 951, published the 3 of February of 2004 R

It assembles. - Process by which merchandise enter the country with the intention of which the added value is only gotten up to its corresponding manual labor.

L

Legal Abandonment. – Legal Customs insitution that takes place in the assumptions hereby contemplated in the Law and allows the SUNAT to finish off, to adjudge, to destroy or to give to the competent sector the merchandise.

L Raise. – Through this, customs authority authorizes to the interested ones unconditionally to arrange conditional or dispatched merchandise, whenever it has been fulfilled the formalities demanded for each regime, operation or unconditional customs destiny especial. When the customs tributary debt has been paid or is guaranteed. In the temporary regimes, always he is conditional.

M

Merchandise. - Goods that can be object of regimes, customs operations and destinies.

Merchandise in Free Circulation. - All merchandise that can be arranged freely.

N

Nationalized Merchandise. - The produced one or manufacturing in the country with national or nationalized raw materials.

Note of Tally. - Document that jointly formulates the carrier with the store clerk, during the verification of the briefed thing in the knowledge of boarding in relation to the physical existence, registering the pertinent observations.

O

Operators of Foreign trade. - Dispatchers of Customs, conductors of customs authorized, carrier, concessionary enclosures of the postal service, owners, consignataries, and in general any natural person and/or legal participant or beneficiary, by himself or on the other hand, in anticipated operations or customs regimes in the Law, without exception some.

P

Primary Zone. - Part of the customs territory that includes/understands the customs enclosures, aquatic or terrestrial spaces destined or authorized for the offloadings, embarks, mobilization or deposit of the merchandise; the offices, the premises or dependencies destined to the direct service of a customs; qualified airports, estates or ways and any other site where the customs operations are fulfilled normally.

Physical examination. - Operation that consists of verifying the declared thing, by means of one or several of the following performances: to recognize the merchandise, to verify its nature and value, to establish its weight or measurement.

Previous Recognition. - Faculty of the owner, consignatary or its comitentes to make in the presence of the deposit taker the establishment and verification of the situation and condition of the merchandise without intervention of the customs authority.

R

Resolution of Determination. - It is the act by which the SUNAT establishes and puts in indebted knowledge of tributary the existence of tributes and I interest slopes of payment or return of illegally restituted amounts and interest.

Return. - Return to the place of origin in the same vehicle of the load arrival to the place of its not disembarked destiny .

S

Samples without commercial value. - They are those merchandise that they solely have by purpose of demonstrating his characteristics and that they lack commercial value by themselves.

Secondary Zone. - It is that part of the customs territory that corresponds to him to each customs in the distribution of which they make the National Superintendent of Customs for effects of the competition, intervention and obligations of each one.

Special Enclosures. - Areas that belong to the Customs Warehouses, destined to the conservation of dangerous merchandise in which the necessary safety measures will be due to observe.

Special zone of Recognition. - Area qualified within the Customs Warehouses destined to the physical examination of the merchandise, according to Law.

T

Tax exemption. - Total or partial exemption of the payment of tributes, ready by law.

Tariff rights of Customs . - Taxes established in the Tariff from Customs to the merchandise that enter the customs territory.

Terminals of Storage. - Warehouses destined to deposit the load that boarding or disembarks, airlifted, marine, terrestrial, postal, fluvial and/or lacustrine. They will have to be considered for all the effects like an extension of the Primary Zone of the customs jurisdiction to which they belong, therefore in her will be possible to be received and to be dispatched the customs merchandise that will be object of the regimes and operations that the General Law of Customs establishes.

Terminals of Postal Storage. - Warehouses installed and operated by the Concessionaires on watch Postal, to whom the postal shipments or of correspondence for their classification, storage and office are lead.

Term of the Unloading. - It is understood for effects of customs control like the last day in which it is finished unloading the transporting vehicle, for which the Customs Authority will have to put record of this act in the corresponding document.