SUNAT notifies fines and seizures for customs crimes in six regional offices

The National Superintendency of Customs and Tax Administration (SUNAT) notified this Thursday, October 15, 2026, through the Official Bulletin of the Official Gazette El Peruano, a set of fine and forfeiture resolutions for violations of the Customs Crimes Law. The sanctions, issued by the customs intendancies of Puerto Maldonado, Chiclayo, Tarapoto, Paita, Tacna, and the Callao Maritime Customs, apply to natural persons and one company, with fines ranging from S/ 363 to S/ 29,321 and the seizure of the confiscated merchandise. The administered parties have twenty (20) business days to appeal.

The notifications are based on Article 104, subsection e) of the Single Ordered Text of the Tax Code, approved by Supreme Decree No. 133-2013-EF, which enables notification by publication when the administered party cannot be located at their address, is a non-domiciled foreigner, or the merchandise corresponds to an abandonment record. The fines are based on Article 36 of Law No. 28008, the Customs Crimes Law, while the forfeitures are issued under Article 38 of the same law or literal b) of Article 200 of the General Customs Law (Legislative Decree No. 1053).

The deadline to file a claim appeal is twenty (20) business days starting from the day following the publication, according to Article 137 of the Tax Code. Once the deadline expires without an appeal, the resolution becomes final and the forfeited merchandise may be adjudicated or auctioned by the customs administration, in accordance with Articles 180 and 186 of the General Customs Law. In previous notifications from the same bulletin, the published fines reached S/ 11,005, as in Fine Resolution No. 8910020000668 of September 15, 2026.

Puerto Maldonado: eight sanctioned for customs crimes

The Customs Intendency of Puerto Maldonado published division and fine resolutions against eight taxpayers, with amounts ranging from S/ 1,018 to S/ 3,549:

• Elvio Claudio Cabrera Valdez (DNI 46403599): fine of S/ 2,966.00 per Fine Resolution No. 8800020001003, equivalent to the FOB value of the merchandise from Seizure Report No. 280-0300-2025-000259.
• Salvador Atauchi Victor Miguel (DNI 70082350): fine of S/ 1,237.00 (Fine Resolution No. 8800020001066) and forfeiture of report 280-0202-2026-000001 per Division Resolution No. 000166-2026-SUNAT/3V0500.
• Quispe Tacuri Mamerto (DNI 71692103): fine of S/ 1,461.00 (Fine Resolution No. 8800020001020) and forfeiture of report 280-0300-2025-000263.
• Tunqui Quispe Edwin (DNI 47409889): fine of S/ 3,549.00 (Fine Resolution No. 8800020001017) and forfeiture of report 280-0202-2025-000044.
• Quenaya Maquera Rainerio Liberio (DNI 44738792): fine of S/ 1,993.00 (Fine Resolution No. 8800020001040).
• Maque Lopez Francisco (DNI 30641866): fine of S/ 1,018.00 (Fine Resolution No. 8800020000997).
• Fanny Luz Paz Mandujano de Enoki (DNI 04812307) and Raúl Flores Ilahuala (DNI 42000555): forfeiture of the merchandise from reports 280-0300-2019-000054 and 280-0300-2025-000055, per resolutions 000196-2026-SUNAT/3V0500 and 000197-2026-SUNAT/3V0500.
• Additionally, seizure reports were notified for foreign merchandise without documentation: 260 Nike shorts and 220 Lacoste shorts (report 280-0300-2025-000276) and 224.12 kg of second-hand footwear (report 280-0300-2026-000037).

Chiclayo, Tarapoto, and Paita: companies and foreign citizens

• Chapoñan Tuñoque Dionicio (DNI 80469316): fine of S/ 2,040.00 (Fine Resolution No. 8550020001934) and forfeiture of report 055-0300-2026-000047 (Division Resolution No. 000273-2026-SUNAT/330500), notified by the Chiclayo Customs Intendancy.
• Cristobal Sanchez Salomon Percy (DNI 09771030): fine of S/ 1,599.00 (Fine Resolution No. 8710020001772) and forfeiture of report 271-0300-2026-000193, by the Tarapoto Customs Intendancy.
• Nikyhart S.A.C. (RUC 20601645492): four fine resolutions for S/ 29,321.00, S/ 15,465.00, S/ 12,170.00, and S/ 20,690.00, notified by the Paita Customs Intendancy.
• In Paita, collection settlements were also notified to Jesús Enrique Martínez López (S/ 3,517.00), Jhoan Sebastián Giraldo Valencia (S/ 11,630.00), Cristian Patricio Calle Velesaca (S/ 6,979.00), María Aurora Castillo Pérez (S/ 8,213.00), and Ruth Marisol Ospino Acosta (S/ 6,012.00).

Callao and Tacna: forfeitures, fines, and late payment interest

• Mamani Jinchuña Baltazar (DNI 01243416): seizure of goods in three reports (AC-000150, AC-000167, and AC-000163), with suspension of the fine as it pertains to an onerous recovery debt.
• Araujo Cubas Ana Erly (DNI 72024504): fine of S/ 363.00 (Fine Resolution No. 8180020056259), seizure under report 118-0400-2026-000034, and temporary closure of the commercial premises for ten calendar days.
• The Tacna Customs Intendancy notified five fine resolutions with moratorium interests as of 01.10.2026: Ybarra Jiménez María Ysabel (S/ 1,709.00), Hurtado Regalado Jaime (S/ 1,489.00), Córdova Loaiza Rosa Linda (S/ 3,245.00), Mamani Cruz Rosa (S/ 2,456.00), and Olabarrera Tinta Yony (S/ 2,604.00).

Publication in the Official Gazette constitutes the legal notification of these acts; therefore, the period of twenty business days runs from the day following its appearance in the newspaper. For importers, carriers, and merchants, the relevant fact is that the failure to challenge the act makes the sanction final and enables the customs administration to dispose of the seized goods through adjudication or auction, in addition to keeping the customs tax debt and its interests in effect.

Source: Official Gazette El Peruano, Official Bulletin, Lima, Thursday, October 15, 2026, section I, pages 6-9 and 15 (official reference: Fine Resolution No. 8800020001003 and Division Resolution No. 000166-2026-SUNAT/3V0500).