Primary area.- Part of the customs territory consisting of ports, airports, land terminals, border guard centres for the disembarkation, loading, mobilisation or customs clearance of goods and offices, premises or dependencies intended for the direct delivery of a customs office. In addition, they may be customs territories, aquatic or terrestrial areas, land or roads approved or approved for the abovementioned operations. This includes warehouses and warehouses that comply with the requirements of the applicable regulations and have been approved by the Customs Administration. Goods under customs administration are taxed as a legal obligation of pledge as security for the customs debt, service charges and compliance with the requirements established in this Legislative Decree and its regulations, and are not freely available until the aforementioned debt or fees are fully cancelled or secured and / or the requirements are met. The declaration accepted by the customs authority serves as the basis for determining the liability to customs tax, with the exception of amendments that may be made if errors are detected in accordance with Article 136 of this Legislative Decree. In the case of reimportation of goods temporarily exported after repair, replacement or improvement abroad, the determination of the taxable amount for the levying of customs duties and other charges applicable to imports for consumption and, where appropriate, of the mark-ups shall be calculated on the basis of the value added or the difference for the product of the higher value of trade; plus transportation and insurance costs incurred by the departure and return of the goods, if applicable. Seizure.- Preventive measure of the customs authority, which consists in the forced seizure and transfer of the goods to the warehouses of SUNAT, while their final legal situation is determined. The duties and other charges applicable to imports for consumption and, where appropriate, the increases applicable to imports for consumption of the remaining balances shall be calculated on the basis of the taxable amount determined in the inward processing temporary import declaration. The taxable amount for the application of customs duties shall be determined in accordance with the customs valuation system in force.
The rate of duty shall be applied in accordance with the Customs Tariff and other relevant provisions. Preliminary rulings are issued on the basis of the facts, information and/or documents submitted by the applicant and their processing is subject to the non-contentious procedure provided for by the Tax Code. (*) The transfer of goods applied for in a situation of legal abandonment to the customs-approved treatment or use takes place after notification of the owner or consignee, and the transfer of goods in legal function that have not been applied for at the customs-approved treatment or use takes place after the publication of the information on the goods on the electronic portal of SUNAT. As long as it is a legal pledge and the customs debt and service charges are not cancelled or guaranteed, no authority can order their seizure or auction.