Denounce those who:

• Evade their tax obligations by undervaluation, double invoicing, and taking illicit advantage of tax incentives. 

• Practice illicit traffic of goods: drugs, artifacts of historical and/or cultural heritage, guns, or endangered species.  

• Transport, store, hide or sell smuggled goods. 

According to the stipulations in Article 21 of the Customs Crimes Law (Law 26461), the persons who denounce criminal acts to the Smuggling commission of the competent authorities are eligible for 40% of the funds obtained as a consequence of the auction of the goods, if a court sentence is issued and executed. CUSTOMS will keep the identity of the denouncer confidential. 

In writing, by telephone or in person, nationwide in any of the intendencies and in Lima:

• Presenting a writ in a sealed envelope to the Department of Documentary Procedures at the CUSTOMS headquarters, at Av. Gamarra N° 600, Chucuito-Callao.

• Personally, at the NATIONAL CUSTOMS SUPERVISION INTENDENCY, at Av. Gamarra N° 680, 9th floor, Chucuito-Callao.

• By calling telephone: 4298810.

If possible, the denouncement (by means different to the format) should include the following information:

• Information of the informant (name or pseudonym, telephone)

• Data of the accused

• Detailed description of the illicit acts committed by the accused

• Description of the goods

• Site where the the pertinent goods are hidden or traded

• Dates when the crime was committed

• Approximate quantity of goods

• Proofs that sustain the denouncement