AUTO-SUMMARY OF PAYABLE DUTIES

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1. For the effects of the present procedure, the term "user" is given to the user and to the foreign trade operator. 
2. The user is given the right to present the Auto-Summary of Payable Duties for duties, taxes, fines, charges, interests and other concepts. 
3. In the case of payable duties generated by Customs Intendencies in the Provinces, the Auto-summary of payable duties can be presented to the Collection Office of any Customs Intendency in the country or to the National Intendency of Customs Revenue.
4. The Auto-summary of Payable Dutiesliquidaciones por Adeudos generated at the Airport, Maritime or Postal Customs Intendencies can be presented to the Office that generated the payable duties or to the National Intendency of Customs Revenue. 
5. The Auto-summary of Payable Duties must be made for each Customs document (DUI, DUE, transport document, transhipment request and others). 

1. The user fills the Auto-Summary of Payable Duties  Form (Annex 1), according to the instructions (Annex 2), and must accept responsibility for providing the correct data requested and for the rates of duty, fines, charges, interests or other related concepts which are to be paid without being requested by the Customs Administration. 
2. The Auto-Summary of Payable Duties form must be signed by the user. 

Presentation of Form

3. The user presents the Auto-Summary of Payable Duties form in the Tax Collection area of the Customs Intendencies of the Provinces and in each area where the payable duty was originated in the Airport, Maritime and Postal Customs Intendency, or to the National Intendency of Customs Revenue. 

4. The user presents the Auto-Summary of Payable Duties  form with one original and one copy:

Original : Receiving area

Copia : User

5. The original of the Autoliquidación de Adeudos form is filed by personnel of the receiving area as proof of the issue of the Account Summary for Collection.

Registry and Numbering

6. Personnel in charge of the corresponding area receive the Auto-summary for Payable Duties and issues an Account Summary for Collection based on the data provided in the Auto-summary form. 

7. In the event that the Auto-summary of Payable Duties includes duties and fines, the personnel in charge are to issue two Account Summary for Collection forms, one for the duties and another for the fines. 

Account Summary for Collection Type 0026 - DUTIES

Account Summary for Collection Type 0027 – FINES

8. The Account Summary for Collection module automatically annuls the Account Summary for Collection forms against the Auto-Summary for Payable Duties that are not paid within the established time. 

Payment to the Bank or Customs

9. The user makes the payment of the duties stipulated in the Account Summary for Collection form, based on the  Auto-Summary of Payable Duties in the authorized banking institutions or at the Cashier of the corresponding Customs Intendency.  

10. The payment of the Account Summary for Collection form for the Auto-Summary of Payable Duties is to be made in cash, by certified check or by banker's check. 

11. The payment of the Account Summary for Collection for the Auto-Summary for Payable Duties can be made until the day after the form has been issued. 
12. If the Auto-Summary for Payable Duties are received by a Customs Intendency other than the Intendency is belongs to, then once the Account Summary for Collection is paid, the personnel in charge of the area will inform the corresponding Intendency; likewise the National Intendency of Customs Supervision, INFA, is required to file a monthly report with the Customs Intendencies in the provinces.

The forms and procedures currently in use for the Auto-Summary of Payable Duties is the procedure INRA-PE.04 - Auto-Summary of Payable Duties published on 19.09.1999 in the official gazette El Peruano.