RETURNED CHECKS

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RETURNED CHECKS

GENERAL REGULATIONS 

  1. Authorized Officers in the Collection Banks and the Head Office of the Accounting and Collection Area must ensure that their personnel assigned to receive payments are obligated to verify that the date of presentation of a check for payment of customs duties does not exceed the term of 30 days from the date the check was issued, and that the document number and year to be paid must be marked on the back of the check. 

  2. Payment obligations to CUSTOMS that are paid with simple bank checks, made out by Customs Agents and Authorized Courier Companies, will be considered accepted according to the stipulations in the Tax Code, and will be considered unpaid if the check is returned, no matter the reason or cause for the return.  

  3. The User may pay for Customs Documents in Banks: with checks drawn on other banks of the same locality or on the branch where the User holds his account. 

  4. The payments of Debts originated in different Customs Intendencies must be paid each with separate checks. 

  5. Importers and other third parties may pay debts generated before CUSTOMS only by banker's checks, certified checks, checks drawn on the same bank as used by Customs, or in cash including automatic debit. 

  6. The Customs Agents and Courier Companies that may have at any time issued incorrect checks must pay their Customs obligations by banker's check, certificates, from the same bank as Customs uses, in cash or by automatic debit while the demand for the payment continues, as per clause VII B.8 of the present procedures. 

  7. In order to cancel debts that are subject to a benefit granted by CUSTOMS, such as: Payment by Installments, Supreme Decree 015-94-EF and others, Customs Agents and third parties may pay the corresponding quotas in the methods detailed under the above paragraph 6. 

  8. The function of recovery and control of returned checks is carried out by the Customs Intendencies, in charge of making the collection. 

  9. It is the faculty of the National Customs Collection Intendency to inform the Banking and Insurance Superintendency of the checks returned for insufficient funds on which it has been informed by the Collecting Banks. 

DESCRIPTION OF THE PROCESS:

A) PAYMENTS

  1. Collecting Banks are authorized, according to contracts signed with CUSTOMS, to receive simple checks made out by the Customs Agent or Courier Company for the payment of the following customs documents:   

  • Import Declaration (DUI)
  • Export Declaration (DUE)
  • Assessment of Duties Payable (L/C)
  • Simplified Declaration
  • Self-assessment of Duties Payable

  1. Payments made by users at collecting banks with checks drawn on other banks are registered with the Customs System (ADUANET) at the moment of payment, establishing periods for verification of funds of 72 hours in Lima and 48 or 72 hours in the provinces, as of the date of payment. 

  2. The Collecting Bank uses the Checks Returned transaction, to register checks drawn on other banks and that are not accepted, at the latest on the third working day in Lima and the second working day in the provinces after the payment is made. If no transaction of this kind is registered within this period, CUSTOMS accepts conformity of payment, according to the Service Contract signed with Banking Institutions. 

  3. The Collectinb Bank must present the physical check within the established periods as follows: 
  • In Lima and Callao, to the corresponding Customs Intendency, up to the fifth working day following the date of collection. 
  • In the Provinces, to the corresponding Customs Intendency, up to the third working day following the date of collection. 

B) REGISTRATION, PAYMENT AND DEADLINE FOR PAYMENT

  1. Once the returned check is received, personnel in charge of the Accounting and Collection Area of the Customs Intendency registers the check under Returned Checks option in the Module of Assessments of Duties Payable, thus automatically generating the order to only receive payment of duties and taxes via banker's or certified checks, on the same bank as the Customs uses, cash or automatic debit, during the period established under VII B.8 in this procedure. 

  2. Once the returned check is registered in the corresponding Module, the personnel generates an Assessment for Payment for the amount of the returned check and notifies the Customs Agent or Courer Company via Notification Slip (see Annex 1), granting the party three (03) days to make the payment effective, as of the day following the date of notification.

  3. If the returned check is not physically received by the Customs Intendency within the periods established in Clause VII.A.4, personnel issues the Assessment of Duties Payable, taking into consideration the information given via ADUANET and complemented by that of the Customs Agent or Courier Companies for registration in the corresponding Module. The debtor is responsible for any later debt originated as a consequence of any inexact information received once a returned check has been received from the Banks. 

  4. The Assessment for Payment made out as a result of returned checks includes the amount of the unpaid duties and taxes, interests accrued, and bank and administrative charges. The Assessment is considered paid once the full amount is covered, either at Collecting Banks or exceptionally at Customs Intendency teller, and only via checks drawn on the same bank, banker's and certfied checks, cash or automatic debit.  

  5. If the Assessment for Payment were to be paid by the user after the deadline stipulated in Clause VII B.2, the Customs System automatically applies the order for payments to be made via checks drawn on the same bank, banker's or certified checks, cash or automatic debit for a period of 12 months.  

  6. If the user does not pay the Assessment for Payment within the three (03) days after the notification has been issued, the Customs Intendencies must initiate the following actions: 

    1. Require that the National Customs Collection Intendency execute totally or partially the Guarantee posted by the Customs AGency or Courier Company. 

    2. Inform the National Technical Customs Intendency to take the corresponding action. 
    3. Send to the CUSTOMS Public Prosecutor office the original returned check accompanied by the pertinent documentation. 

  1. In the event that the execution of the guarantee described in the above clause does not cover the full amount of the debt incurred, the Customs Intendencies must initiate judicial action for the unpaid amount, notifiying the constituent and the Customs Agent or the Courier Company, according to the Regulations on Judicial Collections. 

  2. The Customs Agents and Courier Companies that pay the debt within the three (03) days following the date of notification of the Assessment, are not subject to the payment referred to in clause VII B.1 of this procedure, unless there is a registration of a first returned check. 

  3. The period in which payments must be made by checks drawn on the same bank, by banker's or certified checks, in cash or automatic debit, is determined by the Customs System after the second time a check has been returned from the same party. 

a) What constitutes a second time in returned checks is if a second check is returned within a 12 month period after a first check was returned, and on which accumulated debits are generated by the following:   

Up to S/. 30 000 15 calendar days

Up to S/. 50 000 30  calendar days

Up to S/. 70 000 60  calendar days

Up to S/. 90 000 75 calendar days

Over S/. 90 000 90 calendar days "

b) If a third time should occur within the 12 months after the first occurence, the System demands payment for the lapse of 12 months without considering the accumulated sum. 

  1. In order to comply with that set out in the previous clause, the Recrod of each Customs Agent or Courier Company includes only those returned checks that have been registered by the Customs Intendencies as of the date this procedure is valid, without being exempt from complaying with the Customs Directive Nš7-D - 03-97-ADUANAS-INTA if applicable. In any of the cases, the returned checks are counted individually under each Customs Agent or Courier Company.

  2. Once the Assessment for Payment is paid and providing that the Customs Agent or Courier Company complies with the payment periods, the Customs System automatically lifts the measures posted as per VII. B.8. 

  3. CUSTOMS does not accept exonerations on Returned Checks, and thus it is recommended that Customs Agents and Courier Companies coordinate with their Banks to avoid that their checks be returned for reasons that can be charged to those institutions. 

The process of Returned Checks is regulated under the Specific Procedure INRA-PE.02 published in the official gazette El Peruano of  18.SEP.1999.