The COVID-19 pandemic has had an impact in health and the national economy, and in the legal sciences, one of the areas that had the most changes was customs law. When the state of emergency was declared as a result of the lethality of the pandemic, only cargo transportation was allowed in order to guarantee the pharmaceutic and food supply chain. Even though the international freight traffic contracted at the start ofthe pandemic, it later became one of the main engines for economic reactivation, and luckily, the Peruvian Customs Administration had started a legal and digital transformation process precisely in 2020. Throughout this essay, the author analyses this onslaught of changes in the Peruvian Customs Administration and its impact in the national legislation and economy.

The COVID-19 pandemic has had an impact in health and the national economy, and in the legal sciences, one of the areas that had the most changes was customs law. When the state of emergency was declared as a result of the lethality of the pandemic, only cargo transportation was allowed in order to guarantee the pharmaceutic and food supply chain. Even though the international freight traffic contracted at the start ofthe pandemic, it later became one of the main engines for economic reactivation, and luckily, the Peruvian Customs Administration had started a legal and digital transformation process precisely in 2020. Throughout this essay, the author analyses this onslaught of changes in the Peruvian Customs Administration and its impact in the national legislation and economy.

Demuestra que no obstante los lineamientos dados por los organismos supranacionales y aplicados en el Perú desde la vigencia de la Constitución de 1993, en el sentido de facilitar el comercio exterior y reducir el control durante el despacho al minino necesario, sustituyéndolo por los controles posteriores mediante auditorias (la denominada aduana de segundo piso), el eje del control aduanero sigue siendo el control concurrente, es decir el que se efectúa por las aduanas operativas a través de la revisión documentaria y el reconocimiento físico antes del levante o salida de la mercancía del puerto o almacén. Esta investigación recogiendo los últimos avances en la normativa, jurisprudencia y doctrina en la materia, con un acercamiento previo al fenómeno del comercio internacional desde la historia, la economía y la política, muestra como la aduana peruana si bien ha variado ...

At the end of 2024, the Chancay Multipurpose Port Terminal (hereinafter TPMP Chancay) was inaugurated with the participation of Chinese President Xi Jing Ping, managed by the company Cosco Shipping with Chinese and Peruvian capital. This megaport was established as the final destination of the so-called "New Silk Road" which would be traveled by post-Panamax ships that would leave mainly from the megaport of Shanghai in China, reducing the journey between Asia and America more than 10 days, turning Chancay into a hub port where most of the arrived cargo would be distributed to the rest of America and the world. This mega-project not only brought commercial and economic effects but also legal ones, insofar as customs controls in Chancay would not be limited to the traditional customs regimes of import and export but mainly to those of storage and transit, for the distribution of cargo to ...

Obra que compila las tres monografías que resultaron ganadoras en el concurso de monografías convocada por el Instituto Aduanero y Tributario - IAT, efectuada el año 2018 . En la monografía "Enfoque Retributivo para Incrementar la Recaudación" su autora platea una retribución que motive el cumplimiento tributario, es decir que el deudor tributario se sienta motivado a pagar los tributos bajo el principio de la recompensa, para lo cual desarrolla el modelamiento del "SIS Contributivo Independiente" y " la Cuenta Retributiva Personal CRP" como enfoques retributivos. Por su parte en la monografía titulada "La Doble Naturaleza de las Infracciones Aduaneras y la Necesidad de su Regulación", su autor hace el planteamiento de la problemática que conlleva el no encontrase claramente delimitada la frontera entre las infracciones aduaneras tributarias de las que no lo son, aportando eleme...