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 ...

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.