Currently, Superintendencia Nacional de Administración Tributaria (SUNAT) continues to focus on maintaining a rigid performance of its control function. Despite having the tools and means to exchange information with customs authorities around the world, it makes languid efforts to facilitate the accreditation of direct shipment and the access to tariff benefits.In this article, the author analyzes that the position adopted by SUNAT hinders the transportation of goods in import activities. He also reflects on the uncertainty that exists in the delimitation of competence between SUNAT and MINCETUR to issue technical opinions.

Currently, Superintendencia Nacional de Administración Tributaria (SUNAT) continues to focus on maintaining a rigid performance of its control function. Despite having the tools and means to exchange information with customs authorities around the world, it makes languid efforts to facilitate the accreditation of direct shipment and the access to tariff benefits.In this article, the author analyzes that the position adopted by SUNAT hinders the transportation of goods in import activities. He also reflects on the uncertainty that exists in the delimitation of competence between SUNAT and MINCETUR to issue technical opinions.

Currently, Superintendencia Nacional de Administración Tributaria (SUNAT) continues to focus on maintaining a rigid performance of its control function. Despite having the tools and means to exchange information with customs authorities around the world, it makes languid efforts to facilitate the accreditation of direct shipment and the access to tariff benefits.In this article, the author analyzes that the position adopted by SUNAT hinders the transportation of goods in import activities. He also reflects on the uncertainty that exists in the delimitation of competence between SUNAT and MINCETUR to issue technical opinions.

El presente trabajo de investigación tiene como propósito analizar si la disminución del plazo del despacho diferido en el procedimiento aduanero afecta la liquidez del importador en el Perú. Consideramos que para la investigación debe analizarse la normativa aduanera peruana, partiendo desde el Decreto Legislativo N° 1235, el cual modificó el 50% de la Ley General de Aduanas, bajo la premisa de facilitar el Comercio Exterior. Para la realización del presente trabajo de investigación, se empleó el enfoque cualitativo, el tipo de estudio es básico, descriptivo, teoría fundamentada y de corte transversal. Se aplicaron las técnicas de la entrevista y de análisis de fuente documental. Finalmente se concluyó, que la disminución del plazo del despacho diferido afecta perjudicialmente a la liquidez del importador, toda vez que dicha disminución afecta al procedimiento aduanero,...