“ARTICLE 29. The term also refers to an institution, unit, service or office of the customs administration. (*****) The Customs Administration maintains contact points, which can even be electronic or virtual, for requests from foreign trade operators on customs matters and publishes the consultation procedure on the Internet. Spaces authorised in the customs territory for the entry and exit of goods, means of transport and persons, such as ports, airports, roads, land terminals and border control centres, where the customs authority exercises its competence, are authorised places. The declaration accepted by the customs authority serves as the basis for determining the liability to customs tax, with the exception of amendments that may be made if errors are detected in accordance with Article 136 of this Legislative Decree. The time limit set by the customs authority for providing, issuing or transmitting information or documents or for appearing before the customs authority must be within the limits set out in Article 163 of the Law on General Administrative Procedure – Law 27444. (c) the total or partial destruction of the goods by unforeseeable circumstances or force majeure or at the request of the beneficiary, which must be accepted in advance by the customs authorities in accordance with the provisions of the Regulation; For the development of its activities, the Customs Administration will seek the exchange of information and / or interoperability with the systems of other Customs administrations or individual windows in the world through electronic means or the integration of inter-institutional processes, as well as cooperation with private companies and national and foreign public institutions. The customs privilege is preferential, special and authorizes SUNAT to keep, if not track, confiscate them, transfer them to customs warehouses and dispose of them in the manner permitted by this Legislative Decree and its regulations, if they have not been subject to the formalities and procedures established within the time limits specified in this Legislative Decree, or, in part, the customs debt or service charges. In case of emergency, in order to meet the needs of the affected areas, SUNAT provides for the transfer of property in legal or voluntary abandonment or confiscation to the entities designated by supreme decree. If the successful bidder is not identified, SUNAT may award the property to the National Institute of Civil Protection (INDECI), the Ministry of Women and Vulnerable Populations, the Ministry of Development and Social Inclusion, the Ministry of Health, the Ministry of Education, the Ministry of Housing, Construction and Sanitation, or programs with the status of executive units assigned to the departments mentioned above.
according to its objectives and functions. Section 29 of the Customs Act, L.A.
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