La legislación aduanera en la nueva normalidad de la COVID-19

Authors

  • Edgar Fernando Cosío Jara Pontificia Universidad Católica del Perú

DOI:

https://doi.org/10.26439/advocatus2021.n040.5294

Keywords:

Customs Administration, COVID-19, FAST Program, customs legislation, international commerce, SUNAT, relief measure, customs penalties, Aduanas 2.0, reactivation

Abstract

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 of
the 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.

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Author Biography

  • Edgar Fernando Cosío Jara, Pontificia Universidad Católica del Perú

    Abogado por la Pontificia Universidad Católica del Perú. Magíster en Política Tributaria por la Universidad Nacional Mayor de San Marcos. Profesor de Derecho Aduanero y Comercio Internacional en la Universidad Nacional Mayor de San Marcos, Universidad de Piura, Universidad Nacional Federico Villareal y el Instituto de la Superintendencia Nacional de Aduanas y Administración Tributaria, y docente invitado en la Universidad del Rosario. Ex Intendente en las Intendencias de Aduana Marítima del Callao, Paita, Iquitos, Mollendo y Tumbes. Miembro fundador de la Academia Internacional de Derecho Aduanero y Presidente de la Academia Peruana de Derecho Aduanero

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Published

2021-08-02

Issue

Section

Especial Aduanero

How to Cite

La legislación aduanera en la nueva normalidad de la COVID-19. (2021). Advocatus, 040, 195-211. https://doi.org/10.26439/advocatus2021.n040.5294