On 3 August 2026, SUNAT, through the Customs and Tax Institute (Instituto Aduanero y Tributario), announced the convocation for the 35th Sufficiency Examination for Customs Brokers (Auxiliares de Despacho). The examination will be held in person at the Institute’s facilities in Chucuito. This professional certification exam is a mandatory requirement for individuals seeking to obtain or renew their license as customs brokers, who play a pivotal role in facilitating international trade by ensuring compliance with customs regulations, tariff classification, valuation, and origin rules. The convocation details the examination schedule, registration procedures, syllabus coverage, and eligibility criteria, reflecting SUNAT’s commitment to maintaining high professional standards in the customs brokerage profession.
Key Takeaways
- Mandatory Professional Certification for Customs Intermediaries: The sufficiency exam is the gateway to practicing as a licensed customs broker in Peru. Successful candidates demonstrate mastery of customs legislation, procedures, and the application of international trade agreements administered by SUNAT. The exam covers topics such as the General Customs Law, customs regimes, tariff classification under the Harmonized System, customs valuation methods, rules of origin, and the use of the Integrated Customs System (SIA).
- In-Person Examination Format Ensures Integrity: The 35th edition will be conducted in person at the Customs and Tax Institute in Chucuito, a departure from any virtual modalities adopted during the pandemic. This format ensures the integrity of the assessment and allows for practical components that test candidates’ ability to handle real-world customs documentation and decision-making. The convocation specifies the date, time, and venue, along with health and safety protocols.
- Continuous Professional Development and Regulatory Updates: The exam syllabus is periodically updated to reflect changes in customs regulations, trade agreements, and SUNAT’s administrative resolutions. Aspiring brokers must stay current with recent modifications, such as those related to the Single Window for Foreign Trade (VUCE), authorized economic operator (AEO) programs, and electronic customs clearance procedures. The convocation includes references to the latest study materials and legal texts, emphasizing the dynamic nature of the customs environment.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
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