On 1 September 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) published the official call for the 36th Sufficiency Examination for Customs Brokers (Auxiliar de Despacho). The examination will be held at the Auditorium of the Internal Tax Intendancy in Piura, as part of SUNAT’s ongoing efforts to regulate and certify professionals authorized to act before customs authorities. This convocation is issued under the legal framework of the General Customs Law and its regulations, which require customs brokers to pass a sufficiency exam to obtain or renew their license. The publication includes the detailed schedule, registration requirements, and examination syllabus covering customs legislation, tariff classification, valuation, and procedural rules. Candidates must submit their applications through SUNAT’s virtual platform within the stipulated period, and the exam results will determine their eligibility to operate as licensed customs auxiliaries for the upcoming period. The move underscores SUNAT’s commitment to maintaining high professional standards in customs intermediation, which is essential for accurate duty collection, trade facilitation, and compliance with international customs standards set by the World Customs Organization.
Key Takeaways
- Exam Logistics and Location: The 36th Sufficiency Exam will take place in person at the Auditorium of the Internal Tax Intendancy in Piura, providing a decentralized opportunity for candidates in northern Peru. SUNAT has designated this venue to facilitate access for applicants residing outside the capital, reflecting a broader policy to expand professional certification coverage nationwide.
- Registration and Eligibility Requirements: Interested candidates must hold a professional degree or technical title in customs-related fields, comply with moral and legal standing criteria, and complete the online registration via SUNAT’s portal. The application window, required documentation, and payment of examination fees are detailed in the attached PDF resolution, which also outlines the evaluation methodology and passing scores.
- Impact on Customs Compliance and Trade Facilitation: Certified customs brokers play a critical role in ensuring accurate customs declarations, proper tariff classification, and timely duty payments. By maintaining a rigorous examination process, SUNAT aims to enhance the quality of customs intermediation, reduce errors in import/export operations, and support trade facilitation objectives aligned with World Customs Organization standards.
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.
Source: Read Official Announcement