General Customs Law (Legislative Decree 1053): structural changes in the customs system and the pending reform agenda

Authors

  • Julio Guadalupe Báscones Estudio Rodrigo https://orcid.org/0009-0006-6425-8707

    Abogado. Fundador y ex presidente de la Asociación Peruana de Derecho Aduanero y Comercio Internacional. Miembro de la Academia Internacional de Derecho Aduanero. Comisionado de la Sección Nacional del Perú de la Academia Latinoamericana de Derecho Aduanero. Socio de Estudio Rodrigo (Lima, Perú).
    Contacto: jguadalupe@estudiorodrigo.com

DOI:

https://doi.org/10.18800/themis.202601.015

Keywords:

General Customs Law, Customs Law, Customs control, Trade facilitation, Legal certainty

Abstract

The General Customs Law has undergone structural reforms aimed at balancing customs control with trade facilitation and aligning the Peruvian customs system with international standards.

This article examines the changes introduced by Legislative Decrees 1053 and 1433, identifies the pending reform agenda, and proposes strengthening the autonomy of Customs Law, the supplementary application of the General Administrative Procedure Law, and the safeguards of the sanctioning regime.

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Published

2026-09-03

How to Cite

Guadalupe Báscones, J. (2026). General Customs Law (Legislative Decree 1053): structural changes in the customs system and the pending reform agenda. THEMIS Revista De Derecho, (89), 313–330. https://doi.org/10.18800/themis.202601.015

Issue

No. 89 (2026): Derecho Tributario

Section

Derecho aduanero y sistemas tributarios especiales

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.