Superintendencia Nacional de Aduanas y de Administración Tributaria

The National Superintendence of Customs and Tax Administration - SUNAT, in accordance with its Law of Creation No. 24829, General Law approved by Legislative Decree No. 501 and Law 29816 of Strengthening of SUNAT, is a specialized technical body, attached to the Ministry Economy and Finance, has legal status under public law, with its own assets and enjoys functional, technical, economic, financial, budgetary and administrative autonomy that, pursuant to the provisions of Supreme Decree No. 061-2002-PCM, issued under the provisions of numeral 13.1 of article 13 of Law No. 27658, it has absorbed the National Superintendence of Customs, assuming the functions, powers and powers that by law corresponded to this entity.

It has legal domicile and main headquarters in the city of Lima, being able to establish dependencies in any place of the national territory.