As of January 1, 2026 and as part of its digital transformation strategy, the National Superintendency of Customs and Tax Administration (SUNAT) will incorporate the Electronic Customs Claim File (EERA) into the Integrated Virtual File System (SIEV).
With the implementation of this new virtual channel, the facilities granted to taxpayers and customs agents are complemented so that they can file their appeals in customs matters, guaranteeing their right of defense since such appeals can be presented digitally, 24 hours a day and throughout the year.
It should be noted that with Superintendency Resolution No. 000374-2025 published today in the official gazette, it is approved that Customs Claim Files can be submitted by electronic means, as of January 1, 2026, facilitating and simplifying the process for taxpayers, saving them printing costs for physical documents and optimizing their travel times to the Taxpayer Service Centers.
It will also be possible to know “online” the content and status of the files initiated.
Greater facilities
To access this new service, taxpayers must enter SUNAT Online Operations with their SOL Code, while customs agencies will do so through the secondary user SOL Code, granted by the taxpayer to the designated customs representative.
To access the EERA the user must have an active RUC and SOL Code, if they do not have these requirements, they can exercise their right of defense through the Virtual Parties Table HERE or by approaching the offices of the Taxpayer Service Centers.
With this new virtual tool, the exercise of taxpayers’ right to defense is facilitated and the integrity and unalterability of the electronic documents that make up the Electronic Customs Claim File are guaranteed.
