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SUNAT IAT Examen de Certificación — Representante Aduanero (Peru)

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Key Facts: SUNAT IAT Auxiliar de Despacho Exam

13.00 / 20

Minimum passing grade, with no rounding

R.S. N° 000084-2021/SUNAT

S/ 0

Exam fee; the IAT FAQ says no payment is required

IAT FAQ, 36th sitting (Sept. 2026)

340 hours

Minimum length of the Auxiliar de Despacho training program

IAT convocatoria (malla curricular)

37th

Sitting convened for October 2026 in Lima

SUNAT convocatoria, 1 Oct. 2026

The SUNAT IAT Auxiliar de Despacho exam is a free, in-person written test in Spanish, passed at 13.00/20, for graduates of a 340-hour training program. This English MCQ bank is an independent study adaptation, not an official translation.

Sample SUNAT IAT Auxiliar de Despacho Practice Questions

Try these sample questions to review concepts for the SUNAT IAT Auxiliar de Despacho exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 90+ question experience with AI tutoring.

1Under the definitions in the Ley General de Aduanas (D.L. 1053), how is the area under each customs office's jurisdiction divided?
A.Into a zona primaria and a zona secundaria
B.Into a zona franca and a zona de tributación común
C.Into a port zone and an inland commercial zone
D.Into a border zone and a national interior zone
Explanation: Article 2 of D.L. 1053 defines the customs territory as the part of national territory, including its waters and airspace, where customs law applies, and states that each customs office's jurisdiction is divided into a zona primaria and a zona secundaria. The zona secundaria is everything not in the primary zone or a free zone.
2Which of the following places forms part of the zona primaria under D.L. 1053?
A.An importer's retail warehouse in central Lima with no customs authorization
B.A temporary warehouse authorized by SUNAT to receive cargo
C.A distributor's showroom in an industrial park
D.The consignee's registered fiscal address
Explanation: The zona primaria covers ports, airports, land terminals, border attention centres and customs offices, and it also includes the warehouses and depots that meet the requirements and are authorized by the customs administration. An authorized depósito temporal is therefore primary zone.
3In Peruvian customs law, what is the 'levante'?
A.Customs authorization to dispose of the goods under the regime requested
B.The carrier's transmission of the cargo manifest before the vessel arrives
C.The physical unloading of the goods from the means of transport in port
D.The numbering of the customs declaration that starts the dispatch process
Explanation: Article 2 of D.L. 1053 defines levante as the act by which the customs authority authorizes the interested parties to dispose of the goods according to the customs regime requested. For importación para el consumo, goods are considered nationalized once levante is granted (art. 49).
4How does D.L. 1053 define the sanction of 'comiso'?
A.A preventive measure that keeps goods in a set place while controls are carried out
B.The forced taking of goods to SUNAT warehouses until their legal status is decided
C.A pecuniary sanction imposed on those responsible for customs infractions
D.The definitive deprivation of ownership of the goods in favour of the State
Explanation: Comiso is a sanction that permanently takes ownership of the goods for the State. Inmovilización and incautación are only preventive measures, and the multa is the monetary sanction.
5Customs officers order that a container must stay at a specific terminal, under the terminal's responsibility, until a control action is completed. Which measure is this?
A.Incautación
B.Comiso
C.Inmovilización
D.Abandono legal
Explanation: Inmovilización is the preventive measure by which the customs authority orders goods to remain in a determined place under the responsibility of whoever it designates, so that it can carry out the controls it considers necessary.
6Under article 19 of D.L. 1053, which of the following can act as a despachador de aduana?
A.The international freight agent that consolidates the cargo
B.The owner, consignee or consignor of the goods
C.The temporary warehouse that stores the goods
D.The carrier or its representative in Peru
Explanation: Article 19(a) lists three kinds of despachador de aduana: the owner, consignee or consignor; the despachador oficial; and the agente de aduanas. Freight agents, carriers and warehouses are separate categories of foreign-trade operator.
7A customs agency's accredited dispatch auxiliary commits an error during a physical examination. According to article 24 of D.L. 1053, who answers to SUNAT for the act?
A.Only the auxiliary personally, because the agency did not take part
B.The importer alone, as owner and consignee of the goods
C.The foreign-trade operator for which the auxiliary is registered
D.No one, because auxiliaries act only as witnesses at the examination
Explanation: Article 24 states that the foreign-trade operator answers for the acts or omissions of its representante aduanero and auxiliar de despacho registered with the customs administration. The auxiliary acts in the operator's name, so the operator bears the customs responsibility.
8Among the authorization guidelines for foreign-trade operators in article 20 of D.L. 1053, which staffing requirement appears?
A.Having a representante aduanero and an auxiliar de despacho accredited exclusively to the operator
B.Employing at least five certified customs representatives in each customs office where it operates
C.Having its auxiliaries certified by an industry association instead of SUNAT
D.Appointing an auxiliary only when the operator handles restricted goods
Explanation: Under the 'trayectoria satisfactoria de cumplimiento' guideline, article 20(b)(5) requires the operator to have a representante aduanero and an auxiliar de despacho accredited with exclusive dedication. That is why customs agencies accredit auxiliaries before SUNAT.
9Article 26 of the Reglamento de la Ley General de Aduanas governs SUNAT's 'habilitación' of a dispatch auxiliary. How is that procedure classified?
A.Automatic-approval procedure, effective as soon as the request is filed
B.Prior-evaluation procedure with negative silence, resolved within 60 business days
C.Prior-evaluation procedure with positive silence, resolved within 30 business days
D.Non-contentious tax procedure whose decision is reviewed by the Tribunal Fiscal
Explanation: Article 26 of the Reglamento (D.S. 010-2009-EF, as amended) states that the habilitación procedures for representatives and auxiliaries are prior-evaluation procedures subject to positive administrative silence, with a maximum resolution period of thirty business days.
10A person has already been 'habilitado' by SUNAT as a dispatch auxiliary. When does that person become 'acreditado'?
A.When the IAT publishes the list of candidates who passed the sufficiency exam
B.When a foreign-trade operator registers the person as its auxiliary
C.When the person enrolls in a 340-hour training program at an institute
D.When the person signs and numbers a first customs declaration
Explanation: Article 27 of the Reglamento states that accreditation of the representative or the dispatch auxiliary happens when a foreign-trade operator registers the person as such, in the form set by the customs administration. Habilitación qualifies the person; acreditación links them to a specific operator.

About the SUNAT IAT Auxiliar de Despacho Exam

The Examen de Suficiencia para la Certificación de Auxiliares de Despacho is the written exam SUNAT's Instituto Aduanero y Tributario applies under article 26 of the Reglamento de la Ley General de Aduanas and R.S. N° 000084-2021/SUNAT to people who completed the Auxiliar de Despacho training program at an outside institution. This page offers independent English-language practice by OpenExamPrep on customs legislation and regimes, foreign-trade operations, tariff classification, valuation, and import taxes.

Exam sponsor: SUNAT — Instituto Aduanero y Tributario (IAT). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Candidates who completed an Auxiliar de Despacho program (minimum 340 academic hours) at an educational institution register online and file Anexos I–II and Formato 1 through SUNAT's Mesa de Partes Virtual. The IAT publishes the list of eligible candidates, applies a single in-person written exam on a fixed date (no rescheduling), and publishes results; 13.00/20 without rounding passes. Under R.S. N° 000084-2021/SUNAT, which still governs this exam, the IAT convened its 34th to 37th sittings between July and October 2026.

Time Limit

3 hours (IAT exam page)

Passing Score

13.00 out of 20 (no rounding)

Exam / Certification Fees

No fee (IAT FAQ, 36th sitting, September 2026)

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

Not published

Legislación Aduanera y Procedimientos Aduaneros

Customs operators, customs destination within 15 days of unloading, anticipado/diferido/urgente dispatch, customs regimes, abandonment, guarantees, customs debt, and infractions under D.L. 1053 and its Reglamento.

Not published

Operativa de Comercio Exterior y Mercancías Restringidas

Incoterms 2020, commercial and transport documents, manifests, control channels, physical examination, and prohibited versus restricted goods.

Not published

Nomenclatura Arancelaria

Harmonized System sections, chapters, headings and subheadings, General Interpretative Rules 1–6, legal notes, and Peruvian 10-digit subheadings.

Not published

Valoración, Tributación Aduanera y Preferencias Arancelarias

Transaction value and Article 8 adjustments, the WTO method hierarchy, duty and IGV/IPM calculations, ISC, IGV perception, and certificates of origin.

Not published

Marco Administrativo, Ética y Gestión de Operadores

Administrative-procedure principles applied to customs, ethics and integrity in foreign trade, obligations of customs operators, and SUNAT electronic systems.

Preparing for the SUNAT IAT Auxiliar de Despacho Exam

What You Need to Know

  • Passing score: 13.00 out of 20 (no rounding)
  • Assessment: Candidates who completed an Auxiliar de Despacho program (minimum 340 academic hours) at an educational institution register online and file Anexos I–II and Formato 1 through SUNAT's Mesa de Partes Virtual. The IAT publishes the list of eligible candidates, applies a single in-person written exam on a fixed date (no rescheduling), and publishes results; 13.00/20 without rounding passes. Under R.S. N° 000084-2021/SUNAT, which still governs this exam, the IAT convened its 34th to 37th sittings between July and October 2026.
  • Time limit: 3 hours (IAT exam page)
  • Exam / certification fees: No fee (IAT FAQ, 36th sitting, September 2026) Official sources

Using Our Practice Resources

  • Work through all 90 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
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SUNAT IAT Auxiliar de Despacho: Suggested Study Strategy

1Learn the three dispatch modalities in article 130 of D.L. 1053 (anticipado, diferido, urgente) and the 15-calendar-day destination deadline after unloading ends.
2Know which regimes suspend duties (temporary admission, warehousing, transit) and their maximum terms and guarantee rules.
3Practice applying General Interpretative Rules 1, 2(a), 3(a)–(c), and 6 to realistic classification cases.
4Rehearse duty calculations in order: customs (CIF) value, ad valorem duty, ISC where applicable, then IGV plus IPM on the cumulative base.
5Review the difference between prohibited goods and restricted goods that need a sector authority's permit.

Frequently Asked Questions

Who has to take the SUNAT IAT Auxiliar de Despacho sufficiency exam?

People who completed an Auxiliar de Despacho training program of at least 340 academic hours at an educational institution and want the IAT certification needed for SUNAT authorization as a dispatch auxiliary.

What is the passing score and format?

It is a single in-person written exam in Spanish with concept questions, multiple-choice items, and case problems, graded 0–20; candidates need at least 13.00 with no rounding.

Does SUNAT charge a fee for the sufficiency exam?

No. The IAT FAQ for the September 2026 sitting states that no payment is required to take the exam.

Is this practice bank official, and is it in Spanish?

No. The official exam is in Spanish and set by SUNAT's IAT. This bank is an independent English-language MCQ study adaptation by OpenExamPrep, not an official translation or a simulation of the exam format.