PracticeVideosBlogFlashcardsEspañol
All Practice Exams

Free Practice Questions for SUNAT IAT Representante Aduanero

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card
90+ Questions
100% Free

Loading practice questions...

Same family resources

Explore More SUNAT IAT Exámenes de Certificación Aduanera (Peru)

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

SUNAT IAT Examen de Suficiencia — Auxiliar de Despacho Aduanero (Peru)

Practice Questions
Exam Review

Key Facts: SUNAT IAT Representante Aduanero Exam

13.00 / 20

Minimum grade on both the written evaluation and the presentation

R.S. N° 000115-2026/SUNAT, procedure 7.5

2 stages

Written evaluation, then an expository presentation before a committee

R.S. N° 000115-2026/SUNAT

640 hours

Length of the Representante Aduanero curriculum in IAT convocatorias

IAT convocatoria, January 2026

16 June 2026

Date of the resolution approving the new certification procedure

R.S. N° 000115-2026/SUNAT

SUNAT's Representante Aduanero certification has a written theory-and-cases evaluation and an oral presentation, each passed at 13.00/20. This English MCQ bank is an independent study adaptation, not an official translation or a substitute for oral practice.

Sample SUNAT IAT Representante Aduanero Practice Questions

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

1Under article 23 of D.L. 1053, as amended by D.L. 1433, what is the function of the representante aduanero and for how long does SUNAT accredit one?
A.To represent the operator in customs-related activities, accredited for at least one year
B.To audit the operator's accounting records, accredited for a fixed five-year period
C.To sign only export declarations, accredited for an indefinite period
D.To act as SUNAT's delegate inside the agency, accredited for six months
Explanation: Article 23 states that the representante aduanero represents the foreign-trade operator in activities linked to the customs service, and that the customs administration accredits the representative for a minimum period of one year, with renewal based on compliance record, technical knowledge and other factors set by the Reglamento.
2Under article 21 of D.L. 1053, what is the minimum term of a foreign-trade operator's authorization, and what happens if its prior sector authorization is revoked?
A.One year; the customs authorization survives revocation
B.Indefinite; revocation only reduces the operator's category
C.Five years; SUNAT must open a sanction procedure first
D.Three years; the customs authorization lapses automatically
Explanation: Article 21 leaves the authorization term to the Reglamento but with a minimum of three years, requires renewal of shorter sector authorizations, and states that if the prior authorization is revoked, the customs authorization is automatically left without effect.
3Article 22 of D.L. 1053 assigns categories to foreign-trade operators based on compliance and service quality. Which use of those categories does the article list?
A.Setting the operator's income-tax rate
B.Determining the type and amount of the operator's guarantees
C.Choosing which control channel each declaration receives
D.Fixing the fees the operator may charge clients
Explanation: Article 22 states that categories are considered to renew the authorization, determine the modality and amount of guarantees, not sanction certain minor infractions under article 193(d), apply gradualidad, and for other processes set by the Reglamento.
4Which conditions does article 26 of D.L. 1053 require for certification as an Authorized Economic Operator (OEA)?
A.A bank guarantee equal to one full year of the customs duties paid
B.Ten years in business and annual imports above USD 10 million
C.Chamber-of-commerce membership together with an ISO 9001 quality-management certificate
D.Compliance record, traceability, financial solvency and adequate security
Explanation: Article 26 requires the applicant to show a satisfactory compliance record, an adequate system of accounting and logistics records allowing traceability, verified financial solvency, and an adequate level of security. A supreme decree sets how these conditions apply.
5Under article 59-A of D.L. 1053, who is jointly liable with the importer for duties under temporary admission carried out within the Convenio relativo a la Importación Temporal (ATA/CPD carnet system)?
A.The international carrier that brought the goods into Peru
B.The guaranteeing association (asociación garantizadora)
C.The customs warehouse that stores the goods
D.The Ministry of Foreign Trade and Tourism
Explanation: Article 59-A states that temporary admission under the Istanbul Convention on Temporary Admission is governed by that convention and national law, and that the guaranteeing association is jointly liable with the importer for import taxes and other sums due under the convention.
6A producer exported goods made with imported inputs on which it paid duties. Under articles 84 and 86 of D.L. 1053, what does 'reposición de mercancías con franquicia arancelaria' allow, and within what period must the replacement import occur?
A.A cash refund of the duties paid, which may be requested within four years
B.Duty-free reimport of the exported goods within 12 months
C.Suspension of duties on new inputs for up to 24 months
D.Duty-free import of equivalent goods within one year of the certificate
Explanation: Reposición lets producer-importers or producer-exporters import for consumption, without duties, goods equivalent to nationalized goods used in products already exported definitively. The export declaration must be filed within one year of levante of the import, and the duty-free import must occur within one year from the issue of the replacement certificate.
7Under article 75 of D.L. 1053, goods admitted under perfeccionamiento activo (and intermediate goods made with them) may be transferred to third parties how many times by automatic transfer?
A.Never; transfers are prohibited
B.Up to three times within the term
C.Only once
D.Unlimited times if the guarantee is renewed
Explanation: Article 75 allows goods admitted temporarily for inward processing, and intermediate goods made with them, to be transferred automatically to third parties under any title only once, as the Reglamento provides.
8A nationalized machine turns out to be defective. Under article 81 of D.L. 1053, if it is exported temporarily and replaced free of charge under a contractual warranty within 12 months of the import declaration, what is the tax base when the replacement is reimported (same value)?
A.The full customs value of the replacement machine
B.Only the transport and insurance of the outbound and return trips
C.The value of the repair labour that the foreign manufacturer charged
D.Nothing at all; no duties or taxes are due
Explanation: Article 81 provides that when outward processing consists of free repair or exchange for equivalent goods under a contractual or legal warranty, the base on reimport is only the transport and insurance caused by the goods leaving and returning, unless the replacement is of higher value, in which case the difference is added.
9Under article 144 of D.L. 1053, which goods are protected from a new law that increases tariff duties?
A.Goods already shipped to Peru before the increase took effect
B.Goods ordered by the importer within six months after the increase
C.Goods classified in chapters whose current rate is 0%
D.Goods imported by a certified Authorized Economic Operator
Explanation: Article 144 states that a law raising duties does not apply to goods acquired before it entered into force, goods already shipped to Peru before its entry into force, or goods in the primary zone not yet declared to a regime before it entered into force, as the Reglamento details.
10SUNAT modifies a classification resolution that an importer had followed in past dispatches. Under article 149 of D.L. 1053, what is the effect on those earlier dispatches?
A.SUNAT reliquidates past dispatches and applies fines
B.The importer may pick whichever classification is cheaper
C.No effect on earlier dispatches: no infractions, no refunds
D.Past dispatches are reliquidated, but without any fines
Explanation: Article 149 states that changes to classification resolutions do not affect dispatches made earlier under the modified resolution: they produce no infractions or differential taxes for those dispatches and give no right to refunds.

About the SUNAT IAT Representante Aduanero Exam

The Representante Aduanero certification exam is SUNAT's IAT evaluation for people who completed the customs-representative program and want to be accredited by a customs agency or other foreign-trade operator. Since R.S. N° 000115-2026/SUNAT it is called the examen de certificación and applies to IAT and outside-institution graduates alike. This page provides independent English-language practice by OpenExamPrep on customs legislation, tariff classification, valuation, trade agreements, and import taxation.

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

R.S. N° 000115-2026/SUNAT (16 June 2026) replaced the representative provisions of R.S. N° 000084-2021/SUNAT after INDECOPI (Res. 0206-2026/SEL) held the earlier outside-graduates-only sufficiency requirement to be an illegal barrier. D.S. N° 147-2026-EF (July 2026) then reworded article 26 of the Reglamento so that SUNAT regulates how the certification condition applies. The new examen de certificación applies to graduates of the IAT and of other institutions alike: (1) evaluación escrita, which must reach 13.00 to advance; and (2) presentación expositiva on an assigned topic before an IAT committee, which must also reach 13.00; the final result averages both. In the 4th sufficiency exam (January 2026), the written part lasted about 180 minutes (90 theory + 90 cases, each 50%) and the presentation ran 15 minutes plus committee questions.

Time Limit

About 180 minutes written + individual presentation (4th convocatoria, January 2026)

Passing Score

13.00 out of 20 on each evaluation (no rounding)

Exam / Certification Fees

No fee charged for the January 2026 sitting; check each convocatoria

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.

Study emphasis ~19%

Legislación Aduanera

Operators and representatives, customs destination, dispatch modalities, regimes, guarantees, customs debt, infractions, and sanctions.

Study emphasis ~19%

Nomenclatura Arancelaria y Merceología

General Interpretative Rules, section and chapter notes, merchandise analysis, and advance classification rulings.

Study emphasis ~19%

Valoración Aduanera

Transaction value, Article 8 additions, related-party sales, methods 2–6, and reasonable doubt.

Study emphasis ~19%

Tratados y Convenios Internacionales

Origin rules, certification of origin, direct transport, and preferential treatment under Peru's trade agreements.

Study emphasis ~24%

Operatividad, Tributación, Gestión de Operadores y Fiscalización

Restricted goods, tax liquidation on imports, operator obligations, AEO, and post-clearance control.

Preparing for the SUNAT IAT Representante Aduanero Exam

What You Need to Know

  • Passing score: 13.00 out of 20 on each evaluation (no rounding)
  • Assessment: R.S. N° 000115-2026/SUNAT (16 June 2026) replaced the representative provisions of R.S. N° 000084-2021/SUNAT after INDECOPI (Res. 0206-2026/SEL) held the earlier outside-graduates-only sufficiency requirement to be an illegal barrier. D.S. N° 147-2026-EF (July 2026) then reworded article 26 of the Reglamento so that SUNAT regulates how the certification condition applies. The new examen de certificación applies to graduates of the IAT and of other institutions alike: (1) evaluación escrita, which must reach 13.00 to advance; and (2) presentación expositiva on an assigned topic before an IAT committee, which must also reach 13.00; the final result averages both. In the 4th sufficiency exam (January 2026), the written part lasted about 180 minutes (90 theory + 90 cases, each 50%) and the presentation ran 15 minutes plus committee questions.
  • Time limit: About 180 minutes written + individual presentation (4th convocatoria, January 2026)
  • Exam / certification fees: No fee charged for the January 2026 sitting; check each convocatoria Official sources

Using Our Practice Resources

  • Work through all 90 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

SUNAT IAT Representante Aduanero: Suggested Study Strategy

1Study the four courses that appear in both the theory and case parts: customs legislation, tariff classification, valuation, and international trade agreements.
2For valuation, practice deciding whether commissions, royalties, assists, and freight are added under Article 8 of the WTO Valuation Agreement.
3For classification cases, justify each answer with the General Interpretative Rule and the section or chapter note you relied on.
4Review origin rules, direct transport, and how a preferential tariff is claimed with a certificate or declaration of origin.
5Prepare a 15-minute structured talk on a customs topic, since the presentation is scored by a committee rubric.

Frequently Asked Questions

What changed for the Representante Aduanero exam in 2026?

R.S. N° 000115-2026/SUNAT (June 2026) replaced the sufficiency exam for outside-program graduates with a single certification exam that all candidates take, whether they studied at the IAT or at another institution.

What are the two parts of the certification exam?

A written evaluation with theory and case resolution, and an expository presentation of an assigned topic before an IAT committee. Each must reach 13.00/20, and the final grade averages both.

How are the study-emphasis percentages on this page derived?

SUNAT publishes no topic weights. In the January 2026 convocatoria, theory (50%) covered eight courses and cases (50%) covered four of them, so those four courses carry the most weight; the percentages are an OpenExamPrep estimate from that structure.

Is this practice bank official, and does it cover the oral presentation?

No. The official exam is in Spanish and run by SUNAT's IAT. This is an independent English-language MCQ study adaptation by OpenExamPrep; it builds knowledge but does not simulate the written cases or replace presentation practice.