Law N ° 28977 and its influence on the risk management of Rapid Delivery Shipments 2007-2010

Authors

  • Piero Alonso Rodriguez Alvarado Universidad Nacional Mayor de San Marcos

DOI:

https://doi.org/10.15381/quipu.v26i52.15257

Keywords:

Law, risk, customs control, shipping, fast delivery and management.

Abstract

Objective: To determine if the Foreign Trade Facilita- tion Law - (Law No. 28977, 2007) that creates fast delivery shipments (EER) for goods entering the country, limits an appropriate risk management by the Air and Postal Customs during the 2007-2010 period. Method: This is a descrip- tive, causal, quantitative research, based on numerical evaluation and statistical analysis, the sample consisted of fifty (50) foreign trade user’s experts in the research mat- ter; the methods of Kendall's Tau_b and of Spearman were applied. Results: The hypothesis that posed a direct relationship between the variables was verified since the behavior of similarity that exists in the graphics obtained in the contrast of the variables, obtained a p calculated value (0,0005), which is below the level of significance of the 5%, The results show that (Law N ° 28977, 2007) is a limiting factor for adequate risk management of merchandise ente- ring the country as fast delivery shipments. Conclusion: An appropriate risk management must be carried out with the modifications of the current norms. Additionally, the computer systems used for cross-referencing information with the Regimen of fast shipment delivery module should be adequate every time officials make use of the online tools (invoices- fast delivery shipments (EER) guides).

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Author Biography

  • Piero Alonso Rodriguez Alvarado, Universidad Nacional Mayor de San Marcos
    Master in Accounting with Mention in International Customs Trade. With 20 years working at SUNAT-Customs. Customs specialist.          

Published

2018-12-29

Issue

Section

Original papers

How to Cite

Rodriguez Alvarado, P. A. (2018). Law N ° 28977 and its influence on the risk management of Rapid Delivery Shipments 2007-2010. Quipukamayoc, 26(52), 69-77. https://doi.org/10.15381/quipu.v26i52.15257