Peru Updates Controlled-Chemical Inspection And Sampling Rules

Peru has adopted Supreme Decree 240-2026-EF, revising controls on chemical inputs and other goods regulated to prevent diversion into illicit drug manufacture. Published on 4 November 2026, the decree takes effect 60 working days after publication.

The amendments cover inspections, chemical sampling, risk information and coordination between the tax and customs authority SUNAT, the national police and the Interior Ministry. They update the existing regulation under Supreme Decree 044-2013-EF to implement changes made by Legislative Decree 1600.

Inspections And Supporting Records

The revised Articles 5–7 cover users with and without a current entry in the controlled-goods register. SUNAT can inspect relevant premises and transport routes, including routes outside the designated fiscal network.

Scheduled and unscheduled visits use risk-profile information. Users must allow access to their installations and provide the documents subject to inspection. The control function includes records concerning acquisition, use, transport and destination of regulated goods.

Laboratory Results And Tolerances

Revised Article 9.11 addresses samples of regulated goods other than hydrocarbons where laboratory results differ from the registered declaration. Reported uncertainty is accepted when the laboratory identifies an accredited chemical test method. Otherwise, SUNAT’s applicable tolerance margins are used.

The uncertainty or tolerance adjustment is applied to the result to match the registered information. These provisions do not apply to users who are not registered. SUNAT must establish the tolerance margins by a superintendent’s resolution.

The decree also provides for progressive implementation of Interior Ministry storage facilities for seized chemicals pending destruction, neutralisation or another form of final disposal.