Como se sabe, mediante D. S. Nº 213-2013-EF se modificó el Reglamento de Procedimiento de Restitución Simplificado de Derechos Arancelarios, aprobado por D. S. Nº 104-95-EF.
Asimismo, se dispuso que las modificaciones entraran en vigencia desde el 29 de mayo de 2014, conforme al cronograma de implementación que apruebe la SUNAT, el cual no debe exceder del 30 de agosto de 2014. Por R. de S. N° 75-2014/SUNAT, publicada el 15 de marzo pasado, se aprueba dicho cronograma de implementación, conforme al siguiente cuadro:
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