The digital economy is a global trend and it intensified during the pandemic that hit the entire world, which is why currently public institutions must invest in technology to be able to adapt administrative procedures to electronic administrative procedures, eliminating barriers of time and space with the purpose of improving the quality and transparency of the public service. Customs is the entrance door and the exit door for people and goods that are the object of foreign trade, which is why digital Customs is a categorical imperative in the context of the digital economy, being essential for total digitization of customs procedures an ideal regulatory framework both in the General Administrative Procedure Law, and in the General Customs Law, which is the special norm in customs matters. The pandemic evidenced the shortcomings in the logistics of Peruvian foreign trade and, above all, the lack of technology in customs procedures despite the fact that, for a little over a decade, Peru had been experiencing important regulatory changes related to the intensive use of technology, electronic transmissions and digital platforms aimed at avoiding physical contact between people and promoting the non-use of papers. The global needs derived from the pandemic in relation to reducing the negative impacts on international trade flows justified the concern of supranational institutions such as the World Customs Organization (WCO) who, based on best practices, issued a series of recommendations to deal with at this special juncture. In Peru, a series of provisions were made to restore and strengthen the international logistics chain, through the joint work of the public and private sectors, the public sector made the appropriate and necessary legislative and regulatory changes, for its part the private sector carried out the necessary investments to be able to supply the market with the goods and services demanded. In this context, it is evident the material and legal need to have a digital customs office where the electronic document has the same validity as the physical document, the principle of presumption of veracity is applied in its real dimension and customs procedures are one hundred percent digital.