Search

Other charges on imports, 2019
Tax Rates Taxable goods/services Exempt goods/services
General sales tax (GAT)
Energy efficient goods (Article 38 of the Law Regulating the Rational Use of Energy (Law No. 7447) of 3 November 1994)
Electric vehicles and spare parts (Article 9 of the Law on Incentives for and the Promotion of Electric Transport (Law No. 9518) of 25 January 2018)

Selective consumption tax (ISC)
Energy efficient goods (Article 38 of the Law Regulating the Rational Use of Energy (Law No. 7447) of 3 November 1994) (…) Electric vehicles and spare parts (Article 9 of the Law on Incentives for and the Promotion of Electric Transport (Law No. 9518) of 25 January 2018)

Import restrictions
(a) Prohibitions
Product description HS chapter Grounds
Hazardous waste
Fish, molluscs and crustaceans

Import permits and authorizations
Requirement
Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) import (or export) permit (…)
Authorization for the import (or export) of hazardous waste (Basel Convention)
Authorization for the import (and export) of substances that deplete the ozone layer (Montreal Protocol) (...) Authorization for customs clearance of toxic and hazardous substances. (...)

Export restrictions
(a) Prohibitions
Product
Prohibitions
Logs and roughly squared timber from forests (…)
Conditional prohibitions (exports subject to specific conditions) (…)
Coffee (…)
Fish, molluscs and crustaceans (…)

(b) Export permits and authorizations
Requirement (…)
CITES export permit (…)
Authorization for the export of fish, molluscs and crustaceans (…)
Authorization for the export of hazardous waste (Basel Convention) (…)
Authorization for the export and re export of substances that deplete the ozone layer (Montreal Protocol) (...)

Peru has incorporated foreign trade in its national development strategies, notably in its National Strategic Development Plan ("Plan Bicentenario: El Perú hacia el 2021") adopted in 2011, and in the National Agreement adopted in 2002, which comprises state policies formulated and adopted with a view to setting the course for Peru's sustainable development and affirming its democratic governance.

The country's long term strategy for sustainable and diversified exports has been updated to take into account the constant changes that may occur both within and outside Peru.

During the formulation of PENX 2025 (…) new strategies conducive to sustainable exports were devised.

PENX 2025, the ultimate goal of which is to consolidate the presence of Peruvian export companies abroad, contains the following strategic objectives:
(…) Increase in a sustainable and diversified manner the export of value added goods and services.