Tariffs and regulations
Tariffs and duty rates are constantly revised and are subject to change without notice.
Austrade strongly recommends you reconfirm these prior to selling to Peru.
For more information please see the Superintendencia Nacional de Aduanas website (Spanish only).
Tariffs and non-tariff barriers
Tariff
Peru has a single-column tariff based on the Harmonised System. Duties are all ad valorem assessed on the CIF value (Incoterms 1990). Preference is granted on specified items to other member countries of the Andean Group Pact (eg. Bolivia, Colombia, Ecuador and Venezuela). Preferences are also granted on certain products to members of the Latin American Integration Association (ALADI).
The tariff system on imports comprises three rates: zero per cent, 9 per cent and 16 per cent, with a weighted average tariff of around 3.2 per cent. For further information please see DFAT's Peru country brief.
Although there is no exemption available on custom duties, there is some assistance for exporters of raw materials and supplies to Peru that will be used to manufacture goods that will subsequently be exported within one year. The government allows new projects to defer the payment of duties payable on imported capital items, notably for mining. The net benefit for the importer is that companies can elect to spread the payments out over a period of four-and-a-half to seven years in equal six monthly instalments rather than having to pay the total amount immediately.
Customs authority contact details:
Superintendencia Nacional de Aduanas (SUNAD)
Avenida Gamarra 680, Chucuito
Callao
Tel: +511 465 5885
Fax: +511 465 3221
Non-tariff barriers
Import restrictions
Importers must be listed in the National Register.
A small range of goods are prohibited (mainly for health or security reasons), although the number has declined dramatically in recent years.
Most imports are subject to pre-shipment inspection by SGS (Australia) Pty Ltd (see 'Preshipment inspection' below).
For foreign exchange payments traders may conduct their transactions freely on the open market.
Tariffs and non-tariff barriers
Tariff
Tariff is based on the Harmonised System. You can obtain tariff rates (approximate rates) for most products from the APEC Tariff Database.
Most duties are ad valorem, assessed on the FOB or CIF value or at specific rates, whichever is the greater.
The General Import Tax Law of Mexico sets out specific, general and mixed tariff rates. The general rates (ad valorem) are mainly three per cent, eight per cent, 13 per cent, 18 per cent, 23 per cent and 35 per cent, while the specific rates are established according to unit of merchandise. Mixed rates are part ad valorem and part specific rates and are applied to some products from sensitive sectors, such as sugar.
Various concessions are granted to other members of the Latin American Integration Association (ALADI).
Customs authority contact details:
Dirección General de Aduanas
Secretaria de Hacienda y Credito Publico
Av. Hidalgo No. 77
Modulo 4, Tercer piso
Col. Guerrero
06300 Mexico
Tel: (52 5) 9157 3436 (3437, 3439)
Fax: (52 5) 9157 3353
Non-tariff barriers
Import restrictions
All imports into Mexico need to be processed by a licensed customs broker. Customs brokers are experts in customs laws and procedures and should always be contacted prior to any commercial venture in Mexico. Customs is a division of the Treasury Ministry.
Very few items are subject to specific import licensing. The importer will, however, need to be appropriately registered as an importer in the National Importers Registry that is kept and updated by the Treasury Ministry. Products such as toys, wine and liquor, chemicals and textiles also require registration in a special Sector Registry. Both registrations can be carried out through the Ministry or through a customs broker.
Some imports that require specific licensing include health and food articles, machinery, chemicals and pharmaceuticals. One or more government ministries such as the Commerce, Health or Agriculture ministries may issue these.
NOMs, known as Official Mexican Standards, are obligatory for both domestic and imported goods and services. Traders need to be aware of the existence and content of the guidelines that apply to their particular product. Every ministry of the Federal Government is in charge of the standards related to its specific function. Domestic and imported goods and services must comply with labelling NOMs by Authorised Verification Units.
Foreign exchange controls are administered by the National Bank (Banco Nacional de Mexico).
Product certification, labelling and packaging
Labelling and marking
Outer containers should bear consignee's mark and port mark, must show gross and net weights (in kilograms), external dimensions and should also be numbered. Details must correspond with bill of lading and packing list.
Serial numbers, weights and other markings must be shown on tags attached to materials such as piping, rods and wire shipped in bundles.
All manufactured products must be labelled to indicate brand name, name of manufacturer, country of manufacture, and expiry date (if warranted).
Evaporated, condensed and other processed milk must show on the container or label, the description and quantity of the principal raw materials used and the month and year of production.
Labels of certain goods including matches, cigarettes and all pharmaceuticals for human or veterinary use must meet the requirements of special regulations.
All gold and silver articles of foreign origin must be stamped with a quality mark and an indication of origin.
Special certificates
Butter, cheese and powdered milk require certificates of quality and chemical analysis issued by the Department of Primary Industries and Energy. Butter, milk, lard and flour require certificates of purity.
Livestock, animal products, plants and plant products require sanitary or phytosanitary certificates, issued by the approved authority in the country of origin. In Australia this is usually the Australian Quarantine and Inspection Service (AQIS), Commonwealth Department of Agriculture, Fisheries and Forestry-Australia or the relevant state department of agriculture.
Documents covering all farm and fisheries produce must also be accompanied by a import permit by the Peruvian Ministry of Agriculture (see 'Public health requirements' above).
Liquor imports require one commercial invoice, one certificate of purity, and certificate of origin.
Glass containers for medical purposes must be accompanied by a certificate of quality from the health authorities in the country of origin.
Medicinal products for veterinary use must have a certificate in Spanish, issued by the competent authorities specifying that the manufacturing laboratories are under due control of the veterinary sanitary authorities.
Most imports require a pre-shipment inspection certificate issued by an approved inspection company.
Packaging
There are no restrictions on the type of packing material. Goods should be packed securely, having due regard to the nature of the goods, means of transport and likely climatic conditions during transit and delivery.
Methods of quoting and payment
Quotations should be in US dollars, C&F or FOB (Incoterms 1990) port of entry.
Documentary requirements
Commercial invoice
A minimum of five copies (one must be an original) is required. Commercial invoices covering imports of pharmaceutical specialities must bear the number and date of authorisation of the Peruvian Public Health Department.
Invoices must contain the following details:
- name and address of both consignor and importer
- number of the invoice and place and date of issue
- number and date or order involved and the irrevocable letter of credit (if applicable)
- marks and numbers
- quantity and class plus gross weight of packages
- complete description of the merchandise indicating serial numbers if applicable
- the value of each item if they fall under different customs items
- country where the merchandise was manufactured or produced
- unit and total value of merchandise
- FAS, FOB and CIF value (Incoterms 1990), indicating all expenses and showing freight separately
- discounts if given indicating reasons
- harmonised system number and description of each item
Bill of lading/airway bill
A minimum of six copies is required (one must be an original).
Consular legislation may be requested.
Bill of lading and airways bills in English should be accompanied by a Spanish translation.
To Order bills are permitted.
Packing list
Not compulsory, but facilitates clearance.
Pre-shipment inspection
All permitted imports valued in US$5000 FOB or more are subject to inspection by an approved inspection company: SGS, COTECNA, Bureauveritas. Survey and certification occur prior to consignment in the country of origin and survey costs are paid by the Peruvian authorities.
A verification report will be issued which covers the following prescribed details:
- quality and type
- volume
- agreed price
- tariff classification
Exemptions from the inspection requirements include:
- consignments valued at less than US$5000 FOB (Incoterms 1990)
- goods for display in exhibitions
- personal belongings
Any consignment of goods requiring inspection that does not have the appropriate verification report issued by SGS (Australia) will not be permitted customs clearance.
Public health requirements
Imports of all farm and fisheries products in all their forms and types, eg. plants, seeds, cuttings, fresh fruits, vegetables and fish as well as preserved fruits, vegetables and fish and live farm animals, require import permits, as issued by the Peruvian Ministry of Agriculture.
Livestock, animal products, plants and plant materials are also subject to health controls (see 'Special certificates' above).
Toiletries, cosmetics and perfume preparations are subject to prior analysis, approval and registration by the Ministry of Public Health.
All types of processed milk are subject to analysis in Peru before they can be cleared by customs.
Alcoholic beverages, colouring materials and essences, pharmaceuticals, medical and veterinary products, require prior analysis of samples and approval and registration by the Ministry of Health and Welfare.
All shipping documentation should show the product's registration number.
Insurance
It is no longer necessary to arrange insurance with a Peruvian insurance company. Exporters may now make the necessary insurance arrangements with the insurance company of their choosing.
Weights and measures
The metric system.