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9. Trade and customs: Peru

Argentina. For full detail on Argentina, go to The Argentine Thread.

Trade and customs in Peru: clearance through SUNAT under the Ley General de Aduanas (Decreto Legislativo Nº 1053), the customs agent and advance declaration rules, the 0, 6 and 11 percent tariff, IGV plus IPM and the IGV perception collected at the border, tax free exports with refundable input IGV, simplified drawback, and the trade agreements that set preferential duties, each tied to the official text. For the Argentine side of trade under the Peru and Mercosur agreement see The Argentine Thread guide.

Investor view. With most tariff lines at zero, no export taxes and refunds of input tax and duties for exporters, Peru is built for companies that import inputs and sell to the world, and its open trade policy is one of the strongest supports for growth in the region.

Importing and exporting in Peru: customs clearance, border taxes, export refunds and trade agreementsPeru is one of the most open economies in the region. About 70 percent of its roughly 8,000 tariff lines are duty free, and the rest pay 6 or 11 percent on the customs value. SUNAT runs customs under

Related: Peru country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide