Countries › Peru › Guide › 9. Trade and customs › Free zones and special economic zones in Peru: ZOFRATACNA, the ZED of Ilo, Matarani and Paita, and the new private ZEEP
Free zones and special economic zones in Peru: ZOFRATACNA, the ZED of Ilo, Matarani and Paita, and the new private ZEEP
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Last verified: 2026-10-28 · Status: Changing
Peru has three kinds of special zones. ZOFRATACNA in Tacna is a free zone treated as outside customs territory, where authorised users are exempt from income tax, IGV, ISC, IPM and almost every other tax. The special development zones (ZED, formerly CETICOS) of Ilo, Matarani and Paita let goods sit without duties and keep their benefits until 31 December 2042. A 2025 law, Ley 32449, created privately operated special economic zones (ZEEP), each set up by its own law, with regulations approved in 2026.
USD figures are converted at S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. Amounts set by law in US dollars are quoted as written, and amounts set in UIT use the 2026 UIT of S/ 5,500 (Decreto Supremo Nº 301-2025-EF, as cited in SUNAT Resolución de Superintendencia Nº 000016-2026). Conversions are for orientation only.
Key facts
| ZED of Ilo, Matarani and Paita: benefits, exemptions and permanence of goods until | 2042-12-31 dateLey 30446 art. 3, as of 2026-10-28 · in force |
|---|---|
| ZOFRATACNA users: taxes exempted for qualifying activities | Income tax, IGV, ISC, IPM and all other taxes except EsSalud contributions and service fees textLey 27688 art. 7, as of 2026-10-28 · in force |
| ZOFRATACNA sales that can use simplified import clearance, per invoice | 2000 USDLey 27688 art. 25 (Ley 30976), as of 2026-10-28 · in force |
| Private special economic zones (ZEEP) law | Ley 32449, published 26 September 2025; regulation DS 005-2026-MINCETUR textLey 32449, as of 2026-10-28 · in force |
| Smuggling becomes a crime above this value of goods | 4 UITLey 28008 art. 1 (DL 1542), as of 2026-10-28 · in force |
The rule
1. ZOFRATACNA is a clearly bounded part of Peruvian territory where goods entering are treated as if they were outside the customs territory for import duties and taxes (presumption of customs extraterritoriality), with its own tax regime. The extraterritoriality does not extend to non customs taxes, which follow the general rules except where the law provides otherwise. Goods leaving the free zone for the rest of Peru can use any regime under the Ley General de Aduanas, and goods stored in the zone and sold for up to US$2,000 FOB can be imported through simplified clearance, even if they entered at a higher value, when the user's invoice covers a single commercial transaction.
Cost to do it: Users pay the zone operator for the use of space under a contract; those charges are commercial and not set by law. Nationalising goods pays the normal duties and import taxes.
Example: A Tacna distributor stores imported electronics in ZOFRATACNA duty free and sells a S/ 6,904 lot to a buyer elsewhere in Peru, who clears it through simplified clearance. / Sales of up to US$2,000 FOB per invoice out of the free zone can use simplified clearance.Ley Nº 27688, Ley de Zona Franca y Zona Comercial de Tacna (published 28 March 2002); art. 25 as amended by Ley Nº 30976 (published 3 July 2019), Ley 27688 art. 2, 14 and 25, 2019-07-03 official text · verified 2026-10-28
Cost to do it: Users pay the zone operator for the use of space under a contract; those charges are commercial and not set by law. Nationalising goods pays the normal duties and import taxes.
Example: A Tacna distributor stores imported electronics in ZOFRATACNA duty free and sells a S/ 6,904 lot to a buyer elsewhere in Peru, who clears it through simplified clearance. / Sales of up to US$2,000 FOB per invoice out of the free zone can use simplified clearance.Ley Nº 27688, Ley de Zona Franca y Zona Comercial de Tacna (published 28 March 2002); art. 25 as amended by Ley Nº 30976 (published 3 July 2019), Ley 27688 art. 2, 14 and 25, 2019-07-03 official text · verified 2026-10-28
2. Users that carry out the activities listed in Ley 27688 art. 7 in ZOFRATACNA are exempt from income tax, IGV, ISC, IPM and every other central, regional and municipal tax, existing or future, including those that require an express exemption. EsSalud contributions and fees for services (tasas) are not exempt. Transactions between users within the zone are exempt from IGV and IPM when they relate to the activities the zone administration authorised. The qualifying activities are industrial, agro industrial, maquila, assembly and services, including storage, distribution, packing, labelling, sorting and display of goods, and repair and maintenance of mining machinery, according to the list approved by the Ministry of Production with the Ministry of Economy and Finance. A user is any person, Peruvian or foreign, that signs a paid contract with the operator for space or use.
Cost to do it: Exempt users still pay EsSalud contributions on payroll and service fees.
Example: A ZOFRATACNA user that assembles equipment and earns S/ 3,452,000 of qualifying profit pays no income tax on it, whereas a company in Lima under the general regime would not have that exemption. / On US$1,000,000 of qualifying profit, the exemption removes the corporate income tax entirely (see the corporate income tax page for the general rate).Ley Nº 27688, Ley de Zona Franca y Zona Comercial de Tacna (published 28 March 2002), as amended; TUO del Reglamento, Decreto Supremo Nº 002-2006-MINCETUR (11 February 2006); SUNAT Informe Nº 000003-2026-SUNAT/7T0000 (15 January 2026), Ley 27688 art. 7 and 40; Reglamento art. 1 e) and 7, 2026-01-15 official text · verified 2026-10-28
Cost to do it: Exempt users still pay EsSalud contributions on payroll and service fees.
Example: A ZOFRATACNA user that assembles equipment and earns S/ 3,452,000 of qualifying profit pays no income tax on it, whereas a company in Lima under the general regime would not have that exemption. / On US$1,000,000 of qualifying profit, the exemption removes the corporate income tax entirely (see the corporate income tax page for the general rate).Ley Nº 27688, Ley de Zona Franca y Zona Comercial de Tacna (published 28 March 2002), as amended; TUO del Reglamento, Decreto Supremo Nº 002-2006-MINCETUR (11 February 2006); SUNAT Informe Nº 000003-2026-SUNAT/7T0000 (15 January 2026), Ley 27688 art. 7 and 40; Reglamento art. 1 e) and 7, 2026-01-15 official text · verified 2026-10-28
3. Since Ley 30446 took effect, the former CETICOS are called special development zones (ZED). The law extended to 31 December 2042 the term of the benefits, exemptions and the permanence of goods in the ZED of Ilo, Matarani and Paita. ZED are points of arrival and primary customs zones, and goods entering them for authorised activities do not pay duties and import taxes while they stay there, but must be nationalised, paying duty, IGV, ISC, IPM and other import taxes, before entering the rest of Peru. Any goods can enter except prohibited goods, firearms, ammunition and explosives for civilian use, and goods contrary to health, environment and public safety. A ZED can set up extension zones, delimited by supreme decree, and may use up to 30 percent of its assigned land for companies doing other activities, which get no ZED tax benefits.
Cost to do it: No duties or import taxes while goods stay in the ZED; normal duties and taxes on nationalisation. Space and service charges are set by contract with the ZED.
Example: A company holding S/ 1,726,000 of imported machinery parts in the Matarani ZED for reconditioning and re-export pays no duty or IGV unless it brings them into the rest of Peru. / About US$125,400 of duty, IGV and IPM on US$500,000 of 6 percent goods is avoided if the goods are re-exported from the ZED.Ley Nº 30446, Ley que establece el marco legal complementario para las zonas especiales de desarrollo, la Zona Franca y la Zona Comercial de Tacna (El Peruano, 3 June 2016); TUO de CETICOS, Decreto Supremo Nº 112-97-EF, art. 4, as described in SUNAT Informe Nº 062-2020-SUNAT/340000, Ley 30446 art. 1, 3, 4, 5 and 6, 2016-06-03 official text · verified 2026-10-28
Cost to do it: No duties or import taxes while goods stay in the ZED; normal duties and taxes on nationalisation. Space and service charges are set by contract with the ZED.
Example: A company holding S/ 1,726,000 of imported machinery parts in the Matarani ZED for reconditioning and re-export pays no duty or IGV unless it brings them into the rest of Peru. / About US$125,400 of duty, IGV and IPM on US$500,000 of 6 percent goods is avoided if the goods are re-exported from the ZED.Ley Nº 30446, Ley que establece el marco legal complementario para las zonas especiales de desarrollo, la Zona Franca y la Zona Comercial de Tacna (El Peruano, 3 June 2016); TUO de CETICOS, Decreto Supremo Nº 112-97-EF, art. 4, as described in SUNAT Informe Nº 062-2020-SUNAT/340000, Ley 30446 art. 1, 3, 4, 5 and 6, 2016-06-03 official text · verified 2026-10-28
4. Goods may stay in a ZED until the deadline set by law. Before that deadline, and before the user's contract with the ZED ends, the user must nationalise, re-ship or export the goods. Otherwise they fall into legal abandonment and pass to SUNAT, unless the contract is renewed or the goods are transferred to another user with a valid contract. SUNAT's procedure states that goods from abroad entering for transformation, repair or reconditioning and later export, or for re-shipment without transformation, have no fixed permanence term within that legal deadline.
Cost to do it: Goods that fall into abandonment are lost to SUNAT; recovery follows the general LGA rules on abandoned goods.
Example: A user whose ZED contract ends in March must nationalise, re-ship or export its S/ 345,200 of stock, or transfer it to another user, before the contract expires. / US$100,000 of stock left behind after the contract ends falls into legal abandonment.Reglamento de las Zonas Especiales de Desarrollo, Decreto Supremo Nº 005-2019-MINCETUR (art. 24 in force since 3 August 2019); SUNAT Informe Nº 062-2020-SUNAT/340000, Reglamento ZED art. 24.1 and 24.2, 2019-08-03 official text · verified 2026-10-28
Cost to do it: Goods that fall into abandonment are lost to SUNAT; recovery follows the general LGA rules on abandoned goods.
Example: A user whose ZED contract ends in March must nationalise, re-ship or export its S/ 345,200 of stock, or transfer it to another user, before the contract expires. / US$100,000 of stock left behind after the contract ends falls into legal abandonment.Reglamento de las Zonas Especiales de Desarrollo, Decreto Supremo Nº 005-2019-MINCETUR (art. 24 in force since 3 August 2019); SUNAT Informe Nº 062-2020-SUNAT/340000, Reglamento ZED art. 24.1 and 24.2, 2019-08-03 official text · verified 2026-10-28
5. Ley 32449 created a special tax and customs treatment for privately operated special economic zones (ZEEP). It added the private ZEEP operator to the list of foreign trade operators in the Ley General de Aduanas: the person authorised by the competent public body to administer such a zone, which must meet the customs obligations in the ZEEP law, its regulation and customs rules. According to MINCETUR, each ZEEP is created by its own law on the Executive's proposal. The request to qualify a zone is filed together with the application to be its operator, MINCETUR evaluates it and sends a viability report and draft law to the Council of Ministers, and after the law is published the area is georeferenced by supreme decree and the operator is authorised by ministerial resolution. The regulation was approved by Decreto Supremo Nº 005-2026-MINCETUR.
Cost to do it: The application and operator authorisation are handled by MINCETUR under the regulation. No fee figure was verified from an official source.
Example: A developer wanting a ZEEP near the port of Chancay applies to MINCETUR both for the zone and to be its operator; nothing operates until a specific law creates the zone and a ministerial resolution authorises the operator. / Investors should budget for a legislative process, not just an administrative permit, before any tax benefit applies.Ley Nº 32449, Ley que crea el tratamiento especial tributario y aduanero para las Zonas Económicas Especiales Privadas (published 26 September 2025, in force 27 September 2025); Reglamento, Decreto Supremo Nº 005-2026-MINCETUR, Ley 32449 art. 8 and 8.4; LGA art. 19 l) added by Ley 32449; Reglamento art. 8, 2025-09-26 official text · verified 2026-10-28 · changed: Ley Nº 32449, published 26 September 2025 and in force 27 September 2025, created the ZEEP regime and the private ZEEP operator figure in the customs law; its regulation was approved by Decreto Supremo Nº 005-2026-MINCETUR. In a report signed in April and May 2026 on bills declaring specific ZEEP of national interest, MINCETUR stated that a ZEEP can only be created through the procedure in the law and its regulation, not by declaratory laws.
Cost to do it: The application and operator authorisation are handled by MINCETUR under the regulation. No fee figure was verified from an official source.
Example: A developer wanting a ZEEP near the port of Chancay applies to MINCETUR both for the zone and to be its operator; nothing operates until a specific law creates the zone and a ministerial resolution authorises the operator. / Investors should budget for a legislative process, not just an administrative permit, before any tax benefit applies.Ley Nº 32449, Ley que crea el tratamiento especial tributario y aduanero para las Zonas Económicas Especiales Privadas (published 26 September 2025, in force 27 September 2025); Reglamento, Decreto Supremo Nº 005-2026-MINCETUR, Ley 32449 art. 8 and 8.4; LGA art. 19 l) added by Ley 32449; Reglamento art. 8, 2025-09-26 official text · verified 2026-10-28 · changed: Ley Nº 32449, published 26 September 2025 and in force 27 September 2025, created the ZEEP regime and the private ZEEP operator figure in the customs law; its regulation was approved by Decreto Supremo Nº 005-2026-MINCETUR. In a report signed in April and May 2026 on bills declaring specific ZEEP of national interest, MINCETUR stated that a ZEEP can only be created through the procedure in the law and its regulation, not by declaratory laws.
6. Taking goods out of a free zone, a special customs zone or a special tax zone into the rest of Peru without customs authorisation, without first paying the differential taxes or without meeting other legal requirements is smuggling when the goods are worth more than 4 UIT, punishable by 5 to 8 years in prison and 365 to 730 day fines. Below that value it is an administrative customs infraction. Misusing goods that entered with suspended or exempted taxes for a purpose other than the one allowed is customs fraud when the tax or benefit involved exceeds 1 UIT.
Cost to do it: In 2026, 4 UIT is S/ 22,000 and 1 UIT is S/ 5,500.
Example: Moving S/ 30,000 of goods from ZOFRATACNA into Tacna city without customs authorisation exceeds the S/ 22,000 threshold and is a crime, not just a fine. / The criminal threshold is about US$6,373 of goods in 2026.Ley Nº 28008, Ley de los Delitos Aduaneros (published 19 June 2003); art. 1, 4 and 33 as amended by Decreto Legislativo Nº 1542, Ley 28008 art. 1 f), 4 b) vi and 33, 2003-06-19 official text · verified 2026-10-28
Cost to do it: In 2026, 4 UIT is S/ 22,000 and 1 UIT is S/ 5,500.
Example: Moving S/ 30,000 of goods from ZOFRATACNA into Tacna city without customs authorisation exceeds the S/ 22,000 threshold and is a crime, not just a fine. / The criminal threshold is about US$6,373 of goods in 2026.Ley Nº 28008, Ley de los Delitos Aduaneros (published 19 June 2003); art. 1, 4 and 33 as amended by Decreto Legislativo Nº 1542, Ley 28008 art. 1 f), 4 b) vi and 33, 2003-06-19 official text · verified 2026-10-28
| Zone | Legal basis | Customs treatment | Domestic taxes | Term |
|---|---|---|---|---|
| ZOFRATACNA (Tacna free zone) | Ley 27688 (2002), DS 002-2006-MINCETUR | Treated as outside customs territory | Users exempt from income tax, IGV, ISC, IPM and other taxes for qualifying activities, except EsSalud and fees | Not verified in this session |
| ZED Ilo, Matarani, Paita (former CETICOS) | DL 842 (Ilo and Matarani), TUO DS 112-97-EF, Ley 30446, DS 005-2019-MINCETUR | Primary customs zone; no duties while goods stay | Benefits and exemptions extended by Ley 30446 | 31 December 2042 |
| ZEEP (private special economic zones) | Ley 32449 (2025), DS 005-2026-MINCETUR | Special customs treatment; private operator is a foreign trade operator | Special tax treatment set in Ley 32449 | Each ZEEP created by its own law |
Peru's special zones compared, as verified on 28 October 2026. ZEEP tax rates are set in Ley 32449 and were not verified from an official text in this session, so they are not shown.
Worked example
- A logistics company imports US$500,000 (S/ 1,726,000) of mining spare parts into the Matarani ZED, reconditions them and re-exports half to Chile and Bolivia. It pays no Peruvian duty or IGV on the re-exported half. On the half sold to a Peruvian mine it nationalises the goods and pays duty, IGV and IPM as on any import, about US$62,700 in a 6 percent line.
- A manufacturer sets up in ZOFRATACNA under a contract with the operator to assemble products listed by the Ministry of Production. Its qualifying income is exempt from income tax, and its purchases from other users are exempt from IGV and IPM, but it still pays EsSalud on its payroll.
Step by step
- 1. Map the activity against the list for the zone: ZOFRATACNA activities are set by Ministry of Production resolution, and ZED activities by the ZED rules.
- 2. Sign the user contract with the zone operator or administration, which is what gives user status (Ley 27688 art. 40).
- 3. Register operations with SUNAT under the zone's customs procedure (DESPA-PG.23 for ZOFRATACNA, DESPA-PG.22 for ZED).
- 4. Keep inventory records by declaration, since goods must be nationalised, re-shipped or exported before the contract or legal term ends.
- 5. For a ZEEP project, prepare the zone qualification and operator applications together for MINCETUR and plan for the creation law, the georeferencing decree and the operator resolution.
Common traps
- ZOFRATACNA's extraterritoriality covers customs only. Income tax, IGV and other taxes are exempt only for users doing listed activities, and EsSalud is never exempt.
- Goods left in a ZED after the user contract ends fall into legal abandonment and pass to SUNAT, unless transferred to another user (Reglamento ZED art. 24.2).
- Companies on the up to 30 percent of ZED land set aside for other activities get no ZED tax benefits (Ley 30446 art. 6).
- Bringing zone goods into the rest of Peru without authorisation or without paying the differential taxes is smuggling above 4 UIT (S/ 22,000 in 2026), with 5 to 8 years in prison (Ley 28008 art. 1 f).
- A congressional bill declaring a ZEEP of national interest does not create one. MINCETUR has said the only route is the application procedure in Ley 32449 and its regulation, followed by a specific creation law.
Sources
- Ley Nº 30446 (El Peruano, 3 June 2016), Congress archive
- Ley Nº 27688, Ley de Zona Franca y Zona Comercial de Tacna (El Peruano, 28 March 2002), Congress archive
- SUNAT Informe Nº 000003-2026-SUNAT/7T0000 on ZOFRATACNA tax exemptions
- SUNAT Informe Nº 042-2020-SUNAT/340000 on ZOFRATACNA and Ley 30976
- SUNAT Informe Nº 062-2020-SUNAT/340000 on ZED goods permanence and DS 005-2019-MINCETUR
- SUNAT change control: Ley Nº 32449 adds the private ZEEP operator to LGA art. 19
- MINCETUR report on ZEEP bills citing Ley 32449 and DS 005-2026-MINCETUR (Congress bill file)
- Ley Nº 28008, Ley de los Delitos Aduaneros, consolidated text (SUNAT)
- SUNAT Resolución de Superintendencia Nº 000016-2026 citing the 2026 UIT of S/ 5,500 (DS 301-2025-EF)
- BCRP statistics API, series PD04640PD (SBS selling exchange rate)
Related pages
- trade/importing-and-exporting
- trade/temporary-and-special-customs-regimes
- trade/customs-penalties-and-smuggling
- taxes/tax-incentives
- taxes/corporate-income-tax
- investing/foreign-investment-regime
- /country/peru/
- /calendar/
- Live dashboard
Related: Peru country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide
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