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Temporary admission, inward processing and other suspensive customs regimes in Peru

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Last verified: 2026-10-28 · Status: Stable

Peru lets a business bring goods in without paying duty and import IGV if they will leave again. Temporary admission covers equipment used for up to 18 months and re-exported unchanged, and inward processing covers inputs turned into exports within 24 months, both against a guarantee for the suspended taxes. Customs warehousing defers taxes for up to 12 months, goods sent abroad for repair or processing come back with tax only on the added value, and exporters can replace duty paid inputs duty free through the reposición regime.

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

Temporary admission for re-export in the same state, maximum term	18 monthsDL 1053 art. 56 (Ley 32392), as of 2026-10-28 · in force
Temporary admission for inward processing, maximum term	24 monthsDL 1053 art. 70, as of 2026-10-28 · in force
Customs warehouse (depósito aduanero), maximum term	12 monthsDL 1053 art. 89, as of 2026-10-28 · in force
Temporary export for re-import in the same state, term	12 monthsDL 1053 art. 65, as of 2026-10-28 · in force
Re-import in the same state of goods exported definitively, term	12 monthsDL 1053 art. 52, as of 2026-10-28 · in force
Reposición con franquicia: export within this period from release of the import	12 monthsDL 1053 art. 86, as of 2026-10-28 · in force

The rule

1. Temporary admission for re-export in the same state lets identifiable goods enter with duties, import taxes and surcharges suspended, provided they are used for a specific purpose in a specific place and re-exported within the authorised term without modification other than normal wear. Only goods on the list approved by ministerial resolution of the Ministry of Economy and Finance qualify. The regime is authorised automatically when the declaration and a guarantee satisfactory to SUNAT are filed, for the term requested and up to a maximum of 18 months from release. Shorter terms are extended automatically by renewing the guarantee before expiry, without exceeding the maximum. Packaging for export products can get up to 6 more months, and aircraft, their parts, engines and training material get five years without a guarantee.
Cost to do it: No SUNAT fee. The cost is the guarantee: it must cover the suspended duty, IGV, IPM and surcharges plus compensatory interest at the daily average TAMEX rate projected to the end of the regime. Bank or insurer fees for the guarantee are agreed privately.
Example: A mining contractor brings in a drill rig with a customs value of S/ 1,726,000 in a 6 percent line for a 12 month contract. The suspended taxes are S/ 103,560 of duty and S/ 329,320.80 of IGV and IPM (18 percent of value plus duty), S/ 432,880.80 in total, which the guarantee must cover together with TAMEX interest. / On a US$500,000 rig, US$125,400 of duty, IGV and IPM is guaranteed rather than paid, as long as the rig leaves Peru within the term.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008); art. 56 and 57 as amended by Ley Nº 32392 (27 June 2025); goods list in Resolución Ministerial Nº 287-98-EF/10 (31 December 1998), LGA art. 53, 55, 56 and 57, 2025-06-27 official text · verified 2026-10-28

2. Temporary admission for re-export in the same state ends with re-export in one or more shipments within the term, with payment of the suspended duties and taxes plus compensatory interest at the daily average TAMEX from the numbering of the declaration to payment (which nationalises the goods), or with destruction for force majeure or accepted by customs. If none of these happens by the deadline, SUNAT automatically treats the goods as nationalised, closes the regime and enforces the guarantee. Restricted goods without a permanent entry authorisation are reported to the competent sector for confiscation. Accessories, parts and spare parts imported separately can join the regime if they arrive within the authorised term. Goods entering under the Convention on Temporary Admission (Convenio relativo a la Importación Temporal) follow that convention, with the guaranteeing association jointly liable with the importer.
Cost to do it: Ending the regime by paying instead of re-exporting costs the full suspended duty and taxes plus TAMEX interest for the whole period since the declaration was numbered.
Example: If the S/ 1,726,000 rig stays in Peru after the 12 month term, SUNAT enforces the guarantee for the S/ 432,880.80 of taxes plus interest without further notice. / About US$125,400 plus interest becomes payable at once on a US$500,000 rig that misses its re-export date.Decreto Legislativo Nº 1053, Ley General de Aduanas; art. 59-A added by Decreto Legislativo Nº 1433 (16 September 2018), LGA art. 55, 59 and 59-A, 2018-09-16 official text · verified 2026-10-28

3. Temporary admission for inward processing (perfeccionamiento activo) lets foreign raw materials, inputs, intermediate products, parts and components, as well as consumables such as catalysts that are used up in production, enter with duties and import taxes suspended, so that they can be exported within a set term after transformation, manufacture, assembly or repair as compensating products. Fuels and lubricants used only to generate heat or energy, and spare parts not physically incorporated, are excluded. The regime covers producers of intermediate goods that supply exporters locally and maquila operations. It is authorised automatically with the declaration and a guarantee, for up to 24 months from release, extendable within that limit by renewing the guarantee. It ends with export of the compensating products (directly or through third parties, including entry into a free zone or a ZED), re-export of the inputs or valuable waste, payment of the taxes with TAMEX interest (no interest on valuable waste, and taxes capped at those on the inputs), or destruction; otherwise SUNAT nationalises the goods and enforces the guarantee.
Cost to do it: No SUNAT fee. A guarantee covering the suspended taxes plus projected TAMEX interest is required, unless the importer qualifies for the guarantee facilities given to Authorized Economic Operators.
Example: A textile exporter imports S/ 345,200 of yarn (customs value) under inward processing and exports the finished garments within 24 months. It pays no duty, IGV or IPM on the yarn, so it never needs to recover them later. / On US$100,000 of yarn in a 6 percent line, US$25,080 of duty, IGV and IPM is suspended and then extinguished by the export.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008), LGA art. 68 to 74, 2008-06-27 official text · verified 2026-10-28

4. Customs warehousing (depósito aduanero) lets goods arriving in Peru be stored in an authorised customs warehouse under customs control for up to 12 months from the numbering of the declaration, without paying duties and import taxes, provided they have not been declared to another regime or fallen into abandonment. Shorter terms are extended automatically on request within the 12 months. The goods can then be declared, in whole or in part, for import for consumption, re-shipment, temporary admission for re-export or inward processing.
Cost to do it: Taxes are paid only when goods are withdrawn for consumption. Warehouse storage fees are charged by the private warehouse operator and are not set by law.
Example: A distributor stores a S/ 690,400 shipment of spare parts in a customs warehouse and nationalises S/ 69,040 a month as orders come in, paying duty and IGV only on each withdrawal. / Duty and IGV on a US$200,000 stock are paid in slices of about US$20,000 of goods instead of up front.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008), LGA art. 88, 89 and 90, 2008-06-27 official text · verified 2026-10-28

5. Temporary export for re-import in the same state lets national or nationalised goods leave Peru and come back within 12 months from the end of shipment without modification, other than normal wear. Customs can extend the term in justified cases. Goods whose export is restricted or prohibited cannot use the regime unless they go to artistic, cultural, sporting or similar events with sector authorisation. Temporary export for outward processing (perfeccionamiento pasivo) lets goods leave for transformation, manufacture or repair abroad and return as compensating products within 12 months from the end of shipment, also extendable in justified cases. Separately, goods exported definitively can be re-imported in the same state within 12 months from the end of shipment without duties or taxes, provided they were not transformed or repaired abroad, but any export benefits obtained are lost.
Cost to do it: No SUNAT fee for the regime itself. On return from outward processing, duties and taxes are charged only on the value added abroad (or the higher value of a replacement) plus freight and insurance out and back (LGA art. 80). A free warranty repair or replacement is taxed only on that freight and insurance (LGA art. 81).
Example: A Lima manufacturer ships a S/ 172,600 mould to a supplier abroad for repair and re-imports it within 12 months under outward processing instead of paying import taxes on its full value. / If the repair of a US$50,000 mould costs US$8,000 and freight and insurance US$2,000, duty and IGV are charged on US$10,000, not US$50,000.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008), LGA art. 51, 52, 64, 65, 76, 77, 80 and 81, 2008-06-27 official text · verified 2026-10-28

6. Reposición de mercancías con franquicia arancelaria lets producer importers and producer exporters that imported inputs on their own account later import equivalent goods free of duties and import taxes, once the duty paid inputs have been used in goods exported definitively. The export declaration must be filed within one year of release of the import declaration supporting the inputs to be replaced, and the duty free import must take place within one year of the issue of the replacement certificate, with partial shipments allowed. Goods imported under the regime are freely available and can earn a new benefit if exported. It is an alternative to drawback, which refunds duties paid on imported inputs contained in exports or consumed in producing them.
Cost to do it: No SUNAT fee. The benefit is the duty and import taxes not paid on the replacement inputs.
Example: A food exporter that paid duty on S/ 345,200 of imported packaging used in exported products can import the same quantity of packaging duty free within a year of the replacement certificate. / On US$100,000 of replacement inputs in an 11 percent line, US$11,000 of duty is not paid.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008), LGA art. 82, 84, 85, 86 and 87, 2008-06-27 official text · verified 2026-10-28

7. Special regimes outside the general rules include border trade for local consumption under international agreements, postal shipments under the Universal Postal Convention, express courier shipments under their own regulation, tourist vehicles under the carnet de passage convention, duty free shops at international ports and airports, ship and aircraft stores, cargo handling equipment and containers, aeronautical repair material kept under customs control, samples for international fairs, and passengers' baggage and household goods.
Cost to do it: Each special regime has its own conditions; courier and postal shipments follow their own regulations rather than the general import procedure.
Example: Display samples brought for an international trade fair in Lima enter under the fair rules, and the fair venue counts as a primary customs zone for control purposes. / Plan the regime before shipping: a US$30,000 fair stand that arrives as an ordinary import pays full duty and 18 percent IGV and IPM.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008), LGA art. 98 a) to k), 2008-06-27 official text · verified 2026-10-28

Regime	What it does	Maximum term	Guarantee	LGA articles
Temporary admission for re-export in the same state	Equipment and other listed goods enter with taxes suspended and leave unchanged	18 months from release (aircraft 5 years)	Yes, taxes plus TAMEX interest (aircraft exempt)	53 to 59-A
Temporary admission for inward processing	Inputs enter with taxes suspended and leave in exported products	24 months from release	Yes, taxes plus TAMEX interest	68 to 75
Customs warehouse	Storage under customs control before choosing a regime	12 months from numbering	Not set in the LGA articles cited	88 to 90
Temporary export for re-import in the same state	Goods leave and come back unchanged	12 months from end of shipment, extendable	Not set in the LGA articles cited	64 to 67
Temporary export for outward processing	Goods leave for repair or processing and return	12 months from end of shipment, extendable	Not set in the LGA articles cited	76 to 81
Re-import in the same state	Exported goods come back tax free; export benefits are lost	12 months from end of shipment	No	51 and 52
Reposición con franquicia	Duty free replacement of inputs used in exports	Export within 1 year of import release; import within 1 year of certificate	No	84 to 87
Drawback	Refund of duties on inputs in exported goods	See the importing and exporting page	No	82 and 83

Suspensive and refund regimes under the Ley General de Aduanas (DL 1053), as consolidated by SUNAT on 28 October 2026.

Worked example

A Canadian drilling contractor wins a 12 month contract at a Peruvian mine and brings a US$500,000 rig (S/ 1,726,000) through temporary admission for re-export in the same state. Instead of paying US$125,400 (S/ 432,880.80) of duty, IGV and IPM, it posts a guarantee for that amount plus projected TAMEX interest. If the contract runs long, it renews the guarantee before the deadline to extend up to 18 months. If it sells the rig locally, it ends the regime by paying the taxes with interest from the original declaration date.
A garment maker imports US$100,000 of yarn under inward processing, exports the garments within 24 months and closes the regime with the export declarations. It never pays the US$25,080 of duty, IGV and IPM on the yarn, which is cheaper in cash terms than paying and then asking for drawback or an export IGV refund.

Step by step

1. Decide the regime before the goods ship: re-export unchanged (temporary admission), transform and export (inward processing), store and decide later (customs warehouse), or send abroad and bring back (temporary export).
2. Check that the goods are on the Ministry of Economy and Finance list for temporary admission (RM 287-98-EF/10 and amendments) and whether they are restricted and need a sector permit.
3. Arrange a guarantee with a bank or insurer for the suspended duty, IGV, IPM and projected TAMEX interest, and calendar its expiry.
4. File the declaration through the customs agent; the regime is authorised automatically with the declaration and guarantee.
5. Track every unit: re-export, export of compensating products, or payment must happen before the deadline, or SUNAT will nationalise the goods and enforce the guarantee.
6. Renew the guarantee before the term ends if more time is needed, within the 18 or 24 month maximum.
7. Keep the declarations and the input to output records for at least the four year customs assessment period.

Common traps

The deadline is enforced automatically. If the goods are not re-exported or the regime is not closed on time, SUNAT treats them as nationalised and enforces the guarantee, with no extra notice (LGA art. 59 and 73).
Paying to close the regime is not cheap: TAMEX compensatory interest runs from the date the original declaration was numbered, not from the end of the term.
Inward processing does not cover fuels or lubricants used for energy, or spare parts that are not physically incorporated into the export product (LGA art. 69).
Re-importing goods that were exported definitively cancels the export benefits obtained, such as drawback, so those amounts must be returned (LGA art. 51).
Only goods on the ministerial list qualify for temporary admission for re-export in the same state, so check the list before quoting the regime to a client.
Restricted goods still in Peru at the end of a temporary admission without a permanent entry authorisation are reported to the sector authority for confiscation (LGA art. 59).

Sources

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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