Countries › Peru › Guide › 9. Trade and customs › Trade remedies in Peru: antidumping and countervailing duties at INDECOPI and how SUNAT collects them

Trade remedies in Peru: antidumping and countervailing duties at INDECOPI and how SUNAT collects them

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

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

Peruvian producers can ask INDECOPI's Commission on Dumping, Subsidies and Non Tariff Trade Barriers (CDB) to impose antidumping or countervailing duties on imports that are dumped or subsidised and cause material injury. Requests need support from producers making more than half of the output of those taking a position, and at least 25 percent of total domestic output. Duties last up to five years unless a sunset review is opened, and reviews must be requested at least eight months before expiry. SUNAT collects the duties at the border, they can be secured by customs guarantees, and they count toward the thresholds for customs crimes.

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

Maximum duration of antidumping or countervailing duties without a sunset review	5 yearsDS 006-2003-PCM art. 48, as of 2026-10-28 · in force
Sunset review request must be filed at least this long before expiry	8 monthsDS 006-2003-PCM art. 60.2, as of 2026-10-28 · in force
Minimum share of total domestic output held by supporting producers	25 %INDECOPI TUPA CDB.4, as of 2026-10-28 · in force
INDECOPI filing fee on request (share of UIT); 43.636% more if opened	29.09 % of UITINDECOPI TUPA CDB.4, as of 2026-10-28 · in force
Investigating authority	INDECOPI Comisión de Dumping, Subsidios y Eliminación de Barreras Comerciales No Arancelarias (CDB) textDS 006-2003-PCM, as of 2026-10-28 · in force

The rule

1. Peru applies the WTO Antidumping Agreement and the Agreement on Subsidies and Countervailing Measures, incorporated by Resolución Legislativa Nº 26407 and in force since 1 January 1995, through the regulation approved by Decreto Supremo Nº 006-2003-PCM (11 January 2003), amended by Decreto Supremo Nº 004-2009-PCM (20 January 2009) and Decreto Supremo Nº 136-2020-PCM. INDECOPI's Commission on Dumping, Subsidies and Elimination of Non Tariff Trade Barriers investigates whether imports at dumped or subsidised prices cause material injury to a domestic industry and, if so, imposes antidumping or countervailing duties.
Cost to do it: See the INDECOPI fee rule below.
Example: A Peruvian textile producer facing low priced imports files with the CDB, which can impose duties after an investigation. / Duties are set per case, as a specific amount or a percentage, by CDB resolution.Resolución Legislativa Nº 26407; Decreto Supremo Nº 006-2003-PCM (published 11 January 2003), as amended by Decreto Supremo Nº 004-2009-PCM (published 20 January 2009) and Decreto Supremo Nº 136-2020-PCM, Reglamento Antidumping (DS 006-2003-PCM), general framework; INDECOPI TUPA procedure CDB.4, 2009-01-20 official text · verified 2026-10-28

2. For complaints against imports from WTO members, the request must be supported by domestic producers whose combined output is more than 50 percent of the output of the part of the industry expressing support or opposition, and no investigation starts if the supporting producers make less than 25 percent of total domestic output of the like product. The request must include evidence of dumping or subsidy, import volumes, price effects and injury indicators such as output, sales, inventories and capacity use. Confidential information must be requested as confidential in the same filing, with a non confidential summary and a justification.
Cost to do it: Preparing the injury and pricing evidence is the main cost, usually with economic and legal advisers.
Example: Three producers making 30 percent of national output file; if producers making 20 percent oppose and the rest stay silent, the supporters have 60 percent of those taking a position and more than 25 percent of total output, so the standing test is met. / Standing depends on output shares, not on the value of imports.INDECOPI TUPA procedure CDB.4, Procedimiento para evitar y corregir las distorsiones de la competencia en el mercado generadas por el dumping o las subvenciones; Decreto Supremo Nº 006-2003-PCM art. 38, CDB.4 requirements 1 to 3 and notes (*) and (***), 2009-01-20 official text · verified 2026-10-28

3. INDECOPI charges a filing fee for a request to open a dumping or subsidy investigation or a review of definitive duties: 29.090 percent of the UIT when the request is filed and a further 43.636 percent of the UIT, paid only if the Commission opens the investigation or review, at the UIT in force on the date of that second payment.
Cost to do it: With the 2026 UIT of S/ 5,500: S/ 1,599.95 on filing and S/ 2,399.98 if opened, about S/ 4,000 in total.
Example: A producer filing in 2026 pays S/ 1,599.95 with the request and S/ 2,399.98 once the CDB opens the case. / About US$463.48 on filing and US$695.24 if opened.INDECOPI TUPA procedure CDB.4, fee note (****), CDB.4, Derecho de tramitación, 2009-01-20 official text · verified 2026-10-28

4. An antidumping or countervailing duty stays in force while the causes of the injury or threat persist, for no more than five years, unless an expiry (sunset) review is opened. A sunset review can start before the duty expires or before the end of the term set in the last review, on a written request by or for the domestic industry filed at least eight months before expiry, explaining why dumping or subsidy and injury would likely continue or recur. While the review runs, the duties keep applying. Interested parties have six months after publication of the opening resolution in El Peruano to submit evidence and arguments, extendable by three months.
Cost to do it: The same CDB.4 fee applies to requests for review of definitive duties.
Example: Duties on Pakistani polyester and cotton fabric first imposed in 2004 were extended in 2010, 2016 and 2020, and a new sunset review opened in October 2024 at the request of a Peruvian producer. / Duties can last well beyond five years if each review finds dumping and injury likely to recur.Decreto Supremo Nº 006-2003-PCM, as amended by Decreto Supremo Nº 004-2009-PCM and Decreto Supremo Nº 136-2020-PCM, as quoted in Resolución Nº 078-2024/CDB-INDECOPI (4 October 2024), Reglamento Antidumping art. 28, 48 and 60.1 to 60.2, 2024-10-04 official text · verified 2026-10-28

5. SUNAT collects antidumping and countervailing duties, provisional or definitive, at import together with the customs debt. Global or specific customs guarantees posted before the declaration is numbered can secure them, and SUNAT can enforce the guarantee immediately once they are payable. When a guarantee is enforced, payments are applied in order to interest, duties and import taxes, fines, IGV perception, the customs dispatch fee and then antidumping and countervailing duties. The base of the IGV perception on imports includes any antidumping or countervailing duties.
Cost to do it: The duty itself, plus a higher perception base. Both are paid before release unless guaranteed.
Example: On S/ 345,200 of goods subject to a 20 percent antidumping duty set by the CDB, the importer pays S/ 69,040 of antidumping duty on top of the normal duty and taxes. / A US$20,000 duty on a US$100,000 shipment at an illustrative 20 percent rate.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008), art. 153 and 160; Ley Nº 29173, régimen de percepciones del IGV, LGA art. 153 num. 6 and art. 160, 2008-06-27 official text · verified 2026-10-28

6. Not paying antidumping or countervailing duties through false or incomplete information, for example on the origin of the goods, is customs fraud when the amount exceeds 1 UIT, and the case is aggravated, with 8 to 12 years in prison, when unpaid taxes, antidumping or countervailing duties exceed 5 UIT.
Cost to do it: In 2026, 1 UIT is S/ 5,500 and 5 UIT is S/ 27,500.
Example: Routing Chinese goods through a third country and declaring a false origin to avoid S/ 30,000 of antidumping duty exceeds 5 UIT and is aggravated customs fraud. / Avoiding about US$8,700 of antidumping duty by false origin crosses the aggravated threshold.Ley Nº 28008, Ley de los Delitos Aduaneros (published 19 June 2003); art. 4 as amended by Decreto Legislativo Nº 1542 (26 March 2022); art. 10 f), Ley 28008 art. 4 a) and 10 f), 2022-03-26 official text · verified 2026-10-28

Item	Rule	Amount or term	Source
Standing	Supporters over 50% of producers taking a position and at least 25% of total output	Output shares	INDECOPI TUPA CDB.4
Filing fee	29.090% of UIT on filing	S/ 1,599.95 (US$463.48)	INDECOPI TUPA CDB.4
Fee if opened	43.636% of UIT	S/ 2,399.98 (US$695.24)	INDECOPI TUPA CDB.4
Evidence period in reviews	6 months after publication, extendable by 3	Up to 9 months	DS 006-2003-PCM art. 28
Duty duration	Up to 5 years unless a sunset review opens	5 years	DS 006-2003-PCM art. 48
Sunset request deadline	At least 8 months before expiry	8 months	DS 006-2003-PCM art. 60.2

Key numbers in a Peruvian antidumping case, 2026 (UIT S/ 5,500; USD at S/ 3.452 per US dollar).

Worked example

A Peruvian steel products maker whose output is 40 percent of the national total, backed by another producer with 15 percent, files a dumping complaint with the CDB in 2026. It pays S/ 1,599.95 with the filing and S/ 2,399.98 if the CDB opens the investigation, about US$1,159 in total. If duties are imposed, they last up to five years, and the company must ask for a sunset review at least eight months before they expire to keep them.
An importer of goods subject to a definitive antidumping duty posts a global customs guarantee that covers the duty, the normal import taxes and the perception, so containers are released without paying cash first.

Step by step

1. Importers: check whether the product and origin are subject to antidumping or countervailing duties before quoting landed cost.
2. Keep solid origin evidence; wrong origin declarations on goods subject to duties are a common enforcement target.
3. Domestic producers: gather output, sales, price and capacity data, and confirm standing (over 50 percent of those taking a position and at least 25 percent of total output).
4. File the request with INDECOPI with the questionnaire, paying 29.090 percent of a UIT, and the balance if the case opens.
5. Follow the case in El Peruano and submit evidence within the 6 month (extendable) period.
6. Calendar the expiry of any duty and file a sunset review request at least 8 months before it.

Common traps

Antidumping duties raise the IGV perception base and are part of what a customs guarantee must cover.
Duties do not lapse automatically at five years if a sunset review has been opened; they keep applying during the review.
A late sunset request (less than 8 months before expiry) lets the duty lapse.
Avoiding duties by misdeclaring origin is customs fraud above 1 UIT and aggravated above 5 UIT (Ley 28008 art. 4 and 10 f).
Confidential treatment must be requested in the same filing that contains the information, with a non confidential summary (DS 006-2003-PCM art. 38).

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

← Customs penalties, smuggling and advance rulings in Peru: what a wrong declaration costs and when it becomes a crimeCapital markets, banking and credit in Peru: who needs an SBS licence, bank capital and solvency, foreign bank branches, interest rate caps, public offers and takeover bids, movable collateral and the taxes on finance →

Get rule changes weekly

Free. One email a week from The LatAm Thread.

One more step after you press the button: we take you to Substack, where your email is already filled in. Confirm there to start. No spam, unsubscribe anytime, we never share your address. By subscribing you agree to the privacy policy.