In Peru when we talk about exportation we mean the Customs regime of OUTRIGHT EXPORTATION, which enables the exit of national or nationalized goods from the Customs territory for an outright consumption or use abroad. In order to do this, the transference of goods must be made to a client living abroad.
To be an exporter in Peru, you must have a Unique Taxpayer Registry (RUC). Nevertheless an individual may exceptionally hold exporting operations without having a RUC only under the following conditions:
- When occasionally exporting goods whose FOB value per operation does not exceed one thousand U.S. Dollars (US$ 1,000) and provided that three (3) export operations per year at the most are hold; or
- When, in one single time, exporting goods whose FOB value per operation exceeds one thousand U.S. Dollars (US$ 1,000) and which at the same time cannot exceed three thousand U.S. Dollars (US$ 3,000).
Click here for more information on the Unique Taxpayer Registry (in Spanish).
An outright exportation is not subject to any taxes.
The procedure to be followed will depend on the value of the products you wish to export. Hence if the goods’ FOB value to be exported does not exceed two thousand U.S. Dollars (US$ 2,000), a Simplified Export Declaration shall be used. Click here for more information on Simplified Exportation (in Spanish).
If the goods’ FOB value exceeds such amount, a Customs agent should start clearance proceedings as your representative by presenting a Unique Customs Declaration form and any other relevant documentation as established by law.
Click here for more information on this procedure (in Spanish).
On the other hand, exportation is related to four benefits such as Drawback, Replenishment of Goods with Customs Exemption, Temporary Admission for Inward Processing and Balance in Favor of the Exporter:
Click here for more information on these benefits:
- Procedure for Customs Duties Repayment - Drawback (INTA.PG.07 in Spanish).
- Procedure for Replenishment of Goods with Customs Exemption (INTA.PG.10 in Spanish).
- Procedure for Temporary Admission for Inward Processing (INTA.PG.06 in Spanish).
- Balance in Favor of the Exporter (in Spanish).
It is also important to note that Peru has rulings that prohibit exportation of some products. Click here for information on Tariff Classification and the list of prohibited and restricted goods. To learn the requirements for the exit of restricted goods from the country, click here for the corresponding tariff subheading (in Spanish).
If you need any additional information on Customs matters, you can contact us here indicating your name and an e-mail.
In the Library of the Institute for Tax and Customs Administration (IATA), you can consult on these and other matters from 8:30 to 12:00 and from 14:00 to 16:00 at Av. Gamarra 680 Chucuito, Callao, Peru or by telephone +51 1 219 5150 to the extensions 20044 and 20023 (exportation, baggage and household goods, special and exit regimes); 20154, 20027 and 20156 (tariff classification); 20153 and 20155 (restricted and prohibited goods); 20063 (agreements and conventions); 20183 (FTA negotiated headings).