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FREQUENTLY ASKED QUESTIONS (FAQs)

  • 1. When does the Law on Migration Incentives expire?
    The Law on Migration Incentives - Law N° 28182 is currently in force until 13.03.2013 according to Law N° 29508, which extends its validity.
  • 2. You may be subject to the law on migration incentives in the following cases:
    1. a. I have been living abroad for five years (05) or more but I do not wish to practice a profession or occupation nor a business activity in the country, may I be subject to the Law on Migration Incentives?
      No. Because article 1° in the Law on Migration Incentives establishes that this benefit aims at promoting the return of Peruvian citizens from abroad to practice an occupation or professional and/or business activities in order to contribute to generate productive employment and greater tax collection.
       
    2. b. I have been living abroad for five years (05) or more and when I return to the country I will dependently practice a profession or occupation, may I be subject to the Law on Migration Incentives?
      Yes. Peruvian citizens returning to the country to practice work activities under dependency conditions have the right to be subject to tax benefits established in such Law provided that they produce employment and contribute to increase tax collection.
       
    3. c. I have been living abroad for five years (05) or more and when I return to the country I will practice a profession or occupation and/or business activity without generating any employment in Peru since I will be the only worker, may I be subject to the Law on Migration Incentives?
      No. Because according to article 1° in the Law on Migration Incentives, migration benefits aim at promoting the return of Peruvian citizens from abroad to practice an occupation or professional and/or business activities in order to contribute to generate productive employment in Peru.
       
  • 3. How and where do I start proceedings?  
    1. a. Abroad:
      You must submit a Sworn Statement undersigned before the Peruvian consular office of the country of residence or the closest one in another country declaring your decision of living in Peru for at least five (05) years where you will develop permanent business activities in the country, and stating your desire to obtain benefits under the Law on Migration Incentives – Law N° 28182. The signature of the Consul shall be authenticated by the Ministry of Foreign Affairs of Peru. See Annex N° 2.

      (www.sunat.gob.pe/Orientación Aduanera/Incentivos Migratorios/Indice/Anexos)

      The undersigned Sworn Statement before the Peruvian consular office abroad does not have an expiration term.
      If you are in Peru and you are not going back abroad and you do not have the Sworn Statement undersigned before the Peruvian consular office abroad, you CAN NOT submit any other document as a substitute NOR can be subject to the Law on Migration Incentives.
    2. b. In Peru:
      Within a term of four (04) months since the date of return to the country, you have to submit a request for obtaining benefits under the Law on Migration Incentives, as well as a sworn statement of ownership and an undertaking of non-transference of goods to third parties before the Department of Documentary Administration (División de Administración Documentaria) of the National Deputy Superintendence of Customs located at Av. Gamarra 680 Chucuito, Callao. See Annex N° 1.

      (www.sunat.gob.pe/Orientación Aduanera/Incentivos Migratorios/Indice/Anexos)
      If in compliance, SUNAT as a response will issue a Ruling granting the tax benefit for you to nationalize your goods under the Law on Migration Incentives.
      Before shipping your goods to Peru, you should have the Superintendence Ruling granting benefits under the Law on Migration Incentives in order to avoid warehousing costs.
      In case your goods had arrived before submitting the file requesting the tax benefit or if you start proceedings when your goods are about to arrive, you may pay taxes and when the Superintendency Ruling granting tax exemption is issued you may request the return of the payment to the Customs office through which your goods entered the country.
      Note:
      You have a period of six (06) months to enter your goods under the Law on Migration Incentives. This period starts at the notification date of the Ruling granting the benefit; hence goods shall arrive in the country within that period, which does not admit suspension, extension, broadening, postponement or interruption. 
      Documents:

      A request shall be accompanied by the following documents:
    1. 1. A Sworn Declaration undersigned before the Peruvian consular office in the country of residence declaring your decision of living in Peru for at least five (05) years, where you will develop permanent activities in the country, and stating your desire to obtain benefits under the Law on Migration Incentives – Law N° 28182. The Sworn Declaration shall be authenticated by the Ministry of Foreign Affairs of Peru.
    2. 2. Copy of the current National Identity Document (DNI).
    3. 3. A Migration Movement Certificate from the Directorate General of Migration in Peru – Ministry of Home Affairs, which proves your stay abroad for at least five (05) years and which shall state the date of exit from and return to the country.
      Note:
      In case the applicant left the country before 01.01.1994, a Certificate issued by the General Archive of the Nation stating the date of exit from the country shall be submitted.
      A migration movement can only be proved by the Migration Movement Certificate issued by the Directorate General of Migration and/or a certificate issued the General Archive of the Nation.
    4. 4. A project of the professional and/or business activity or occupation to be developed. If an applicant requests tax benefit for professional instruments, machinery and equipment, applicant shall indicate the use of such goods.
      Such project shall suitably support the activity to be developed indicating the possible starting date of the economic activity; geographical location of the company or business and whether it is your property or rented; premises area; number of people who are involved in your activities and their corresponding roles; approximate amount of investment (foreign goods and goods to be acquired in Peru); equipment to be used; etc. See Annex N° 3.
      (www.sunat.gob.pe/Orientación Aduanera/Incentivos Migratorios/Indice/Anexos)
    5. 5. Copy of the professional degree for those who will perform professional activities.
    6. 6. A document proving the ownership of the automotive vehicle under the applicant’s name such as invoice, sale contract, certificate of ownership, others.
    7. 7. A list of household goods indicating their value in U.S. Dollars. Household goods mean goods described in article 24° in the Regulations of Baggage and Household Goods.
    8. 8. A list of professional instruments, machinery, equipment and capital assets indicating their value in U.S. Dollars. They shall be directly related to your business or professional activity or occupation of the submitted Project.
    9. 9. Documentation accrediting a direct association to professional instruments, machinery, equipment and capital assets to be entered to the country for a professional or business activity or occupation such as articles of journals, technical reports, and others.
    10. 10. If applicable, documentation supporting the value of goods requested for benefit such as invoices, sale contract, and others.
      Note:
      Documents written in any other language than Spanish shall be translated, consigning the name, signature and identification document number of the translator. 
  • 4. I am abroad and I would like to be subject to the Law on Migration Incentives, may I send the signed documents (including annexes) and a power of attorney by means of the consular office to a relative in Peru in order to start proceedings to be subject to the Law on Migration Incentives since currently I cannot travel to Peru?
    No. In order to be subject to the Law on Migration Incentives it is necessary for you to return to live in the country and submit your migration incentives request together with all the other requirements within a period of four (04) months since the date when you returned to Peru.
    However once you are living the country, you may hand a power of attorney to a third party to start proceedings before SUNAT and/or to collect the Ruling exempting taxes.

  • 5. How many times may I submit a request to be subject to the Law on Migration Incentives?
    Benefits under the Law on Migration Incentives are requested only once when returning to live in the country according to article 4° in the Regulations of the Law on Migration Incentives approved by Supreme Decree N° 028-2005-EF. Once benefits under such Law are granted they cannot be requested again.

  • 6. I am Peruvian but I have dual citizenship, may I be subject to the Law on Migration Incentives?
    Yes. A Peruvian citizen with dual citizenship who has not expressly renounced the Peruvian citizenship may be subject to the benefits under the Law on Migration Incentives.

  • 7. I am Peruvian but besides a Peruvian passport I have a passport from another country, which migration movement certificate should I submit?
    You should submit as many migration movement certificates as passports you have in order to prove that you have lived abroad for at least five (05) years.

  • 8. My national identification document (DNI) states the address that I had when I was living abroad, should I change my address and obtain a new DNI?
    It is not necessary to change your address and obtain a new DNI. However the DNI should be valid.

  • 9. I am married and my spouse and I will have business activities in separate ways, may we be subject to the Law on Migration Incentives?
    Yes. You both may be subject to the Law on Migration Incentives requesting tax exemption on your goods. However regarding household goods, only one of you may enter household goods or enter those goods which the other spouse does not bring.

  • 10. What do capital assets mean? May I bring my material or consumables for manufacturing my products?
    Capital assets means machineries and equipments which are frequently used in a productive process for obtaining tangible and intangible assets (destined to international or national market) without modifying their nature through that process.
    Bearing in mind the abovementioned paragraph, materials or consumables (e.g. nails, screws, ball of wool, fabric, wood, etc.) may not be entered under the Migration Incentive Law.

  • 11. Is it needed to have a RUC in order to request for Migration Incentives?
    No. For the purpose of starting proceedings related to the Ruling of Tax Exemption it is not required that the beneficiary has a Unique Taxpayer Registry (RUC), however it shall be needed at the moment of nationalizing the goods.

  • 12. Is it necessary that goods, for which I would like to request for Migration Incentives, are valued and detailed?
    Yes. It is necessary that each goods, for which you would like to request for migration incentives are valued and detailed (quantity and description). For this purpose, you shall submit a list of your household goods and other list of your professional instruments, machinery, equipment, and capital assets.   In case of household goods, they shall be grouped by item or type, for example suite of dining room furniture, suite of living room furniture, terrace furniture, glasses and cups, bedspread, toys, living and dining room decoration, men’s clothing, women’s clothing, children’s clothing, etc.; however you shall take into account the quantity limit established in the Regulations on Baggage and Household Goods.
    (www.sunat.gob.pe/OrientaciónAduanera/Otrostemas/Equipajeymenaje de casa).

  • 13. I would like to bring my refrigerator. Do I need any authorization?
    Yes. People who want to bring their refrigerator or freezer shall have a certificate issued by the foreign manufacturer and endorsed by the Ozone Technical Office in Peru (OTO) of the Ministry of Production, which proves that such goods do not contain or have not required for its manufacture or operation any ozone depleting substance (ODS).     

  • 14. I would like to import a motor vehicle for my personal use under the Law on Migration Incentives, What are the characteristics that a motor vehicle should have?  
    It may be a new or used motor vehicle corresponding to category M1 (vehicles which have no more than eight (08) seats in addition to the driver’s seat) according to the vehicle classification approved by the Ministry of Transport and Communications and to the tariff subheadings indicated in the Regulations of the Law on Migration Incentives approved by the Supreme Decree N° 028-2005-EF, which according to the Customs Tariff approved by the Supreme Decree N°017-2007-EF corresponds to:    

S.D. N° 017-2007-EF

Vehicle Description

8703.21.00.10

Vehicle of spark ignition and cylinder capacity of less than or equal to 1000 cm3

8703.22.10.00

Vehicle of spark ignition and cylinder capacity exceeding 1000 cm3 but less than or equal to 1500 cm3. campers (4x4)

8703.22.90.20

Vehicle of spark ignition and cylinder capacity exceeding 1000 cm3 but less than or equal to 1500 cm3. The rest

8703.23.10.00

Vehicle of spark ignition and cylinder capacity exceeding 1500 cm3 but less than or equal to 2000 cm3. (4x4)

8703.23.90.20

Vehicle of spark ignition and cylinder capacity exceeding 1500 cm3 but less than or equal to 2000 cm3. The rest

8703.31.10.00

Vehicle of compression ignition, cylinder capacity less than or equal to 1500 cm3. (4x4) (new vehicles only) *

8703.31.90.20

Vehicle of compression ignition, cylinder capacity less than or equal to 1500 cm3. The rest (new vehicles only) *

8703.32.10.00

Vehicle of compression ignition, cylinder capacity exceeding 1500 cm3 but less than or equal to 2000 cm3. (4x4) (new vehicles only) *

8703.32.90.20

Vehicle of compression ignition, cylinder capacity exceeding 1500 cm3 but less than or equal to 2000 cm3. The rest (new vehicles only) *

 

 

 

  • 15. My vehicle is more than 5 years old and its cylinder capacity is 3000 cc and it is in good condition. May I apply for tax exemption under this Law? 
    The cylinder capacity of a motor vehicle shall not exceed 2000 cc and If it is a gasoline-fueled vehicle, it shall not be older than 05 years from the date of manufacture (if the vehicle was fabricated in December, it shall be considered the same year), and its mileage shall not exceed 49 709 miles in accordance with the Supreme Decree N° 042-2006-EF.
    There is no tax payment for a capacity cylinder difference; in such case the total tax shall be paid.
    In any cases, the vehicle to be imported shall be clearly identified in an individual way y the serial number or VIN code. 
    01 motor vehicle classified in the tariff subheading and with the above-mentioned requirements may be entered per applicant. 

  • 16. I have bought a damaged vehicle, but it has been repaired and it is operating abroad now. May I apply for the Law on Migration Incentives?
    No. You may not apply for the Law on Migration Incentives because it is prohibited  the importation of used vehicles which have overturned, have been involved in a crash, fire, flooding, crush or other type of accident and as consequence of any of these events such vehicles have been declared in the country of origin as total loss, dismantled, destroyed, irreparable, non-rebuildable, damaged caused by water (flooding, submerged or prolonged exposure), waste, crushed or scrap, even though those vehicles have any salvage title or other similar one in accordance with the Supreme Decree N° 050-2010-MTC dated on 10.19.2010.

  • 17. May I apply for tax exemption for my vehicle since it is my work tool? 
    A motor vehicle under the machinery or work tool item may not enter under this Law in accordance with the regulations of the Law N° 28182. Likewise, tractors, dump trucks or others which are within the classification of motor vehicle may not enter under this item.   
    Furthermore, parts, pieces, spare parts may not enter under this item in accordance with the Customs Tariff.

  • 18. I am a doctor and I would like to bring my medical equipments and instruments. Shall I carry out formalities before a competent sector?
    Yes. In case of health-instruments and equipments such as medical or odontological equipment, you shall request for the corresponding authorization before DIGESA for purposes of removing them from Customs.

  • 19. I am a doctor and I would like to bring my medical equipments and instruments. Shall I carry out formalities before a competent sector?
    Yes. In case of health-instruments and equipments such as medical or odontological equipment, you shall request for the corresponding authorization before DIGESA for purposes of removing them from Customs.

Updated on 17.07.11

 

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