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 1. The mileage requirement mentioned in subparagraph 4.1.2, shall not be needed for used automotive vehicles, which have not been unloaded at the Peruvian Port until 24.02.2007 (Article 2° of the Supreme Decree Nº 042-2006-MTC, article 1° of Supreme Decree N° 006-2007-MTC, published on 23.02.2007).

2. Vehicles entered into CETICOS or ZOFRATACNA are ruled by:

a) Subparagraphs 4.1.3, 4.1.4 and 4.1.5 shall not be applied to automotive vehicles, which have entered into CETICOS or ZOFRATACNA initially for repair or reconditioning purposes in order to adapt them to the minimum quality requirements and unloaded at Ports of Ilo, Matarani or Paita.
(Article 3º of the Legislative Decree Nº 843).

b) The entry of used automotive vehicles, which are for passenger transport with more than nine (9) seats and for cargo transport with a gross vehicle weight greater than 3000 kg specified in Annex N°3, into CETICOS or ZOFRATACNA are not allowed except for those vehicles entering for repair, reconditioning and/or storage purposes provided that they are exported or resent abroad, as appropriate. (Article 1º of Emergency Decree Nº 079-2000 published on 20.09.2000 and article 2º, letter c) of the Emergency Decree Nº 086-2000 published on 05.10.2000).
 
c) The deadline for conclusion of repair and reconditioning activities of used vehicles in ZOFRATACNA is until 31.12.2010 and in CETICOS of Matarani, Ilo and Paita is until 31.12.2012.
(Articles 1º and 5º of Law Nº 29303 published on 18.12.2008).

3. For the purpose of vehicle’s nationalization, “gross vehicle weight” means the vehicle’s weight established by the manufacturer, including the tare weight and cargo capacity in accordance with Supreme Decree N° 002-2005-MTC published on 22.01.2005, and information that the Customs broker shall transmit electronically in the Archive of Detail Data (ADUADET1) of the Unique Customs Declaration (DUA) in field 75 PESO_VEHIC and include it in Box 7.37.

4. Automotive vehicles for special uses:

The Legislative Decree N° 843 is applicable to imported goods that are considered and classified as automotive vehicles but machines and equipment designed and manufactured exclusively for using out of the national road network, in the construction industry, mining and agriculture (green and yellow machines).

To import used vehicles for special uses according to chapter of tariff heading 87.05, the following criteria is applied:

1. Vehicles beyond the scope of the Legislative Decree Nº 843:

a) Truck crane circulating out of the national road network that are classified in the national subheading 8705.10.00.00; truck-mounted drilling rigs classified in national subheading 8705.20.00.00; fire trucks classified in national subheading 8705.30.00.00; sweeper and water trucks and similar trucks for street cleaning classified in national subheadings 8705.90.11.00 and 8705.90.19.00; and X-ray trucks classified in national subheading 8705.90.20.00. 

b) other vehicles for special uses, which are designed and manufactured for circulating out of the national road network, and which are used as hospital, drilling, bathroom, explosive, road repair, and concrete pumps, are classified in national subheading 8705.90.90.00.

2. Vehicles within the scope of the Legislative Decree Nº 843:

a) Import vehicles for special use which are designed and manufactured for circulating within the national road network and that have own accessories, equipment and/or fittings for performing a specific function different from transport of passengers and/or goods. Likewise, their chassis are designed specifically for performing the before mentioned functions but transporting passenger or goods, that is, their use as automotive vehicle for transportation of passengers or goods is ruled out. In this regard, truck cranes circulating within the national road network and that are classified in national subheading 8705.10.00.00 and concrete mixer truck classified in national subheading 8705.40.00.00 are within the scope of the aforementioned legal standard.  

b) Other vehicles for special use, which are designed and manufactured for circulating within the national road network and which are used as factory, electric generator, compressor, transformer, lighting system, instruction, communication, lubricating, mixer, hoist and fairs, are classified in national subheadings 8705.90.90.00.

3. For clearance of vehicle for special uses which are designed and manufactured for circulating out of the national road network and that are beyond of the scope of the Legislative Decree N° 843, the Customs broker shall transmit electronically in the Unique Customs Declaration (DUA) the code 1 in the Archive of Detail Data (ADUADET 1) in field 77 PRECIO_VTA.

ANNEXES (Published on SUNAT website: www.sunat.gob.pe)

Annex Nº 1: Used vehicles of compression ignition engine (Diesel and Semi-diesel) up to two (02) years old from the year of manufacture.  
Annex Nº 2: Used vehicles of spark ignition engine and other with the exception of used vehicles of compression ignition engine (Diesel or Semi-diesel) up to five years old from the year of manufacture.
Annex Nº 3: Vehicles of Emergency Decree N° 079-2000.
Annex Nº 4: National subheading list of used compression ignition engine vehicles (Diesel o Semi-diesel) whose import is prohibited. 

 

 

 

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