Tariff Classification
Which preliminary information is necessary to determine duties on goods importation?
Beforehand you need to know the national subheading (ten-digit code) for the good to be imported so then you can locate it in the current Customs Tariff approved by S.D. 017-2007-EF.
Is a “tariff heading” the same as a “national subheading”?
The proper term to be used is “national subheading”.
Why is it necessary to know the national subheading to import goods?
It is necessary because with this code you can learn which duties to pay in order to enter a good into the country. You can also learn if there is any tariff restriction or benefit. This data is also a requirement in the Customs declaration to be submitted to SUNAT.
Which one is the national subheading of goods to be imported?
To determine the national subheading of a good, a process called Tariff Classification is held. Hence it is necessary to precisely know technical specifications of goods to be classified such us:
- Commercial and technical name
- Relevant characteristic identifying a good
- Components
- Use and applications
- Graphic information
- Presentation form
With this information you can use any of the following modalities to obtain the tariff classification of a good (national subheading):
BY PHONE: Call the Division of Integrated Tariff Management at +511 2195150 extension 20027, 20055 or 20154, where you will receive preliminary orientation on determining the subheading corresponding to a good provided that there is not difficulty in their classification. Any answer received by this means is for reference only.
INFORMATION COUNTER: It is located at Av. Gamarra 680, Chucuito – Callao, Peru where you can consult with the National Intendancy of Customs Technique (INTA) personnel (INTA Information Counter).
CLASSIFICATION REQUEST: If a tariff classification is difficult to determine or if you require an official answer from the Tax Administration which is legally bound to all Customs in the national territory, then you need to fill out a Request for Tariff Classification of Goods.
Click here for more information in Spanish and to download a request form.
Click here for more information in Spanish on the Tariff Classification Procedure (INTA-PE.00.09).
This request should be submitted to any Peruvian Customs office. The result of any request is a National Intendancy Resolution on Tariff Classification, which is published in the SUNAT website. Click here to access the CONSULT ON TARIFF CLASSIFICATION RESOLUTIONS (in Spanish).
TARIFF TREATMENT: Another way to determine a good’s national subheading is through the SUNAT website. Click here for consultation and in the box enter the name of the product to be consulted, then click CONSULTAR (consult) and if there are matches found, compare them to the characteristics of your product.
CONSULTING RESOLUTIONS: This option will provide you with updated information on goods tariff classification resolutions issued by the Customs Administration. Click here for consultation and in the box BUSCAR POR (search for) select the option DESCRIPCION (description), then in the box <MÍNIMO TRES DÍGITOS> (three digits minimum) enter a text of the product to be classified and click BUSCAR (search). If there are matches found, compare them to the characteristics of your product.
CHEMICAL PRODUCT: If the product is a chemical substance, please click here for information in Spanish. Try to find the product in the first frame on the right, item 3, then click and open the file “índice.xls”
ONLINE CONSULTATION: On the website, please click here for information in Spanish. Provide your personal details and ask your inquiry. The reply will be sent to your e-mail.
NOTE: The tariff classification carried out through the above mentioned ways is referential and it does not have legal effects before the Customs Administration unless the tariff classification has been obtained by Resolutions of Tariff Classification (INTA) through a Classification Request (number 3).
If you have the tariff classification of a product (national subheading), how can you get information about taxes levied on importation of goods?
You have to use the resources provided on our website. Click here to enter our website. In the box corresponding to CÓDIGO (code) place the national subheading (without considering dots), then click CONSULTAR and a screen containing a list of taxes for such subheading will appear as well as restrictions to which a product may be subject to, trade agreements, etc.
The following six (6) buttons will lead you to:
- Correlations (Theoretical comparison with other nomenclatures).
- Conventions (Tax and commercial treatment with other countries).
- Restrictions (If you need any type of control).
- Minimum descriptions (Minimum data containing information before Customs).
- Index of Criteria (List of classifications developed in our country and in the World Customs Organization).
- Resolutions of Classification (Publication of the resolutions of classification to date).
What is the tariff classification based on?
A tariff classification process determines the national subheading (a ten-digit code) of a product within a nomenclature (organized list of goods). This nomenclature is based on the international Harmonized Commodity Description and Coding System (HS) (6 digits), which has been adopted by member countries of the Andean Community of Nations (CAN) at a regional level (8 digits), and by Peru, as a CAN member, which has also adopted it for its application into our Customs Tariff (10 digits).
This nomenclature has General Rules of Interpretation (GRI) containing principles ruling the classification of goods. Therefore a tariff classification shall be based on:
1. Identification of goods
2. Application of GRI
Where can the Customs Tariff be found?
Click here to download the 2007 Customs Tariff (Word) in Spanish.
Click here to download the table of the 2007 Customs Tariff – Description in Spanish (Excel).
Where can the theoretical correlation between 2002 Tariff and 2007 Tariff be found?
Please click here to download the theoretical correlation between 2002 Tariff and 2007 Tariff (in Spanish).
Click here for more information in Spanish about this issue.
