► Definive Importation

It allows the entry of merchandise to the customs territory for consumption, after payment or guarantee as appropriate, of customs duties and other applicable taxes, as well as the payment of surcharges and fines that may exist, and compliance with formalities and other obligations. customs.

Foreign merchandise will be considered nationalized when release has been granted.

Average dispatch time: 72 hours

► Temporary admission for re-export in the same state

It allows the entry into the customs territory of certain goods, with suspension of the payment of customs duties and other taxes applicable to importation for consumption and surcharges if applicable, provided that they are identifiable and are intended to fulfill a specific purpose in a specific place for be re-exported within a specified period without undergoing any modification, with the exception of normal depreciation caused by the use made of them.

The merchandise that may benefit from this regime will be determined according to the list approved by the Ministerial Resolution of Economy and Finance.

Average dispatch time: 72 hours

► Reimportation in the same state

It allows the entry into the customs territory of definitively exported goods without the payment of customs duties and other taxes applicable to importation for consumption and surcharges if applicable, on the condition that they have not been subjected to any transformation, elaboration or repair abroad, losing the benefits that have been granted to the export.

Average dispatch time: 72 hours

► Definitive export

It allows national or nationalized merchandise to leave the customs territory for its definitive use or consumption abroad.

The final export is not affected by any tax.

Average dispatch time: 24 hours

► Temporary export for re-importation in the same state

It allows the temporary departure from the customs territory of national or nationalized goods in order to reimport them within a specified period, without having undergone any modification, with the exception of normal deterioration due to their use.

Goods whose exit from the country is restricted or prohibited may not be included in this regime, unless they are intended for exhibitions or contests of an artistic, cultural, sporting or similar nature and that have the authorization of the competent sector.

Average dispatch time: 48 hours

► Temporary admission for inward processing

It allows the entry into the customs territory of certain foreign merchandise with the suspension of the payment of customs duties and other taxes applicable to imports for consumption and surcharges, if applicable, in order to be exported within a specified period, after having been subjected to a refining operation, in the form of compensating products.

Inward processing operations are those in which the following occurs:

  • The transformation of the goods;
  • The production of the goods, including their assembly, assembly and adaptation to other goods.
  • The repair of goods, including their restoration or fitting out.

Included in this regime are companies that produce intermediate goods subject to transformation processes that supply locally producing exporting companies, as well as maquiladora processes in accordance with the provisions of the Regulation.

Average dispatch time: 72 hours

► Temporary export for outward processing

It allows the temporary exit from the customs territory of national or nationalized goods for their transformation, elaboration or repair and then re-import them as compensating products within a specified period.

Outward processing operations are those in which the following occurs:

  • The transformation of the goods;
  • The production of the goods, including their assembly, assembly or adaptation to other goods; and,
  • The repair of goods, including their restoration or fitting out.

Average dispatch time: 48 hours

► Bonded Warehouse

It allows goods that arrive in the customs territory to be stored in a customs warehouse for this purpose, for a specified period and under the control of customs, without the payment of customs duties and other taxes applicable to import for consumption, as long as they have not been requested from any customs regime or are in a situation of abandonment.

Average dispatch time: 72 hours

► Customs transit

It allows goods from abroad that have not been destined to be transported under customs control, from one customs office to another, within the customs territory, or destined abroad, with suspension of the payment of customs duties and other taxes applicable to imports for consumption and applicable surcharges, upon presentation of the guarantee and compliance with the other requirements and conditions in accordance with the provisions of the Regulation.

Internal customs transit is carried out by sea, air or land in accordance with the provisions of the Regulation in the following cases:

  • Containers properly sealed;
  • In the case of goods that do not fit in a closed container;
  • When the merchandise is duly individualized and identifiable.

Average dispatch time: 72 hours

► International customs transit

It is carried out in means of transport accredited to operate internationally and is governed by the treaties or agreements signed by Peru and as long as they do not oppose them, by the provisions of this Legislative Decree and its Regulations.

Average dispatch time: 72 hours

► Transshipment

It allows the transfer of goods, which are unloaded from the means of transport used to arrive at the customs territory and loaded into the means of transport used to leave the customs territory, under customs control and in accordance with the requirements and conditions established in the Regulation.

Average dispatch time: 48 hours

► Reshipment

It allows goods that are at an arrival point pending the assignment of a customs regime to be re-shipped from the customs territory with destination abroad.

The customs authority may order ex officio the re-shipment of merchandise in accordance with the provisions of the Regulations. (*)

Average dispatch time: 48 hours

► Special or exception customs regimes
  • The entry, exit and stay of vehicles for tourism is governed by the provisions of the International Convention of Pass Through Customs and what the Regulation indicates;
  • The special material for the loading, unloading, handling and protection of the merchandise in the International Aquatic or Terrestrial Traffic that enters and is destined to be re-exported in the same transport, as well as the spare parts and accessories necessary for their repair, may enter without the payment of customs duties or taxes levied on imports for consumption and without the requirement to present a guarantee;
  • The entry and exit of luggage and household items are governed by the provisions established by Regulation, which will determine the cases in which a single tax of fourteen (14%) on the customs value will be applied, percentage that may be modified by Supreme Decree.

Average dispatch time: 72 hours