Market Reports/Tariffs
Textiles, Apparel, Footwear and Travel Goods

Peru

Import Tariffs
Documentation/Procedures
Restrictions
Standards
Labeling
Market Information

Last updated on 07/07/2011

If you have any questions about the following information, please contact Laurie Mease at the U.S. Department of Commerce- Office of Textiles and Apparel at 202-482-3400 or click here for e-mail access.

**The following information is provided only as a guide and should be confirmed with the proper authorities before embarking on any export activities.**


Import Tariffs - Peru
The United States and Peru signed the United States-Peru Trade Promotion Agreement (U.S.-Peru TPA) on April 12, 2006 and the Agreement entered into force on February 1, 2009. For more information on the agreement, see the OTEXA Free Trade Agreement webpage.

Peru is a member of the Andean Community (CAN) along with are Bolivia, Colombia and Ecuador. Although CAN has a common external tariff (CET) that applies to imports from third countries, it is not mandatory at this time and its application has been suspended until 31 December 2014.

Peru: Tariffs (percent ad valorem) on Textiles, Apparel, Footwear and Travel Goods
HS Chapter/Subheading
Tariff Rate Range (%)
Yarn
-silk
5003-5006
0 - 6
-wool
5105-5110
0 - 11
-cotton
5204-5207
0 - 11
-other vegetable fiber
5306-5308
0 - 11
-man-made fiber
5401-5406/5501-5511
0 - 11
........................
Woven Fabric
-silk
5007
0
-wool
5111-5113
0 - 11
-cotton
5208-5212
11
-other vegetable fiber
5309-5311
0
-man-made fiber
5407-5408/5512-5516
0 - 11
........................
Knit Fabric
60
0 - 11
........................
Non Woven Fabric
5603
0 - 6
........................
Industrial Fabric
59
0 - 11
........................
Apparel
61-62
6 - 11
........................
Home Furnishings
including: bed, bath, kitchen linens, etc.
63
0 - 11
........................
Carpet

Footwear

Travel Goods
57

64

4202
6

11

6

More detailed tariff information may be obtained from the Superintendencia Nacional De Administracion Tributaria - SUNAT tariff search engine page; use “Ad / Valorem”. You can also access the search engine from the SUNAT website: At the top, hold mouse over “Aduanas”. > Under “Information Arancelaria”, click on “Aranceles”. > In the right hand column under “INDICE”, click on “Tratamiento Arancelario” at the bottom. You can also use “Descargue el Arancel (latest year) (Word)” or the latest version by clicking on it in the same column (this is easier). Also see the Current Situation of Schedules of Members on the World Trade Organization website.

To obtain information about tariffs on individual U.S.-origin products exported to FTA member countries, you may use the FTA Tariff Tool.

Additional Import Taxes and Fees--Most imports are subject to an 16 percent general sales tax (IGV) and a municipal promotion tax (IPM) of 2%. The VAT (18% for most imports) is calculated on the c.i.f. value plus import tariff.

Temporary Entry/Samples--Goods for registered trade fairs may temporarily enter Peru by paying a bond.

If your product is primarily made in the U.S. of U.S. originating components it may qualify for duty-free entry into countries with which the U.S. has a free trade agreement (FTA). The U.S. currently has FTAs with the following countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Mexico, Morocco, Nicaragua, Oman, Panama, Peru, Singapore and South Korea. See the FTA Tariff Tool, to determine the duty-free status or reduced duties that apply to products eligible under these free trade agreements.

Additional resources for tariff information:

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Import Documentation/Procedures (Peru)

Anti-dumping/countervailing duties--Several textile and footwear imports are subject to anti-dumping or countervailing duties. The list of products and countries is available on the ALADI website. A certificate of origin is required for these products if coming from other countries to avoid these duties. U.S. firms have experienced delays clearing products through Customs as a result of this requirement.

Certificate of origin--A certificate of origin may be required for imports of textiles products and shoes. When required, two copies, on the general form sold by commercial printers, are necessary. The certificate of origin must be certified by a recognized chamber of commerce, which usually requires one additional notarized copy for its files.

Often, SUNAT requests that the importer provide a Manufacturer’s Price List. This document must be certified by the Peruvian consulate in the country of purchase. This price list should not be addressed specifically to the importer, but rather include general information. This is very important in order to be accepted by SUNAT.


For more information on local customs rules and regulations:
Superintendencia Nacional de Administracion Tributaria - SUNAT

For information on common export documents, such as transportation documents, export compliance documents, certificates of origin, certificates for shipments of specific goods, temporary shipment documents, and other export-related documents, see the Export.gov webpage on Common Export Documents.

For country-specific information on import procedures and documentation requirements, see the
Country Commercial Guides (CCG) on the export.gov website.

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Import Restrictions (Peru)
Peru currently restricts imports of certain worn (used) goods, including worn clothing and shoes (except as charitable donations) for public health reasons under Law No. 28514 of May 25, 2005. Products entered as charitable donations are subject to the 19 percent value added tax.

Donations provided to the private sector must obtain an authorization from the Agencia Peruana de Cooperación Internacional - APCI (Peruvian Agency for International Cooperation) before they arrive to Peru while donations to the public sector will require an authorization from the Peruvian Council of Ministers.

The list of prohibited/restricted items from importation can be found on the following website: SUNAT

U.S. Export Restrictions:

The Office of Foreign Assets Control (OFAC) in the U.S. Department of the Treasury administers and enforces economic and trade sanctions against targeted foreign countries, terrorists, and international narcotics traffickers and their agents in accordance with U.S. foreign policy and national security goals. The OFAC website includes summaries of sanctions programs for various countries and the “Specially Designated Nationals and Blocked Persons” (SDNs) list of entities and individuals with whom U.S. persons may not conduct business and whose property must be blocked if under the control of a U.S. person.

The Bureau of Industry and Security (BIS) in the U.S. Department of Commerce is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and re-export of most commercial items. BIS maintains the Denied Persons List, which consists of individuals, and companies that have been denied export and re-export privileges by BIS, and the Entity List, which consists of foreign end users who pose an unacceptable risk of diverting U.S. exports and the technology they contain to alternate destinations for the development of weapons of mass destruction

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Standards - Peru
The National Institute for the Defense of Competition and the Protection of Intellectual Property - INDECOPI is the Peruvian standards development organization. Technical regulations are published on the Peruvian Technical Regulations website, Reglamentos Técnicos.

Products coming from the U.S. will not have problems entering Peru if importers receive information in advance regarding the products’ composition and/or ingredients. The Peruvian standards body’s (CTR) regulatory framework is similar to that of the U.S.

Local standards organization and other resources:
National Institute for the defense of Competition and the Protection of Intellectual Property - INDECOPI

The National Center for Standards and Certification Information (NCSCI) at the National Institute of Standards and Technology (NIST) in the U.S. Department of Commerce provides information on U.S. and foreign standards, technical regulations, and conformity assessment procedures for non-agricultural products. NCSCI staff responds to requests for information by identifying relevant standards and regulations, and by referral to the appropriate standards-developers or private-sector organizations. Under copyright restrictions, NCSCI cannot provide copies of standards, but NCSCI does provide sources for accessing standards.

U.S. companies can register for the Notify U.S. service to learn about and comment on proposed changes to foreign standards, technical regulations, and conformity assessment procedures that may affect U.S. access to global markets.

Additional resources:

Examples of voluntary formaldehyde labeling programs

American Apparel and Footwear Association's Restricted Substances List

American National Standards Institute (ANSI)

International Organization for Standardization (ISO)


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Labeling - Peru
All manufactured products sold in Peru must be labeled to include the following information. The information should be written in Spanish directly on the product, on the product's cover, or on a label attached to the product.

--Name of the product
--Registration Number of the Product (RPIN)
--Country of fabrication
--Date of fabrication
--Material composition
--For perishables, expiration date
--For food, beverages, medicine, and hygienic products, ingredients and additives should be included, as well as net weight
--Name and address of the importer or distributor in Peru that corresponds with their Registro Unico de Contribuyente (RUC)*
--Name of the manufacturer
--Brief instructions on how to use product

Items not complying with the above regulations will not be allowed importation, and the importer will be required to re-ship them within 60 days; otherwise, they will be sold at an auction. Effective February 2004, the name of the manufacturer must appear on products shipped to Peru. Peruvian customs is authorized to levy a fine on any product that does not comply with this requirement.

* Products normally retain their original labels and the name and taxpayer identification number (RUC) must be added to the packaging.

In 2008, Peru issued a new technical regulation on footwear labeling. The new regulation requires that footwear have a label that includes the fiscal identification number (Registro Único de Contribuyente - R.U.C.) of the manufacturer or importer of the finished product, as well as for the manufacturer of the materials that comprise the four major components of the footwear. In 2011, Peru notified to the WTO the attached Draft Technical Regulation on the Labeling of Footwear (in Spanish), which establishes the minimum information requirements for the labeling of footwear that is manufactured, imported or marketed in Peru.
PER33(spanish).pdf

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Market Information - Peru

For information on promoting the use of U.S. textile components in local production for export, see the Andean Trade Program and Drug Eradication Act (ATPDEA).

U.S. companies may contact the U.S. Commercial Service for information and personalized counseling at every step of the exporting process. Find a U.S. Export Assistance Centers near you.

For information on protecting trademarks, designs, patents and copyrights, see the STOPFAKES.GOV website. STOPFAKES.GOV is dedicated to helping U.S. companies protect their innovations and safely market their products at home and overseas. Find guidance and resources on how to register your company's intellectual property and protect it from counterfeiting and piracy. Also find IPR toolkits for select countries, as well as other country-specific information.

For information on selling to foreign governments, see the Global Procurement Opportunities website.

Other sources for market information and data:

OTEXA Export Market Report (U.S. export data for textiles, apparel, footwear and travel goods)

U.S. Department of Agriculture, Foreign Agricultural Service

U.S. Department of State - U.S. Embassies, Consulates, and Diplomatic Missions

U.S. Office of the Trade Representative

Local Industry and Trade Associations


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