I.- On Imports

AD - Valorem
Objective of the Tax : This tax/tariff duty is charged on the import of goods to the country. 
Tax Base : Value at Customs determined on the basis of the Value Act of the W.T.O.
Tax Rate : Three (03) levels : 4%, 12% y 20%
Additional Tariff Surcharge
Objective of the Tax: This tax is charged temporarily on the import of some goods (e.g. Malt, Malt Beer, Wine from Fresh Grapes including stum, Grape Must, Hard yellow corn, sugar, etc.).   
Tax Base : Customs CIF Value
Tax Rate : 5% Ad-Valorem CIF
Selective Consumer Tax or Luxury Tax (ISC)
Objective of Tax: This tax is charged on the import of certain goods such as Fuels, Liquors, Vehicles, Soft drinks, Beer, Cigarettes. 
Tax Base : Variable
Tax Rates:
Tariff Headings Products New Soles
2402.20.10.00 Cigarettes made from Black Tobacco S/. 0.025 per cigarette
2402.20.20.00 Cigarettes made from standard Virginia tobacco S/. 0.050 per cigarette
2402.20.20.00 Cigarettes made from premium Virginia tobacco S/. 0.10 per cigarette


Soft drinks: Tax rate: 17%
Natural or medicinal Mineral Water: 17% . Tariff Heading 2201.10.00.11 and bottled water without gas 2201.90.00.10.


Ethyl alcohol and denaturalized spirits, of any proof: 20%.. Tariff Heading: 2207.20.00.00.
Beer: 75%. Tariff Heading: 2203.00.00.00.
Vehicles: Variable Rates of  0%, 10% and 30%
2710.00.19.00 01 Gasoline for engines of up to 84 octane S/.2.05
2710.00.19.00 02 Gasoline for engines of more than 84 octane and up to 90 octane S/.2.68
2710.00.19.00 03 Gasoline for engines of 90 to 95 octane S/.2.95
2710.00.19.00 04 Gasoline for engines of over 95 octane S/. 3.25
2710.00.41.00   Kerosene S/. 0.47
2710.00.50.10   Gasoils (Diessel 2) S/.1.31
2710.00.50.90   Gasoils - All others S/.1.31
2711.11.00.00   Liquid Petroleum Gas - Natural S/.0.47
2711.12.00.00   Liquid Petrolem Gas - Propane S/.0.47
2711.13.00.00   Liquid Petroleum Gas Butane S/.0.47
2711.14.00.00   Liquid Petroleum Gas Ethylene, Propylene, Butylene and Butadene S/.0.47
2711.19.00.00   All others S/.0.47
General Sales Tax (IGV)
Objective of Tax : This tax is charged on the import of goods into the country. 
Tax Base : Amount that results from the sum of the Customs CIF Value, plus the tariff duties and other taxes charged on the import. 
Tax Rate : 16%
Municipal Promotion Tax
Objective of Tax : This tax is charged on imports subject to the IGV (General Sales Tax) 
Tax Base : The same tax base as that of the General Sales Tax
Tax Rate : 2%
Antidumping and Compensation Duties
Objective of Duty: The Antidumping Duties are applied to certain goods whose "dumping" prices cause or threaten to cause damage to a Peruvian production, as per a prior resoluton issued by the consumer and fair business practice protection institute, INDECOPI. The Compensation Duties are applied to counteract any subsidy granted directly or indirectly in the country of origin, when this causes or threatens to cause damage to a Peruvian product, providing that a prior resolution to this effect has been issued by INDECOPI.   
Tax Base : Amount of the FOB Value stated in the Certifcate of Inspection or Commercial Invoice as applicable. 
Tax Rate : Variable
II On Exports
The Export of goods is not subject to duties or taxes of any kind.