• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 7/29/2013

Peru - User fees established for customs clearance 

July 29:  A decree establishes the “user fees” for administrative services provided by Peru’s customs authorities regarding imports intended for domestic consumption and customs warehousing.

Decreto Supremo N° 176-2013-EF published 18 July 2013 in the official gazette (Diario Oficial El Peruano), includes changes to the administrative procedures rules (Texto Único de Procedimientos Administrativos) to reflect the new rules for determining the user fees applicable for costs of certain administrative procedures and services provided by customs authorities.

Among the new fees:

  • A user fee at a rate of 0.686% applies for the unit tax for goods imported for domestic consumption exceed a certain value.
  • A user fee at a rate of 2.762% applies for the unit tax for goods deposited in customs warehouses that exceed a certain value

Read a July 2013 report (Spanish) [PDF 37 KB] prepared by the KPMG member firm in Peru: Aprueban Texto Único de Procedimientos Administrativos de la Superintendencia Nacional de Aduanas y de Administración Tributaria - SUNAT

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