Key points
As will be recalled, Article 2° of Law No. 31110 regulated the scope of application of the agrarian regime indicating that it included natural or legal persons engaged in the following:
- Development of crops and/or breeding.
- Development of certain agro-industrial activities to be determined by a subsequent regulation (That is to say, at the date of issuance of Law No. 31110 there was no certainty as to which agro-industrial activities would be included in the agrarian regime, a situation that lasted for more than two years).
With the issuance of Supreme Decree No. 006-2023-MIDAGRI, there is now certainty as to which agro-industrial activities are included in the agrarian regime. It is important that agro-industrial companies that have been applying the agrarian regime to their personnel verify whether they have been included in the scope of application of the regulation and, if not, adopt the pertinent corrective measures.
| CIIU Rev. 4 |
Activities |
|
Class 1010
Meat processing and preservation
|
- Operation of slaughterhouses that slaughter, prepare and package meat: beef, pork, lamb, goat, guinea pig, rabbit, domestic South American camelids, etc.
- Production of fresh, refrigerated or frozen meat in carcasses.
- Production of fresh, refrigerated or frozen meat, in cuts.
- Production of fresh, refrigerated or frozen meat, in individual portions.
- Production of dried, salted or smoked meat.
Also included:
- Production of hides and skins from slaughterhouses.
- Extraction of lard and other edible animal fats.
- Processing of animal offal.
- Production of wool from slaughterhouses.
- Production of feathers and down.
Activities related to poultry are excluded, as well as the production of meat products: sausages, black pudding, salami, chorizo, mortadella and other sausages, pâté and cooked ham.
|
|
Class 1030
Processing and preserving of fruits and vegetables
|
- Manufacture of foodstuffs composed mainly of fruits, vegetables or greens.
- Preservation of fruits, vegetables, including palm hearts: freezing, drying, immersion in oil or vinegar, canning, etc.
- Manufacture of food products from fruits, vegetables, etc.
- Manufacture of fruit or vegetable juices.
- Manufacture of compotes, jams and jellies.
- Processing and preservation of potatoes: manufacture of prepared frozen potatoes, manufacture of dehydrated mashed potatoes, manufacture of potato-based snacks, manufacture of potato flour and semolina.
- Industrial potato peeling.
|
|
Class 0163
Post-harvest activities
|
- Preparation of fruits and vegetables for marketing in primary markets: activity that includes, but is not limited to, cleaning, trimming, grading, sorting, disinfection, refrigeration, packing and packaging for transport and marketing, and storage and warehousing of fruits and vegetables.
- Waxing of fruits.
- Sun drying of fruits and vegetables.
|
We trust that this information will be useful to you and your company. If you require legal advice on the subject, please do not hesitate to contact us.
For more details on the main employment-related aspects of Law No. 31110, please view our previous alert here.
Click here to access the Spanish version.
* * * * *
Estudio Echecopar is a member firm of Baker & McKenzie International, a Swiss Verein with member law firms around the world. In accordance with the common terminology used in professional service organizations, reference to a "partner" means a person who is a partner or equivalent in such a law firm. Similarly, reference to an "office", means an office of any such law firm.
Before you send e-mail to Estudio Echecopar, please be aware that your communications with us through this message will not create a lawyer-client relationship with us. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyer in the matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.
@2023 Estudio Echecopar
All rights reserved.
No part of this publication may be reproduced in any form or by any means without the written permission of Estudio Echecopar.
