Peru: The Regulations of the Tacna Free Trade and Commercial Zone Law have been amended and the goods to be purchased by tourists in this zone have been approved

04 Jan 2024    2 minute read

In brief

On 30 December 2023, Supreme Decree No. 007-2023-MINCETUR was published, amending the Regulations of the Tacna Free Trade and Commercial Zone Law (Supreme Decree No. 011-2002-MINCETUR) to adapt them to the provisions of the corresponding law (Law No. 27688). The Tacna Free Trade and Commercial Zone Law  was amended by Law No. 31543 regarding the acquisition of goods from the Tacna Commercial Zone through e-commerce.

The provisions of the regulations refer to (i) the requirements to enjoy the benefits of the law, (ii) the identification of the merchandise in the Tacna Commercial Zone, (iii) the acquisition of goods through e-commerce and (iv) the modification of the functions of e-commerce and fast delivery service companies.

On 30 December 2023, Supreme Decree No. 324-2023-EF was published amending Supreme Decree No. 202-92-EF, which approved the list of articles that may be acquired by tourists in the Tacna Free Trade and Commercial Zone.

Contents

This supreme decree establishes the following changes, among others:

  1. Tablets are included in the list of items that may be acquired duty-free.
  2. The list of articles that can be brought tax-free was expanded to include cosmetic products, four units of books, magazines and documents, among other things.
  3. Individuals may acquire the goods included in the purchase exemption from the rest of the national territory only through e-commerce or in the Tacna Commercial Zone when visiting this zone, taking into consideration the maximum amount of units set for each type of goods per period or the maximum value indicated, as appropriate.

 The supreme decrees in question become effective 90 calendar days after 31 December 2023.

We hope this information will be of interest to you and your company. If you have any doubts or questions, please contact us.

Spanish version

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