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The import It is the purchase of goods or services from a foreign country for use in national territory. As the main import regimes in Peru, we have the following

  1. Import for consumption
  2. Reimportation in the same state; and
  3. Temporary admission for re-export in the same state.



It refers to the physical departure of merchandise from Peruvian territory to any other country in the world. As the main Export regimes in Peru, we have the following:

  1. Exportación definitiva; y
  2. Exportación temporal para reimportación en el mismo estado.


Customs improvement

It is a special regime through which goods not belonging to Peru can be used within the Peruvian customs territory in one or more transformation operations without said goods being subject to import duties or other types of measures. As the main improvement regimes in Peru, we have the following:

  1. Temporary admission for active training;
  2. Temporary export for outward processing;
  3. Drawback; and
  4. Replacement of goods with tariff exemption.


Customs warehouse

The customs warehouse regime is one that allows merchandise that arrives in the Peruvian customs territory to be stored in a warehouse for a specific period and under customs control, without payment of customs duties and other taxes applicable to importation. For consumption, as long as they have not been requested under any customs regime nor are they in a situation of abandonment. As the main deposit regime in Peru, we have the following:

  1. Customs warehouse 


Customs Transit

It allows the circulation in Peruvian territory of goods subject to customs control. The objective of the regime is to facilitate commercial transactions between the point of embarkation and the point of destination. As the main transit regimes in Peru, we have the following

  1. Customs transit
  2. Transfer; and
  3. Reboarding. 
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