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Peru Import Regs.: Information Technology

Discussion of Peru's standards and comprehensive import regulations on warrantees/guarantees, used vehicles, temporary entry, prohibitions, licenses, and more.

Peru Import Regs.: Information Technology

Postby bridgat » Tue Nov 18, 2008 6:55 am

The following applies to any products not governed by a future US-Peru FTA.

Hardware

Duties and taxes are assessed on imported computer systems, and when imported by components in separate shipments are assessed on each component. The value base for both of the above is the CIF basis to calculate duties and taxes.

Portable computers (with or without software) can be brought into the country. However, the traveler should carry a letter with company logo indicating that the portable computer and its software are for personal use and will depart the country with the traveler. ATA Carnets are not recognized by the local customs authorities.

Software

Duties are applied on the medium (disk, CDRom, etc.) and not on the software. The VAT may apply to both the medium and software.

There are special taxes on customized software and there are no special controls on encrypted software, whether contained on an imported desktop or portable computer. Software licenses are classified under HS heading 8524.31, as modified Updates shipped subsequently will be taxed (duties on medium and VAT on medium and software) similarly to original shipment.

Licenses for use of software are subject to a withholding tax of 30% on royalties paid to the holder of license.

Provider of services related to the installation of equipment and the use of software have certain special conditions. Personnel sent to Peru to assist in the set-up should obtain a business visa to enter Peru. The services provided, if billed separately from the original sale documentation will probably be subject to the 19% VAT.

Customs documentation and procedures

Document requirements for each shipment are:

Commercial invoice
Shipping documents
Certificate of pre-shipment inspection (applicable on shipments equal to or greater than US$5,000) Custom forms

Commercial should show value of medium separately from the value of the software. Each shipment will separate documentation, even for updates and replacements (assuming not replacing a defective original shipment. Special procedures (temporary export) are required to avoid double taxation on defective software or part that is replaced. The temporary export procedures must be initiated by the importer with Peruvian customs to avoid the application of duties and VAT for the replacement item(s).

Internet transaction

No duties or taxes are collected on pure internet transactions, i.e., the direct downloading of software that is used by a Peruvian company and/or individual. Any shipment diskettes, etc. even though associated with an original internet transaction will be subject to normal border taxes, etc.

Import of re-manufactured equipment

Imports, such as, photocopiers, fax machines, laser printers, and toner cartridges are permitted and are valued at their commercial value (usually declared value, except in cases where pre-shipment inspectors determine a different valuation). Duties are based on the CIF value with the VAT applicable to CIF plus duty.

To repair equipment (usually under warrantee) or replace defective parts without paying additional taxes, the temporary export procedures must be initiated by the importer with Peruvian customs authorities. The importer must provide documentation from the original transaction to obtain temporary export permission. Invoicing for replacement part(s) must carry the temporary exit number issued by Peruvian customs.
bridgat
 
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