Foreign Trade Zones/Free Ports
Current Peruvian Law governs the two types of free trade
zones: export, transformation, industry, trade and services zones
(CETICOS), and a special commercial treatment zone (ZOTAC) in Tacna. The
rules and benefits applying to these zones are the same for foreign and
national investors.
Companies established at CETICOS and which export not less than 92
percent of their output, are exempted from all taxes, dues and
contributions from the Central government and Municipalities. CETICOS
exist at Ilo, Matarani, Paita, Tacna and Loreto. The export requirement
for the Loreto CETICOS is more than 80 percent of production. Companies
locating in ZOTAC pay only 8 percent customs duties (normal rates are 12
or 20 percent) on goods unloaded at the ports of Ilo and Matarani, and
are exempt from the sales (IGV), Municipal Promotion (IPM) and excise
(ISC) taxes.
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