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  • 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.



  Copyright By :  Kish Trade Promotion Center  2002