APPENDIX TABLESPeru WT/TPR/S/69
Page 87
Table AI.1
Non-financial public sector and central government operations, 1994-99
(Per cent of GDP)
1994 1995 1996 1997 1998 1999a
Non-financial public sector
Overall balance -2.4 -2.9 -1.0 0.1 -0.7 -2.3
Current account balance 2.6 2.0 3.4 4.6 3.6 2.0
Capital revenueb0.1 0.0 0.1 0.0 0.1 0.0
Capital expenditure 5.2 4.9 4.6 4.5 4.4 4.3
  Public investment 4.2 4.2 3.8 3.9 4.0 4.2
  Others 1.0 0.8 0.7 0.6 0.4 0.1
Net financing 2.4 2.9 1.0 -0.1 0.7 2.3
  External 2.2 2.3 0.7 -0.5 0.3 0.5
  Domestic -4.3 -1.0 -3.2 -0.5 0.0 1.0
  Privatization 4.6 1.6 3.5 0.9 0.4 0.7
Note:   Primary balance 1.0 0.3 1.3 1.8 1.1 -0.3
Central government operations
Overall balance -2.8 -3.0 -1.3 -0.8 -1.0 -2.5
Current account balance 0.6 0.3 1.6 2.3 1.7 0.1
  Current revenuec12.9 13.6 14.3 14.2 14.0 12.8
      Tax revenue 11.0 11.5 12.0 12.0 12.0 11.5
        -   Income tax 2.3 2.6 3.3 3.3 3.2 2.8
        -   Import tax 1.4 1.5 1.5 1.3 1.3 1.2
        -   Value-added tax 5.3 5.6 5.6 5.8 5.9 5.5
        -   Excise tax 2.0 1.9 1.8 1.9 1.8 1.8
        -   Other tax revenues 0.4 0.4 0.3 0.5 0.7 1.2
        -   Tax refunds -0.5 -0.5 -0.6 -0.9 -0.9 -1.0
      Non-tax revenue 1.8 2.0 2.3 2.2 2.0 1.3
  Current expenditure 12.3 13.3 12.7 11.9 12.3 12.7
      Wages and salaries 3.3 3.6 3.4 3.4 3.5 3.8
      Goods and services 2.1 2.7 3.2 2.7 2.9 2.7
      Transfers 3.6 3.9 3.9 4.1 4.1 4.4
      Interests 3.2 3.0 2.2 1.6 1.7 1.8
Capital revenuesd0.3 0.2 0.4 0.1 0.3 0.2
Capital expenditure 3.7 3.6 3.3 3.2 3.0 2.9
  Gross capital formation 2.7 2.7 2.4 2.4 2.6 2.7
  Transfers 0.2 0.2 0.1 0.1 0.0 0.0
  Others 0.9 0.7 0.7 0.7 0.4 0.2
Net financing 2.8 3.0 1.3 0.8 1.0 2.5
  External 2.2 2.2 0.7 -0.2 0.3 0.4
  Domestic -4.0 -0.7 -2.9 0.1 0.2 1.5
  Privatization 4.6 1.6 3.5 0.9 0.4 0.7
Note:   Primary balance 0.2 -0.3 0.6 0.7 0.5 -0.8
a Preliminary based on the first three quarters only.
b Includes payment to the American International Group (AIG) and Peru-Germany Agreement.
c Includes current grants.
d Includes capital grants.
Source : Banco Central de Reserva del Perú.WT/TPR/S/69 Trade Policy Review
Page 88
Table AI.2
Merchandise imports by origin, 1994-98
(US$ million and per cent)
  Partner 1994 1995 1996 1997 1998
Total (US$ million) 5,626.3 7,584.1 7,947.2 8,558.3 8,220.3
Americas 62.3 61.9 63.9 66.1 62.4
USA 28.1 25.2 26.3 26.5 27.2
Canada 1.5 2.0 2.6 3.4 2.6
Other Americas 32.7 34.7 35.0 36.2 32.6
Colombia 4.5 8.1 8.5 7.2 5.4
Venezuela 2.7 5.1 7.4 6.6 4.9
Brazil 6.6 5.6 4.6 4.4 4.6
Argentina 5.3 4.6 3.5 4.2 4.5
Mexico 2.9 3.2 3.4 4.1 3.6
Chile 3.8 3.8 3.6 3.6 3.5
Ecuador 2.8 0.9 0.6 2.8 2.5
Bolivia 1.3 1.6 1.6 1.8 1.6
Europe 18.6 19.7 19.6 17.8 19.1
EU15 16.4 17.9 17.9 15.9 16.4
Germany 4.7 3.4 3.8 3.5 3.9
Spain 1.3 4.3 4.3 3.0 2.7
France 1.6 1.7 1.8 1.8 2.3
Italy 2.9 2.4 2.3 2.5 2.3
Sweden 1.6 1.7 1.0 0.9 1.2
United Kingdom 1.3 1.3 1.4 1.4 1.2
Belgium-Luxembourg 1.0 0.9 0.8 0.8 0.9
EFTA 1.2 0.9 0.8 1.0 1.2
Switzerland 1.1 0.8 0.7 0.9 1.0
East Europe 0.8 0.7 0.8 0.8 1.4
Former USSR 0.3 0.2 0.5 0.4 1.2
Russian Federation 0.3 0.2 0.4 0.3 0.9
Other Europe 0.2 0.2 0.1 0.1 0.1
Asia 17.4 16.6 15.0 14.7 16.6
Middle East 0.2 0.2 0.2 0.2 0.5
East Asia 16.9 16.0 14.0 14.1 15.6
Japan 8.7 7.0 5.5 5.6 6.5
Korea, Rep. of 3.1 3.0 3.0 3.0 3.8
China 2.0 3.2 2.4 2.5 2.6
Chinese Taipei 1.5 1.2 1.2 1.4 1.1
South Asia 0.3 0.4 0.8 0.4 0.5
Oceania 1.2 1.0 1.3 1.2 1.2
Africa 0.3 0.2 0.2 0.2 0.7
Sub-Saharan Africa 0.1 0.0 0.0 0.1 0.4
Other Africa 0.3 0.2 0.2 0.2 0.3
Other 0.1 0.7 0.0 0.0 0.0
Source: UNSD, Comtrade database (SITC Rev.3).Peru WT/TPR/S/69
Page 89
Table AI.3
Merchandise imports by product, 1994-98
(US$ million and per cent)
  Commodity 1994 1995 1996 1997 1998
Total (US$ million) 5,626.3 7,584.1 7,947.2 8,558.3 8,220.3
Total primary products 26.8 25.0 28.7 26.7 27.1
Agriculture 19.5 15.4 17.9 15.7 18.3
Food 17.6 13.5 16.6 14.2 16.3
0813 Oil-cake, oilseed residue 0.7 0.7 0.8 0.9 1.0
0222 Milk concentrated, sweetened 1.5 1.2 1.4 1.2 1.0
0423 Rice, milled, semi-milled 1.2 0.7 1.8 0.9 1.0
4211 Soya bean oil, fractions 1.4 0.8 0.7 1.1 1.4
0612 Other beet, cane sugar 1.7 1.2 1.5 1.0 1.6
0449 Maize, other unmilled 2.1 2.0 1.8 1.6 1.8
0411 Durum wheat, unmilled 3.0 2.4 3.1 2.4 2.2
Agricultural raw material 1.9 1.9 1.3 1.5 2.0
2631 Cotton, not carded, combed 0.5 0.6 0.3 0.6 1.0
Mining 7.3 9.6 10.8 10.9 8.8
Ores and other minerals 0.4 0.4 0.3 0.2 0.3
Non-ferrous metals 0.4 0.5 0.4 0.4 0.6
Fuels 6.5 8.8 10.1 10.3 7.9
3343 Gas oils 2.6 2.9 2.9 2.5 1.6
3330 Crude petroleum 2.0 4.0 5.4 5.9 4.9
Manufactures 73.2 75.0 71.2 73.3 72.8
Iron and steel 3.5 4.2 3.5 3.6 4.1
Chemicals 13.5 13.2 12.5 13.1 13.1
5621 Nitrogenous chemical fertilizer 0.7 0.8 0.9 0.7 0.8
5429 Medicaments, n.e.s. 0.6 0.8 0.8 0.8 1.0
Other semi-manufactures 8.2 8.9 8.5 8.6 8.4
Machinery and transport equipment 39.1 39.2 37.3 38.4 37.5
Power generating machines 1.3 1.1 1.8 2.2 1.2
Other non-electrical machinery 12.0 10.9 12.1 13.0 13.3
7231 Self-propelled dozers, etc. 0.5 0.3 0.4 0.7 0.8
7284 Machinery/appl spcl indus n.e.s. 0.6 0.6 0.7 0.7 0.9
7232 Mechanical shovel etc. self propelled 1.1 0.8 1.0 1.2 1.1
Agricultural machinery and tractors 0.5 0.4 0.4 0.3 0.5
Office machines & telecommunication 
equipment7.4 9.1 9.6 9.8 8.7
7649 Parts, telecommunications equipment 0.5 0.5 1.5 1.6 1.2
7643 TV, radio transmitters etc. 0.6 0.9 1.1 2.3 1.7
Other electrical machines 3.8 4.4 4.1 3.8 3.5
Automotive products 12.2 11.4 8.0 8.0 9.3
7843 Other parts, motor vehicles 1.2 1.1 0.8 0.7 0.9
7821 Goods vehicles 3.3 3.0 2.2 2.3 2.9
7812 Passenger transport vehicles 4.5 4.6 3.7 3.8 4.1
Other transport equipment 2.5 2.5 1.8 1.7 1.6
Textiles 2.3 2.0 1.9 1.8 1.9
Clothing 0.4 0.5 0.5 0.8 0.7
Other consumer goods 6.2 7.1 7.0 7.1 7.2
Other 0.0 0.0 0.0 0.0 0.0
Gold 0.0 0.0 0.0 0.0 0.0
Source: UNSD, Comtrade database (SITC Rev.3).WT/TPR/S/69 Trade Policy Review
Page 90
Table A1.4
Merchandise exports by product, 1994-98
(US$ million and per cent)
Commodity 1994 1995 1996 1997 1998
Total (US$ million) 4,388.9 5,439.7 5,835.0 6,759.4 5,671.8
Total primary products 78.3 77.9 75.3 75.5 63.2
Agriculture 34.6 31.3 30.8 34.0 23.7
Food 32.5 28.8 28.4 31.5 21.7
0363 Molluscs 1.1 1.2 0.7 0.8 1.0
0361 Crustaceans, frozen 0.8 0.7 0.6 1.0 1.3
0567 Vegetables prepared, preserved, n.e.s. 1.6 1.6 1.7 1.5 1.6
0711 Coffee, not roasted 4.5 5.2 3.8 5.9 5.0
0814 Flour, etc. of meat, fish;  animal feed 16.9 13.3 14.3 15.3 7.0
Agricultural raw material 2.2 2.5 2.4 2.5 2.0
Mining 43.7 46.7 44.5 41.6 39.5
Ores and other minerals 15.4 16.2 14.3 13.8 12.9
2816 Iron ore agglomerates 1.5 1.2 1.1 0.8 1.1
2831 Copper ores, concentrates 2.0 3.2 2.4 2.3 1.5
2874 Lead ores, concentrates 3.2 3.3 3.1 2.4 2.5
2875 Zinc ores, concentrates 4.8 4.3 4.7 5.9 5.6
Non-ferrous metals 24.2 25.5 23.6 21.9 22.1
6851 Lead, lead alloy, unwrought 0.9 1.0 1.2 1.0 1.2
6861 Zinc, zinc alloy, unwrought 3.0 2.3 2.8 2.6 2.9
6811 Silver 2.3 2.0 2.1 1.8 3.4
6821 Copper;  anodes;  alloys 16.6 18.7 15.6 13.9 12.3
Fuels 4.0 4.9 6.6 5.9 4.4
3344 Fuel oils, n.e.s. 0.0 1.8 1.8 1.6 1.7
3330 Crude petroleum 0.0 2.6 4.1 3.5 2.2
Manufactures 13.9 13.5 14.3 14.9 20.0
Iron and steel 0.1 0.1 0.2 0.3 0.4
Chemicals 2.2 2.2 2.6 2.7 3.1
Other semi-manufactures 1.4 1.4 1.0 1.2 1.6
Machinery and transport equipment 0.7 0.6 0.6 0.6 1.5
Power generating machines 0.0 0.0 0.0 0.0 0.0
Other non-electrical machinery 0.3 0.3 0.3 0.3 0.5
Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0
Office machines & telecommunication equipment 0.0 0.0 0.1 0.1 0.1
Other electrical machines 0.1 0.1 0.1 0.2 0.6
Automotive products 0.2 0.1 0.1 0.0 0.1
Other transport equipment 0.1 0.1 0.1 0.1 0.2
Textiles 3.4 3.2 2.7 2.9 2.9
Clothing 4.3 3.7 4.4 4.8 5.9
8454 T-shirts, other vests knit 1.2 1.5 1.1 1.1 1.8
8437 Shirts, mens boys, knit 0.9 0.6 1.3 1.7 1.8
Other consumer goods 1.7 2.4 2.7 2.4 4.5
8859 Time measuring equipment n.e.s. 0.0 0.0 0.0 0.0 1.2
8974 Other articles, precious metal 0.0 0.0 0.3 0.6 1.3
Other 7.8 8.5 10.5 9.6 16.8
Gold 7.8 8.5 10.4 9.5 16.8
9710 Gold, nonmonetary excluding ores 7.8 8.5 10.4 9.5 16.8
Source: UNSD, Comtrade database (SITC Rev.3).Peru WT/TPR/S/69
Page 91
Table AI.5
Merchandise exports by destination, 1994-98
(US$ million and per cent)
  Partner 1994 1995 1996 1997 1998
Total (US$ million) 4,388.9 5,439.7 5,835.0 6,759.4 5,671.8
Americas 38.1 37.3 39.6 43.0 52.8
USA 16.6 17.2 19.9 23.6 32.4
Canada 2.8 2.6 2.7 1.8 2.2
Other Americas 18.8 17.5 17.0 17.6 18.2
Brazil 4.1 3.7 4.1 3.8 3.2
Colombia 2.3 2.2 2.1 2.3 2.5
Chile 2.0 2.8 2.1 2.0 2.4
Mexico 3.8 1.8 1.6 1.7 2.4
Bolivia 1.8 1.4 1.7 1.6 2.0
Venezuela 1.9 3.0 2.2 2.0 1.9
Ecuador 1.4 0.9 1.2 1.6 1.9
Argentina 0.5 0.6 0.6 0.7 0.5
Europe 35.0 35.4 33.8 32.2 32.0
EU15 32.0 30.5 26.7 24.1 22.0
United Kingdom 9.2 7.5 7.3 4.4 4.8
Germany 6.4 6.1 5.2 5.7 4.1
Italy 4.5 4.5 3.4 3.4 3.3
Spain 1.7 2.2 2.4 2.3 2.7
Belgium-Luxembourg 2.7 2.9 2.6 2.7 2.4
Netherlands 5.3 5.1 3.6 3.2 2.4
France 1.4 1.3 1.4 1.4 1.6
EFTA 1.7 3.8 5.4 6.7 8.8
Switzerland 1.2 3.3 5.0 6.1 8.5
East Europe 0.9 0.6 1.0 1.0 0.7
Former USSR 0.5 0.2 0.4 0.2 0.3
Other Europe 0.4 0.4 0.6 0.4 0.5
Asia 24.9 25.5 24.5 22.9 13.9
Middle East 0.8 1.0 1.1 0.7 0.7
East Asia 24.0 24.5 23.1 21.9 12.7
China 6.5 6.4 7.2 7.3 4.1
Japan 8.8 8.4 6.6 7.0 3.8
Chinese Taipei 3.5 3.7 2.7 2.4 1.8
Korea, Rep. of 1.4 2.0 2.5 1.4 0.7
Hong Kong 0.8 0.9 0.9 1.0 0.7
South Asia 0.1 0.1 0.4 0.4 0.5
Oceania 0.6 0.2 0.3 0.3 0.3
Africa 0.7 0.7 1.1 1.1 0.6
Sub-Saharan Africa 0.2 0.1 0.1 0.1 0.1
Other Africa 0.5 0.6 1.0 1.0 0.4
Other 0.6 0.8 0.6 0.5 0.4
Source: UNSD, Comtrade database (SITC Rev.3).WT/TPR/S/69 Trade Policy Review
Page 92
Table AII.1
Peru's notifications under the WTO Agreements (as at 15 February 2000)
Article/instrument
imposing obligationWTO document – date
(latest document if recurrent) Description of requirement
Agreement on Agriculture
Article 18.2 G/AG/N/PER/3 - 25.11.99 Tables DS:1, DS:4 and DS:9 - Domestic support.
Articles 10 & 18.2 G/AG/N/PER/2 - 08.10.98 Tables ES:1 to ES:3 - Export subsidies.
Anti-dumping (Agreement on Implementation of GATT Article VI)
Article 16.4 G/ADP/N/53/PER/Corr.1 - 21.10.99 Semi-annual reports.
Article 16.5 G/ADP/N/14/Add.8 - 27.4.99 Competent authorities.
Article 18.5 Series G/ADP/N/1/PER/1 - 03.95 to 05.98 Incorporation of Agreement in national legislation.
Customs Valuation (Agreement on Implementation of GATT Article VII)
WT/L/38 G/VAL/2 - 28.04.95 Invocation of special provisions.
Decisions A.3 and A.4 G/VAL/N/3/PER/1 - 16.09.99 Decision on valuation of imported carrier media bearing
software.
WTO document WT/L/307 G/C/W/167 - 17.11.99 First Progress Report for the exceptional waiver.
WTO document WT/L/307 G/VAL/20 - 14.01.00 Implementation of provisions set for the exceptional waiver.
WTO document WT/L/307 G/VAL/21 - 25.02.00 Second Progress Report for the exceptional waiver.
Agreement on Import Licensing Procedures
Article 7.3 G/LIC/N/3/PER/2 – 19.01.99
G/LIC/N/3/PER/2/Add.1 - 08.10.99Replies to questionnaire on procedures.
Articles 1.4(a) & 8.2(b)) G/LIC/N/1/PER/1 – 16.02.96 Publication of laws and regulations.
Agreement on Preshipment Inspection
Article 5 G/PSI/N/1/Add.7 – 24.02.98 Laws and regulations.
Quantitative Restrictions (Decision on Notification Procedures for Quantitative Restrictions)
WTO document G/L/59 G/MA/NTM/QR/1/Add.4 - 18/09/1997 Initial and biennial reports.
Agreement on Rules of Origin
Article 5.1 G/RO/N/5 – 01.11.95 Non-preferential rules.
Annex II(4) G/RO/N/12 - 01.10.96 Preferential rules.
Agreement on Safeguards
Article 12.6 G/SG/N/1/PER/2 – 22.01.99 Notification of laws, regulations, and administrative
procedures.
Article 12.7 G/SG/N/2/PER - 23.03.95 Pre-existing Article XIX measures.
Article 12.7 G/SG/N/3/PER - 23.03.95 Existing Article 11.1 measures, prohibition and elimination
of certain measures.
Sanitary and Phytosanitary Measures (Agreement on the Application of)
Article 7, Annex B G/SPS/N/PER/13 – 30.08.99 Transparency of regulations.
State Trading  (Understanding on the Interpretation of GATT Article XVII)
Article XVII(4)(a) G/STR/N/3/PER - 28.07.97 Annual state-trading activities.
Agreement on Subsidies and Countervailing Measures
Article 25.1 G/SCM/N/3/PER – 10.07.96 Annual report on subsidies.
Article 25.11 G/SCM/N/52/PER – 24.09.99 Semi-annual report on countervailing actions.
Article 25.12 G/SCM/N/18/Add.8 – 27.04.99 Competent authorities.
Article 32.6 G/SCM/N/1/PER/1/Suppl.2 – 28.08.97 Incorporation of the Agreement in national legislation.
Agreement on Technical Barriers to Trade
Articles 2.9 and 2.10 G/TBT/NOTIF.99.298 – 23.06.99 Proposed and adopted technical regulations.
Annex 3 (c) G/TBT/CS/N/7/Rev.1 – 23.01.97 Acceptance of Code of Good Practice on voluntary
standards.
Article 15.2 G/TBT/2/Add.29 – 23.12.96 Laws and regulations.
Table AII.1 (cont'd)Peru WT/TPR/S/69
Page 93
Article/instrument
imposing obligationWTO document – date
(latest document if recurrent) Description of requirement
Agreement on Textiles and Clothing
Articles 2.8(a) and 2.11 G/TMB/N/226/Add.1 - 03.04.97 Lists of products to be included in the second stage of the
integration process.
Articles 2.6 & 2.7 G/TMB/N/86 - 24.05.95 Lists of products to be included in the first stage of the
integration process.
Article 3.1 G/TMB/N/83/Add.1 - 25.06.96 Imports of used clothing
Article 6.1 G/TMB/N/30 - 06.03.95 Retention of right to use safeguard mechanism.
Agreement on Trade-Related Aspects of Intellectual Property Rights
Article 4(d) IP/N/4/PER/1 - 19.08.97 Justification of MFN exemptions.
Article 63.2 Received on 01.02.00 Laws and regulations.
Article 69 IP/N/3/Rev.2/Add.2 - 31.01.97 Contact points.
Agreement on Trade-Related Investment Measures
Article 5.1 G/TRIMS/N/1/PER/1 - 18.04.95 TRIM inconsistent with the Agreement.
Article 6.2 G/TRIMS/N/2/REV.1 - 28.07.97 Publications in which TRIMs may be found.
Source : WTO Secretariat.WT/TPR/S/69 Trade Policy Review
Page 94
Table AII.2(a)
Average tariff with Andean Community countries, as at July 1999
(Per cent)
HS
Code Description No. of lines MFN Bolivia Colombia Ecuador Venezuela
Total 6,890 13.6 0.1 3.4 3.3 3.7
01 Live animals 28 12.0 0.0 0.0 0.0 0.0
02 Meat and edible meat offal 55 26.8 0.0 8.6 9.1 9.1
03 Fish and crustaceans, molluscs, etc. 118 12.0 0.0 0.0 0.0 0.0
04 Dairy produce; birds' eggs; natural honey; etc. 43 30.3 7.5 23.1 22.7 24.8
05 Products of animal origin, n.e.s. 26 12.0 0.0 0.0 0.0 0.0
06 Live trees and other plants; etc. 18 12.0 0.0 0.0 0.0 0.0
07 Edible vegetables and certain roots and tubers 69 19.4 0.0 1.6 1.6 1.6
08 Edible fruit and nuts; peel of citrus fruit or melons 72 25.0 0.0 1.6 2.1 2.1
09 Coffee, tea, maté and spices 33 15.3 0.0 1.4 1.6 1.6
10 Cereals 32 20.4 4.3 11.5 11.5 11.5
11 Products of the milling industry 35 16.4 0.0 6.0 3.5 6.4
12 Oil seeds and oleaginous fruit; miscellaneous grains, etc. 70 12.0 0.0 0.1 0.0 0.0
13 Lac; gums, resins and other vegetable saps and extracts 15 12.0 0.0 0.0 0.0 0.0
14 Vegetable plaiting materials; etc. 12 12.0 0.0 0.0 0.0 0.0
15 Animal or vegetable fats and oils, etc. 62 12.0 0.0 2.5 2.3 2.9
16 Preparations of meat, of fish or of crustaceans, etc. 33 18.0 0.0 4.0 4.9 4.9
17 Sugars and sugar confectionery 28 20.9 5.8 10.9 11.1 10.5
18 Cocoa and cocoa preparations 15 16.3 0.0 8.2 4.5 8.2
19 Preparations of cereals, flour, starch or milk; etc. 20 20.0 0.0 14.0 13.9 13.5
20 Preparations of vegetables, fruit, nuts, etc. 63 25.0 0.0 2.7 1.7 1.4
21 Miscellaneous edible preparations 30 12.4 0.0 3.5 2.9 3.6
22 Beverages, spirits and vinegar 35 15.4 0.0 3.3 2.9 3.2
23 Residues and waste from the food industries; etc. 32 12.0 0.0 1.3 1.0 1.4
24 Tobacco and manufactured tobacco  substitutes 12 12.0 0.0 3.9 4.5 4.5
25 Salt; sulphur; earths and stone; etc. 81 12.0 0.0 0.0 0.0 0.0
26 Ores, slag and ash 35 12.0 0.0 0.0 0.0 0.0
27 Mineral fuels, mineral oils and products, etc. 70 12.0 1.8 2.7 2.7 2.7
28 Inorganic chemicals; organic or inorganic compounds, etc. 261 12.0 0.0 0.0 0.0 0.0
29 Organic chemicals 630 12.0 0.0 0.1 0.1 0.1
30 Pharmaceutical products 69 12.0 0.0 0.1 0.5 0.5
31 Fertilizers 33 12.0 0.0 0.0 0.0 0.0
32 Tanning or dyeing extracts; etc. 71 12.0 0.0 2.6 3.0 3.0
33 Essential oils and resinoids; perfumery, cosmetic
preparations, etc.41 12.0 0.0 2.6 1.8 2.9
34 Soap, organic surface-active agents, washing preparations,
etc.33 12.0 0.0 6.5 3.9 7.2
35 Albuminoidal substances; modified starches; glues; etc. 28 12.2 0.0 1.5 1.5 1.5
36 Explosives; pyrotechnic products; matches; etc. 17 12.0 0.0 0.0 0.0 0.0
37 Photographic or cinematographic goods 37 12.0 0.0 0.0 0.0 0.0
38 Miscellaneous chemical products 123 12.0 0.0 0.8 0.8 0.9
39 Plastics and articles thereof 169 12.0 0.0 4.5 3.4 5.0
40 Rubber and articles thereof 113 12.0 0.0 2.9 3.4 3.4
41 Raw hides and skins (other than furskins) and leather 34 12.0 0.0 1.1 0.6 1.3
42 Articles of leather; etc. 28 12.0 0.0 4.4 7.2 7.2
43 Furskins and artificial fur; manufactures thereof 20 12.0 0.0 0.0 0.0 0.0
44 Wood and articles of wood; wood charcoal 81 12.0 0.0 3.0 3.5 3.3
45 Cork and articles of cork 10 12.0 0.0 0.0 0.0 0.0
46 Manufactures of straw, of esparto, etc. 6 12.0 0.0 0.0 0.0 0.0
47 Pulp of wood or of other fibrous cellulosic material; etc. 20 12.0 0.0 0.0 0.0 0.0
48 Paper and paperboard; etc. 156 12.0 0.0 5.7 5.5 6.3
49 Printed books, newspapers, pictures etc. 23 12.0 0.0 1.9 1.4 1.9
50 Silk 10 14.4 0.0 0.0 0.0 0.0
51 Wool, fine or coarse animal hair; etc. 70 17.0 0.0 7.7 8.7 8.8
Table AII.2a (cont'd)Peru WT/TPR/S/69
Page 95
HS
Code Description No. of lines MFN Bolivia Colombia Ecuador Venezuela
52 Cotton 134 16.8 0.0 12.5 12.3 12.5
53 Other vegetable textile fibres; etc. 35 13.8 0.0 3.3 4.2 3.7
54 Man-made filaments 73 16.3 0.0 11.2 12.9 13.0
55 Man-made staple fibres 118 16.9 0.0 11.4 13.2 13.8
56 Wadding, felt and nonwovens; twine, cordage, ropes, etc. 39 12.0 0.0 4.8 6.1 5.8
57 Carpets and other textile floor coverings 23 12.0 0.0 8.6 9.9 9.9
58 Special woven fabrics; tufted textile fa brics; lace; etc. 41 19.8 0.0 15.6 17.4 17.4
59 Impregnated, coated, covered or laminated textile fabrics;
etc.31 15.4 0.0 9.1 11.1 11.1
60 Knitted or crocheted fabrics 18 20.0 0.0 14.9 17.0 14.0
61 Articles of apparel and clothing accessories, knitted or
crocheted152 20.0 0.0 15.7 13.3 15.3
62 Articles of apparel and clothing accessories, not knitted 126 19.9 0.0 16.1 15.5 17.5
63 Other made-up textile articles; sets; worn clothing, etc. 69 19.9 0.0 12.7 12.3 15.4
64 Footwear, gaiters and the like; parts of such articles 30 20.0 0.0 12.4 14.3 14.8
65 Headgear and parts thereof 12 12.0 0.0 0.7 0.9 0.9
66 Umbrellas, sun umbrellas, walking-sticks, etc. 7 12.0 0.0 0.0 0.0 0.0
67 Prepared feathers and down and articles thereof 8 12.0 0.0 0.0 0.0 0.0
68 Articles of stone, plaster, etc. 53 12.0 0.0 2.7 1.2 3.3
69 Ceramic products 33 12.0 0.0 5.8 5.2 6.5
70 Glass and glassware 77 12.0 0.0 2.4 2.8 2.1
71 Natural or cultured pearls, precious or semi-precious stones,
etc.56 12.0 0.0 0.0 0.0 0.0
72 Iron and steel 181 12.0 0.0 0.1 0.1 0.1
73 Articles of iron or steel 134 12.0 0.0 3.0 2.9 3.8
74 Copper and articles thereof 61 12.0 0.0 0.6 0.4 0.7
75 Nickel and articles thereof 18 12.0 0.0 0.0 0.0 0.0
76 Aluminium and articles thereof 47 12.0 0.0 1.9 0.7 2.3
78 Lead and articles thereof 11 12.0 0.0 0.0 0.0 0.0
79 Zinc and articles thereof 14 12.0 0.0 0.0 0.0 0.0
80 Tin and articles thereof 9 12.0 0.0 0.0 0.0 0.0
81 Other base metals; cermets; articles thereof 59 12.0 0.0 0.0 0.0 0.0
82 Tools, implements, cutlery, spoons and forks, etc. 91 12.0 0.0 1.0 1.1 1.1
83 Miscellaneous articles of base metal 40 12.0 0.0 5.0 4.6 5.1
84 Nuclear reactors, boilers, machinery, etc. 735 12.5 0.0 1.4 1.3 1.6
85 Electrical machinery and equipment and parts thereof 432 12.0 0.0 1.7 1.3 1.8
86 Railway or tramway locomotives, rolling-stock and parts
thereof25 12.0 0.0 0.3 0.4 0.4
87 Vehicles other than railway or tramway rolling-stock, etc. 136 12.0 0.0 5.2 4.7 5.8
88 Aircraft, spacecraft, and parts thereof 17 12.0 0.0 0.0 0.0 0.0
89 Ships, boats and floating structures 25 12.0 0.0 0.0 0.0 0.0
90 Optical, photographic, cinematographic instruments, etc. 229 12.0 0.0 0.3 0.2 0.3
91 Clocks and watches and parts thereof 59 12.0 0.0 0.0 0.0 0.0
92 Musical instruments; parts and accessories of such articles 23 12.0 0.0 0.0 0.0 0.0
93 Arms and ammunition; parts and accessories thereof 25 12.0 0.0 0.0 0.0 0.0
94 Furniture; bedding, mattresses, etc. 47 12.0 0.0 4.2 5.2 5.6
95 Toys, games and sports requisites; parts and accessories
thereof47 12.0 0.0 1.8 1.8 2.3
96 Miscellaneous manufactured articles 58 12.0 0.0 4.1 4.3 4.6
97 Works of art, collectors' pieces and antiques 7 12.0 0.0 0.0 0.0 0.0
Note: Estimates based on concessions granted under Andean Decision 414 or under the bilateral agreements arising from Decision 3 21.
Source : WTO Secretariat estimates, based on data provided by the Peruvian authorities.WT/TPR/S/69 Trade Policy Review
Page 96
Table AII.2(b)
Average tariff with principal Latin American Integration Association partners, as at July 1999
(Per cent)
HS
Code DescriptionNo. of
lines MFN Argentina Brazil Chile Mexico Paraguay Uruguay
Total 6,890 13.6 13.4 13.3 8.0 13.3 13.5 13.5
01 Live animals 28 12.0 11.7 12.0 2.1 12.0 11.1 11.1
02 Meat and edible meat offal 55 26.8 26.3 26.8 24.3 26.8 25.1 25.6
03 Fish and crustaceans, molluscs, etc. 118 12.0 12.0 12.0 3.4 12.0 12.0 12.0
04 Dairy produce; birds' eggs; natural honey; etc. 43 30.3 30.3 30.3 29.1 30.3 29.7 27.0
05 Products of animal origin, n.e.s. 26 12.0 12.0 12.0 0.0 12.0 11.1 11.9
06 Live trees and other plants; etc. 18 12.0 12.0 12.0 2.7 12.0 12.0 12.0
07 Edible vegetables and certain roots and tubers 69 19.4 19.1 19.4 15.2 19.1 18.7 19.4
08 Edible fruit and nuts; peel of citrus fruit or
melons72 25.0 23.3 25.0 16.4 24.8 24.6 25.0
09 Coffee, tea, maté and spices 33 15.3 15.0 15.0 4.4 15.1 14.4 15.3
10 Cereals 32 20.4 19.6 20.4 18.2 20.4 19.2 18.5
11 Products of the milling industry 35 16.4 15.9 16.4 15.0 16.1 16.4 16.4
12 Oil seeds and oleaginous fruit; miscellaneous
grains, etc.70 12.0 12.0 12.0 2.9 12.0 11.8 12.0
13 Lac; gums, resins and other vegetable saps and
extracts15 12.0 11.4 11.0 5.8 11.5 12.0 12.0
14 Vegetable plaiting materials; etc. 12 12.0 12.0 12.0 0.8 11.0 11.4 12.0
15 Animal or vegetable fats and oils, etc. 62 12.0 11.4 11.6 7.9 11.9 10.1 11.2
16 Preparations of meat, of fish or of crustaceans,
etc.33 18.0 17.9 17.8 14.5 18.0 17.2 17.3
17 Sugars and sugar confectionery 28 20.9 20.9 20.9 20.7 20.9 20.2 20.9
18 Cocoa and cocoa preparations 15 16.3 16.3 16.3 10.4 16.3 16.3 16.3
19 Preparations of cereals, flour, starch or milk;
etc.20 20.0 20.0 20.0 18.2 19.4 20.0 20.0
20 Preparations of vegetables, fruit, nuts, etc. 63 25.0 23.9 24.5 15.2 24.4 24.4 25.0
21 Miscellaneous edible preparations 30 12.4 12.3 12.4 9.2 11.8 11.6 12.0
22 Beverages, spirits and vinegar 35 15.4 15.4 15.4 14.3 15.4 15.4 15.4
23 Residues and waste from the food industries;
etc.32 12.0 12.0 12.0 5.9 12.0 9.0 12.0
24 Tobacco and manufactured tobacco subs titutes 12 12.0 12.0 12.0 12.0 12.0 12.0 12.0
25 Salt; sulphur; earths and stone; etc. 81 12.0 12.0 11.8 0.2 11.7 12.0 11.9
26 Ores, slag and ash 35 12.0 12.0 12.0 0.0 12.0 12.0 12.0
27 Mineral fuels, mineral oils and products, etc. 70 12.0 11.7 11.5 4.0 12.0 12.0 12.0
28 Inorganic chemicals; organic or inorganic
compounds, etc.261 12.0 12.0 11.7 1.0 11.2 12.0 12.0
29 Organic chemicals 630 12.0 11.8 11.6 0.6 11.6 12.0 12.0
30 Pharmaceutical products 69 12.0 11.8 11.8 8.1 11.7 11.7 12.0
31 Fertilizers 33 12.0 12.0 12.0 1.2 12.0 12.0 12.0
32 Tanning or dyeing extracts; etc. 71 12.0 11.6 11.7 4.5 11.1 11.6 11.8
33 Essential oils and resinoids; perfumery,
cosmetic preparations, etc.41 12.0 11.9 11.6 4.3 12.0 10.5 12.0
34 Soap, organic surface-active agents, washing
preparations, etc.33 12.0 12.0 12.0 9.5 12.0 11.9 12.0
35 Albuminoidal substances; modified starches;
glues; etc.28 12.2 11.8 11.7 3.9 10.9 12.2 10.9
36 Explosives; pyrotechnic products; matches; etc. 17 12.0 12.0 12.0 4.1 12.0 12.0 12.0
37 Photographic or cinematographic goods 37 12.0 9.5 10.5 9.3 4.3 12.0 11.0
38 Miscellaneous chemical products 123 12.0 11.7 11.9 4.8 11.4 12.0 12.0
39 Plastics and articles thereof 169 12.0 11.7 11.6 8.4 11.9 12.0 12.0
40 Rubber and articles thereof 113 12.0 11.7 11.6 5.0 11.6 12.0 12.0
41 Raw hides and skins (other than furskins) and
leather34 12.0 10.9 12.0 5.4 12.0 10.2 12.0
42 Articles of leather; etc. 28 12.0 12.0 12.0 11.5 12.0 12.0 12.0
43 Furskins and artificial fur; manufactures thereof 20 12.0 12.0 12.0 4.7 12.0 12.0 12.0
44 Wood and articles of wood; wood charcoal 81 12.0 12.0 12.0 5.4 12.0 12.0 12.0
45 Cork and articles of cork 10 12.0 12.0 12.0 1.0 12.0 12.0 12.0
46 Manufactures of straw, of esparto, etc. 6 12.0 12.0 12.0 9.6 12.0 12.0 12.0
47 Pulp of wood or of other fibrous cellulosic
material; etc.20 12.0 11.5 10.5 0.0 12.0 12.0 11.4
48 Paper and paperboard; etc. 156 12.0 11.9 12.0 10.9 12.0 12.0 11.2
49 Printed books, newspapers, pictures etc. 23 12.0 9.4 9.4 8.3 9.4 12.0 12.0
50 Silk 10 14.4 14.4 14.4 13.5 14.4 14.4 14.4
Table AII.2b (cont'd)Peru WT/TPR/S/69
Page 97
HS
Code DescriptionNo. of
lines MFN Argentina Brazil Chile Mexico Paraguay Uruguay
51 Wool, fine or coarse animal hair; etc. 70 17.0 16.9 17.0 13.0 17.0 17.0 16.9
52 Cotton 134 16.8 16.8 16.8 10.7 16.8 16.8 16.8
53 Other vegetable textile fibres; etc. 35 13.8 13.8 13.8 10.7 13.8 13.8 13.8
54 Man-made filaments 73 16.3 16.3 11.2 12.6 16.3 16.3 16.3
55 Man-made staple fibres 118 16.9 16.9 16.9 13.7 16.9 16.9 16.9
56 Wadding, felt and nonwovens; twine, cordage,
ropes, etc.39 12.0 11.8 11.6 10.0 11.6 12.0 12.0
57 Carpets and other textile floor cove rings 23 12.0 12.0 12.0 10.3 12.0 12.0 12.0
58 Special woven fabrics; tufted textile fabrics;
lace; etc.41 19.8 19.8 19.4 16.9 19.8 19.8 19.3
59 Impregnated, coated, covered or laminated
textile fabrics; etc.31 15.4 15.2 14.9 14.7 15.4 15.4 15.4
60 Knitted or crocheted fabrics 1 8 20.0 20.0 20.0 13.2 20.0 20.0 20.0
61 Articles of apparel and clothing accessories,
knitted or crocheted152 20.0 20.0 20.0 15.9 20.0 20.0 20.0
62 Articles of apparel and clothing accessories, not
knitted126 19.9 19.9 19.9 18.9 19.9 19.9 19.9
63 Other made-up textile articles; sets; worn
clothing, etc.69 19.9 19.9 19.9 15.3 19.9 19.9 19.9
64 Footwear, gaiters and the like; parts of such
articles30 20.0 20.0 20.0 17.2 20.0 20.0 20.0
65 Headgear and parts thereof 12 12.0 12.0 12.0 10.0 12.0 12.0 12.0
66 Umbrellas, sun umbrellas, walking-sticks, etc. 7 12.0 12.0 12.0 9.9 12.0 12.0 12.0
67 Prepared feathers and down and articles thereof 8 12.0 12.0 12.0 9.6 12.0 12.0 12.0
68 Articles of stone, plaster, etc. 53 12.0 12.0 11.7 9.8 12.0 12.0 12.0
69 Ceramic products 33 12.0 12.0 12.0 10.3 12.0 12.0 12.0
70 Glass and glassware 77 12.0 11.9 11.5 7.8 11.1 12.0 12.0
71 Natural or cultured pearls, precious or semi-
precious stones, etc.56 12.0 12.0 12.0 3.9 12.0 12.0 12.0
72 Iron and steel 181 12.0 12.0 12.0 6.1 12.0 12.0 12.0
73 Articles of iron or steel 134 12.0 11.8 11.9 8.0 11.3 12.0 12.0
74 Copper and articles thereof 61 12.0 12.0 11.7 6.1 11.8 12.0 12.0
75 Nickel and articles thereof 18 12.0 12.0 11.2 1.1 11.3 12.0 12.0
76 Aluminium and articles thereof 47 12.0 11.7 10.9 9.4 11.7 12.0 11.5
78 Lead and articles thereof 11 12.0 12.0 12.0 0.9 12.0 12.0 12.0
79 Zinc and articles thereof 14 12.0 12.0 12.0 0.0 12.0 12.0 12.0
80 Tin and articles thereof 9 12.0 12.0 12.0 0.0 12.0 12.0 12.0
81 Other base metals; cermets; articles thereof 59 12.0 12.0 11.8 0.0 12.0 12.0 12.0
82 Tools, implements, cutlery, spoons and forks,
etc.91 12.0 11.5 11.5 9.6 11.7 12.0 12.0
83 Miscellaneous articles of base metal 40 12.0 11.8 12.0 10.2 12.0 12.0 12.0
84 Nuclear reactors, boilers, machinery, etc. 735 12.5 12.0 12.1 8.5 11.9 12.5 12.5
85 Electrical machinery and equipment and parts
thereof432 12.0 11.9 11.9 8.0 11.7 12.0 12.0
86 Railway or tramway locomotives, rolling-stock
and parts thereof25 12.0 12.0 12.0 9.8 12.0 12.0 12.0
87 Vehicles other than railway or tramway
rolling-stock, etc.136 12.0 12.0 11.9 10.4 12.0 12.0 12.0
88 Aircraft, spacecraft, and parts thereof 17 12.0 12.0 12.0 8.5 12.0 12.0 12.0
89 Ships, boats and floating structures 25 12.0 12.0 12.0 9.1 12.0 12.0 12.0
90 Optical, photographic, cinematographic,
instruments etc.229 12.0 11.8 11.6 5.2 11.9 12.0 12.0
91 Clocks and watches and parts thereof 59 12.0 12.0 12.0 9.6 12.0 12.0 12.0
92 Musical instruments; parts and accessories of
such articles23 12.0 12.0 12.0 9.6 12.0 11.5 12.0
93 Arms and ammunition; parts and accessories
thereof25 12.0 12.0 12.0 9.6 12.0 12.0 12.0
94 Furniture; bedding, mattresses, etc. 47 12.0 12.0 12.0 10.4 12.0 12.0 12.0
95 Toys, games and sports requisites; parts and
accessories thereof47 12.0 12.0 12.0 10.1 11.7 12.0 12.0
96 Miscellaneous manufactured articles 58 12.0 11.8 11.7 9.9 11.4 12.0 12.0
97 Works of art, collectors' pieces and antiques 7 12.0 12.0 12.0 8.2 12.0 12.0 12.0
Note: Estimates based on preferences granted under the following LAIA agreements:  Acuerdos de Alcance Parcial de Renegociación Nos. 20
y 33 (Paraguay y Uruguay);  Acuerdos de Alcance Parcial de Complementación Económica Nos. 308, 309, 325 y 338 (respectively
Mexico, Argentina, Brazil and Chile);  Acuerdo de Alcance Parcial Agropecuario No. 2 (Argentina, Brasil, Chile, Cuba, Paraguay,Uruguay);  Acuerdo Regional de Apertura de Mercados No. 3 (Paraguay).
Source : WTO Secretariat estimates, based on data provided by the Peruvian authorities.WT/TPR/S/69 Trade Policy Review
Page 98
Table AIII.1
Goods exempt from preshipment inspection
Legislative Decree No. 659 of 16 August 1991 and Supreme Decree No. 015-97-EF of 25 February 1997:
- Imports with a f.o.b. value under US$5,000, except all used vehicles and used goods.
- Temporary imports (except if requested by importer).
- Gifts to private bodies and to national public sectors, except the state owned companies, made within the limits of the
Decree Law No. 21942 and Legislative Decree No. 542.
- Presents made within the limits of the Decree Law No. 23602 and Legislative Decree No. 503.
- Personal and household effects.
- Goods imported by diplomatic personnel or international organizations under legal mechanisms in force.
- Military weapons, arms and any other goods considered as "war material" or "military secret".
- Goods exempted from all import duties and taxes under legal dispositions in force.
- Imports by the Ministry of Presidency to be used in social and emergency programmes.
Supreme Decree No. 003-96 of 5 January 1996:
- Milk powder of a fat content exceeding or not 1.5 % (0402.10.00.00;  0402.10.90.00;  0402.21.11.00; 0402.21.19.00;
0402.21.91.00;  0402.21.99.00;  0402.29.11.00;  0402.29.19.00;  0402.29.91.00; 0402.29.99.00).
- Wheat (1001.10.10.00;  1001.10.90.00;  1001.90.10.00;  1001.90.20.00;  1001.90.30.00).
- Yellow flint corn (not for sowing) (1005.90.11.00).
- Other corns (1005.90.12.00;  1005.90.90.90).
- Rice (1006.10.10.00;  1006.10.90.00;  1006.20.00.00;  1006.30.00.00;  1006.40.00.00).
- Wheat flour (1101.00.00.00).
- Soy beans (1201.00.90.00).
- Soy bean cake (2304.00.00.00).
- Mineral oils (2710.00.71.00).
- Urea for agricultural use (3102.10.00.10).
Supreme Decree No. 004-96-EF of 5 January 1996:
- Goods imported by the Central Government Organizations within limits of this Decree.
Supreme Decree No. 015-97:
- Cereals (1001.90.20.00;  1003.00.90.00;  1004.00.90.00;  1005.90.20.00;  1005.90.00.90).
- Crop seeds (1208.10.00.00).
- Animal or vegetable fats and oils (1507.10.00.00;  15121100.00;  1512.19.00.00).
- Fertilizers (3102.21.00.00;  3102.30.00.20;  3103.10.00.00;  3104.20.00.10;  3105.20.00.00;  3105.30.00.00).
- Tanning or dyeing extracts, tannins and their derivatives, dyes, pigments and other colouring matter, paints and
varnishes, putty and other mastics, inks  (3201.10.00.00;  3204.11.00.00;  3204.12.00.00;  3204.13.00.00;  3204.14.00.00;3204.16.00.00;  3204.17.00.00;  3204.19.00.00;  3204.20.00.00;  3206.10.00.00;  3206.49.00.00;  3207.10.00.00;  3207.20.10.00;
3208.90.00.90;  3215.11.00.00;  3215.19.00.00;  3215.90.90.00).
- Plastics and articles thereof:
(1)  Ethylene polymers, in primary forms (3901.10.00.00;  3901.20.00.00;  3901.30.00.00);
(2)  Propylene polymers or other olefin polymers, in primary forms (3902.10.00.00;  3902.30.00.00);
(3)  Styrene polymers, in primary forms (3903.19.00.00);
(4)  Vinyl chloride or other halogenated olefin chlorides, in primary forms (3904.10.10.00;  3904.10.20.00; 3904.21.00.00;  
3904.22.00.00);
(5)  Vinyl acetate polymers or other vinyl ester polymers, in primary forms (3905.20.00.00);
(6)  Acrylic polymers, in primary forms (3906.90.90.00);
(7)  Polyacetals, other polyesters, in primary forms (3907.20.20.00;  3907.20.30.00;  3907.20.90.00;  3907.30.00.00;  
3907.40.00.00;  3907.60.00.10;  3907.60.00.90;  3907.91.00.00).
- Cotton (5201.00.00.10;  5201.00.00.20;  5101.00.0030;  5201.00.01.90).
- Boilers, machinery and mechanical appliances, parts thereof:
(1)  Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders, fire
extinguishers, whether or not charged, spray guns and similar appliances, steam or sand blasting machines and similar jet
projecting machines (8424.30.00.00;  8424.81.30.00;  8424.81.90.00);
(2)  Derricks, cranes, including cable cranes, mobile lifting frames, straddle carriers and works trucks fitted with a crane
(8426.20.00.00;  8426.41.00.00;  8264.90.00.00;  8426.91.00.00);
(3)  Fork-lift trucks, other works trucks fitted with lifting or handling equipment (8427.10.00.00;  8427.20.00.00;
8427.90.00.00);
Table AIII.1 (cont'd)Peru WT/TPR/S/69
Page 99
(4)  Other lifting, handling, loading or unloading machinery (for example lifts, escalators, conveyors, telepheriques)
(8428.10.10.00;  8428.10.90.00;  8428.32.00.00;  8428.39.00.00;  8428.90.00.00);
(5)  Other moving grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth,
minerals or ores, pile-drivers and pile-extractors, snow ploughs and snow-blowers (8430.31.00.00;  8430.41.00.00;
8430.49.00.00;  8430.50.00.00);
(6)  Milking machines and dairy machinery (8434.20.00.00);
(7)  Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
(8435.10.00.00);
(8)  Machines for cleaning, sorting or grading seed, grain or dr ied leguminous vegetables, machinery used in the milling indust ry
or for the working of cereals or dried leguminous vegetables, other than farm-type machinery (8437.80.90.00);
(9)  Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or d rink,
other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils (8438.10.20.00;
8438.50.00.00;  8438.60.00.00;  8438.80.90.00;  8444.00.00.00);
(10)  Machines for preparing textile fibres, spinning, doubling or twisting machines and other machinery for producing textile yarn,
textile reeling or winding (including weft-winding) machines, and machines for preparing textile yarns for use on the
machines of heading No. 84.46 or 84.47 (8445.20.00.00;  8445.30.00.00;  8445.90.00.00);
(11)  Knitting machines, stitch-bonding machines, and machines for making gimped yarn, tulle, lace, embroidery, trimmings, brai d
or net and machines for tufting (8447.11.00.00;  8447.12.00.00;  8447.20.20.00;  8447.90.00.00;  8451.30.00.00;
8451.40.90.00;  8451.80.00.00);
(12)  Metal-rolling mills and rolls thereof (8455.21.00.00;  8455.22.00.00;  8455.30.00.00).
Source : Official Journal El Peruano , 19 September 1999.WT/TPR/S/69 Trade Policy Review
Page 100
Table AIII.2
Goods and services subject to the ISC
Tariff item Product Specific rate
2203.00.00.00 Beers S/. 1.4/litre
2402.20.10.00/2402.20.20.00 Black and golden tobacco cigarettes S/. 0.05/cigarette
2710.00.19.00 Gas for motors:
- Up to 84 octanes S/. 1.87/gallon
- Over 84 octanes up to 90 octanes S/. 2.45/gallon
- Over 90 octanes up to 95 octanes S/. 2.69/gallon
- Over 95 octanes S/. 2.97/gallon
2710.00.41.00 Kerosene S/. 0.52/gallon
2710.00.50.10/2710.00.50.90 Gasoils S/. 1.24/gallon
2711.11.00.00/2711.19.00.00 Liquefied oil gas S/. 0.52/gallon
- Slot machines and other electronic machines UIT 0.15/machine-montha
Tariff item Product Ad valorem  rate (%)
2201.10.00.10 Natural mineral water or medicinal mineral water. 10
2201.10.00.12 Artificial mineral water and carbonated water 17
2201.10.00.30 Carbonated water 17
2202.10.00.00 Water, included mineral and carbonated water, with sugar or
other sweet, or flavoured17
2204.10.00.00/2204.29.90.00 Grape wines 20
2205.10.00.00/2205.90.00.00 Vermouth and other grape wines prepared with plants or
aromatic substances20
2206.00.00.00 Cider, pear brandy, hydromel and other fermented beverages 20
2207.10.00.00 Undistilled ethyl alcohol 20
2208.20.10.00/2208.90.90.00 Wine spirits or wine brand spirits; whisky, rum and sugarcane
and tafia (low grade rum)20
8702.10.10.00/8702.90.99.90 Only:  assembled automobiles for collective people
transportation, with planned capacity up to 24 seats, the driver
seat included0, 30 or 55a
8702.10.10.00/8702.90.99.90 Only:  assembled automobiles planned mainly for people
transportation0, 30 or 55a
8703.10.00.00/8703.90.00.90 Assembled automobiles planned mainly for people
transportation0, 30 or 55a
8704.21.00.10/8704.31.00.10 Only:  cabin-form chassis of pick up light trucks0, 30 or 55a
8704.21.00.90/8704.31.00.90 Only:  cabin-form chassis of pick up light trucks0, 30 or 55a
- Lotteries, bingo and raffles 10
-C a s i n o s 5
- Horse races 2
a As at August 1999, one fiscal unit (UIT) was equivalent to S/. 2,800.
b New vehicles are taxed at 30%;  used vehicles are taxed at 55% unless they have been reconditioned or repaired at the CETICOS
processing zones, in which case they are exempted from the excise tax.
Source : Information provided by the Peruvian authorities.Peru WT/TPR/S/69
Page 101
Table AIII.3
Goods exempted from the General Sales Tax
Tariff items Product
0301.10.00.00/ 0307.99.90.90 Fish, crustaceans, molluscs and other aquatic invertebrates
0401.20.00.00 Only unprocessed whole milk
0511.10.00.00 Cattle semen
0511.99.10.00 Cochineal insect
0701.10.00.00/0701.90.00.00 Fresh or frozen potatoes
0702.00.00.00 Fresh or frozen tomatoes
0703.10.00.00/0703.90.00.00 Fresh or frozen onions, shallot garlic, garlic, leek and other alliaceous garden stuffs
0704.10.00.00/0704.90.00.00 Fresh or frozen cabbages, cauliflower, curled cabbages, turnips and other of the brassica genus
0705.11.00/0705.29.00.00 Fresh or frozen lettuce and chicory
0706.10.00.00/0706.90.00.00 Fresh or frozen carrots, turnips, beetroot for salads, radish and comestible roots
0707.00.00.00 Fresh or frozen cucumber, gherkins
0708.10.00.00 Fresh or frozen vetch or peas, including husked
0708.20.00.00 Fresh or frozen beans (French beans)
0708.90.00.00 Other fresh or frozen legumes, including husked
0709.10.00.00 Fresh or frozen artichokes
0709.20.00.00 Fresh or frozen asparagus
0709.30.00.00 Fresh or frozen eggplants
0709.40.00.00 Fresh or frozen celery, except apionabo
0709.51.00.00 Fresh or frozen mushrooms
0709.52.00.00 Fresh or frozen truffles
0709.60.00.00 Fresh or frozen capsicum
0709.70.00.00 Fresh or frozen spinach (including from New Zealand) and orachs
0709.90.10.10/0709.90.90.90 Fresh or frozen olives and other alliaceous garden stuffs
0713.10.10.00/0713.10.90.20 Vetch, dried, husked, including peeled or sliced
0713.20.10.00/0713.20.90.00 Dried, husked chick pea, including peeled or sliced
0713.31.10.00/0713.39.90.00 Dried, husked beans (French beans), even peeled or sliced
0713.40.10.00/0713.40.90.00 Dried, husked lentils and big lentils, including peeled or sliced
0713.50.10.00/0713.50.90.00Garden bean vetch, hores bean and other beans of the same sort, including dried, husked, peeled
or sliced
0713.90.10.00/0713.90.90.00 Other dried, husked legumes, including peeled or sliced
0714.10.00.00/0714.90.00.00Yucca roots, arrow root, salep root, sweet potatoes and similar roots and tubers rich in fecula or
inulin, including fresh, sliced or in pellets sago marrow
0801.10.00.00/0801.30.00.00 Fresh or dried coconuts and brazil nuts
0803.00.11.00/0803.00.20.00 Fresh or dried bananas
0804.10.00.00/0804.50.20.00 Fresh or dried dates, figs, pineapples, alligator pear, guavas and mangos
0805.10.00.00 Fresh or dried oranges
0805.20.10.00/0805.20.90.00 Fresh or dried tangerines, wilkings and similar sour fruit hybrids
0805.30.10.00/0805.30.20.00 Fresh or dried lemon and lime
0805.40.00.00/0805.90.00.00 Fresh or dried grapefruit and other sour fruit
0806.10.00.00 Grapes
0807.10.00.00/0807.20.00.00 Fresh melons, watermelons and papaws
Table AIII.3 (cont'd)WT/TPR/S/69 Trade Policy Review
Page 102
Tariff items Product
0808.10.00.00/0808.20.20.00 Fresh apples, pears and quinces
0809.10.00.00/0809.40.00.00Fresh apricots, (including Mexican apricots), cherries, peaches (engrafted apricots and
nectarines), plums and sloes
0810.10.00.00 Fresh strawberries
0810.20.00.00 Fresh raspberry, blackberry, mulberry
0810.30.00.00 Fresh currant, including blackcurrant
0810.40.00.00/0810.90.00.00 Fresh cranberries or myrtleberries and other similar fruits
0901.11.00.00 Raw or green coffee
0902.10.00.00/0902.40.00.00 Tea
0910.10.00.00 Ginger or kion
0910.30.00.00 Turmeric
1001.10.10.00 Wheat for planting
1002.00.10.00 Common rye for planting
1003.00.10.00 Barley for planting
1004.00.10.00 Oats for planting
1005.10.00.00 Corn for planting
1006.10.10.00 Peeled rice for planting
1007.00.10.00 Sorghum for planting
1008.20.10.00 Millet for planting
1008.90.10.10 Quinua (chenopodium quinoa) for planting
1201.00.10.00/1209.99.90.00 Other oleaginous seeds and fruits, seeds for planting
1211.90.20.00 Barbasco
1211.90.30.00 Wild marjoram
1212.10.00.00 Carob beans and seeds
1213.00.00.00/1214.90.00.00 Chicory roots, cereal straw and products
1404.10.10.00 Annatto
1404.10.30.00 Tare
1801.00.10.00 Raw cacao or in grain
2401.10.10.00/2401.20.20.00 Leaf tobacco or unprocessed tobacco
4901.10.00.00/4901.99.00.00-
4903.00.00.00Books for educational institutions and cultural publications
5101.11.00.00/5104.00.00.00 Wool and fine or ordinary furs, non-carded and non-combed fiber waste and thread
5201.00.00.10/5202.99.00.00 Non-carded and non-combed cotton, including fiber wastes and threads
5302.10.00.00/5305.99.00.00Hemp, jute, abaca and other textile fibers processed in branch, but not spun;  tow, threads and
fiber wastes
7108.11.0000, 7108.12.0000 Gold for non-monetary use
8703.10.00.00/8703.90.00.90Used vehicles with at least one year of use and no more than 2,000 c.c., imported according to
Law Decree No. 26117
8703.10.00.00/8703.90.00.90 Only automotive vehicles for transport of persons, imported under Law No. 26983
Source : Supreme Decree No. 055-99-EF of 15 April 1999.Peru WT/TPR/S/69
Page 103
Table AIII.4
Transactions exempted from the General Sales Tax
(a) Export of goods.
(b) Export of services.
(c) Leasing and any other form of cession for the use of real estate, provided that the income generated is qualified as First o r Second
Category Income to which sales tax applies.
(d) Transfer of used goods made by individuals or corporate entities not engaged in business.
(e) Transfer of goods as part of a business transfer.
(f) The amount equivalent to the c.i.f. value in the transfer of goods from abroad carried out before the importation into Peru.
(g) In addition to goods detailed in Table III.3, the importation of:
- goods or transfer of goods made free-of-charge in favour of publ ic sector entities and agencies, except public companies, as
well as to religious organizations.
- personal goods and household furniture imported free from customs duties in accordance with legal provisions and up to the
amount and term established therein, excluding vehicles.
- goods acquired with donations from abroad, provided they are destined for public works projects in accordance with bilateral
technical cooperation agreements between the Peruvian Government and other States or international governmental entities
with bilateral or multilateral funds.
(h) Gambling and bets, such as lotteries, bingo, raffles, slot machines and other electronic machines, casinos and horse race ev ents.
(i) Adjudication of exclusive title of goods obtained from the execution of contracts of business collaboration, to each contrac ting
party, provided they supply the necessary information to the SUNAT (National Superintendency of Tax Administration).
(j) The allocation of funds, goods, services and construction contracts carried out by the contracting parties of associations, consortia,
joint ventures or any other form of contract of business collaboration, which do not carry independent accounting, for the exec ution
of business or common work derived from an obligation expressed in the contract, provided the requirements and conditions
established by SUNAT are fulfilled.
(k) The competence of the operator of contracts of business collaboration, which do not carry independent accounting of the comm on
goods, tangible or intangible, services and construction contracts, acquired for the execution of business or common work, subj ect
matter of the contract, in the proportion corresponding to each contracting party, in accordance with that established by the
Regulations.
(l) Credit:  only income earned by banks and financial and credit institutions from the trading of commercial bills of exchange,
promissory notes, invoices and any other commercial paper, as well as from fees and interest received from the transactions of said
enterprises. Likewise, interest and commission from development credits granted, directly or through financial agents, by
international agencies or foreign government institutions.
(m) Public passenger carrier services within the country, except air services.
(n) Cargo carrier services from and to Peru, as well as complementary services, provided that they are carried out in the Custom s zone.
(o) Live theater productions, zarzuela, classical music concerts, op eras, operettas, ballet and national folklore considered by the
National Cultural Institute (Instituto Nacional de Cultura) to be public cultural events; as well as bull spectacles.
(p) Sale of food and beverages in public and university diningrooms.
(q) Construction, modification, repair and careenage of high-board vessels carried out by domestic companies for vessels of fore ign
origin.
(r) Interests generated by registered bonds issued by companies incorporated or to be incorporated in Peru, provided that the is suance is
made pursuant to the General Corporate Law and the Stock Market Law.
(s) Life insurance policies issued by insurance companies legally established in Peru in accordance with the regulations of the
Superintendency of Banking and Insurances, provided the voucher is issued in favour of individuals resident in Peru.
(t) Service charge rendered to non-domiciled persons related to the domestic sale of foreign products, provided the commission a gent
is an intermediary between the domiciled person and the non-domiciled person, and the charge is paid abroad.
(u) Insurance policies of the Credit Insurance Programme for Small Enterprises as defined in Legislative Decree No. 879.
(v) The construction and repair of unities of the Navy made by the Navy Industrial Services.
Source : Supreme Decree No. 055-99-EF of 15 April 1999.WT/TPR/S/69 Trade Policy Review
Page 104
Table AIII.5
Prohibited imports
Product description Reasons Legislation
Organochlorinated insecticides International convention Supreme Decree No. 037-91-AG of 16 September 1991
Dangerous or radioactive residues and
wastesHealth, environment
protectionLegislative Decree No. 757 of 13 November 1991 and
Supreme Decree No. 029-93-ITINCI of 22 November 1993
Pyrotechnic products Health, security Law No. 26509 of 21 July 1995
Second-hand clothes and shoes Health Law Decree No. 25789 of 21 October 1992 and Law 26975
Geographical texts or mapping onwhatever support (video, diskette) that
mutilates national territoryNational identity Law No. 26219 of 19 August 1993 and Supreme Decree
No. 0015-93-RE of 6 November 1994
Foreign alcoholic beverages whosedenomination includes the word PISCOProtected denomination
of originLaw No. 26426 of 4 January 1995
Live bovines, products and subproducts of
bovine, caprine and ovine origin from the
following countries:  Belgium;  France;Ireland;  Luxembourg;  the Netherlands;
Portugal;  Switzerland, and United
KingdomHealth Office Resolution No. 109-98-SENASA of
10 September 1998
Agrichemical products whose active
components include:  lindan and
parathiun, which by the year 2000 do not
have an environmental impact study
approved by the competent authoritiesHealth, environment
protectionLaw No. 26744 of 18 January 1997
Used tyres Health, environment
protectionSupreme Decree No. 003-97-SA of 7 June 1997
Source: Official Journal El Peruano , 23 September 1999.Peru WT/TPR/S/69
Page 105
Table AIII.6
Restricted imports, September 1999
Product Reason Requirement Legislation
Radio and communication
equipment to be connected
to a networkUsers security and
functioning of the
networkHomologation Legislative Decree No. 702 of 8 November 1991;  Supreme
Decree No. 013-93-TC of 6 May 1993;  Directoral
Resolution No. 063-99-MTC
Radio transmission
equipmentSecurity Authorization from Ministry
of Transport andCommunicationLegislative Decree No. 702 and Supreme Decree No. 013-
93-TC
Geographical texts ormapping publicationsNational identity Authorization from Ministry
of External RelationsSupreme Decree No. 570-57-EF of 5 July 1957;  Law
No. 26219 of 19 August 1993 and Supreme DecreeNo. 015-93-RE of 6 January 1994
Weapons and munitionsand spare parts forpersonal useSecurity Authorization from Ministry
of InteriorLaw No. 25054 of 20 June 1989;  Supreme Decree
No. 007-98-IN of 5 October 1998
Explosives and their rawmaterialsSecurity Authorization from Ministry
of InteriorLaw No. 25707 of 6 September 1992;  Supreme Decree
No. 086-92-PCM of 2 November 1992
All chemicals productsused directly or indirectlyin the cocaine processNarcotics control Authorization from
MITINCILaw Decree No. 25623 of 22 July 1992;  Supreme Decree
No. 008-93-ITINCI of 4 June 1993;  Law No. 26332 of24 June 1994
Ammonium nitrate andelements entering in itsprocessSecurity Can only be imported by
large explosive or miningcompanies with theauthorization of the Ministryof Interior.  Other companiesmust be registered with the
MITINCI and need an
authorization.Legislative Decree No. 846 of 21 September 1996
Pharmaceutical products,
surgical equipment,
packed food, cosmeticsand perfumesHealth Sanitary registry (can be
replaced under specific
conditions by a sworndeclaration)Law No. 26842 of 20 July 1997;  Supreme Decree No. 010-
97-SA of 24 December 1997;  Supreme Decree No. 007-
98-SA of 25 September 1998
Narcotics Narcotics control
InternationalConventionsThe State has a monopoly on
narcotics trade.  Stateagencies need an OfficialImport Certificate, whileprivate laboratories need inaddition an authorizationfrom the Health MinistryLaw No. 26842 of 20 July 1997;  Law Decree No. 22095
Products and subproducts
of vegetable and animaloriginHealth Sworn statement and
sanitary certificatesD.S. No. 016-76-AL of 30 October 1976;  Ministerial
Resolutions Nos. 210-91-AG, 259-91-AG, and 283-96-AGof 6 April 1991, 22 April 1991 and 1 April 1996,
respectively;  Ministerial Resolution No. 368-98-AG of
5 August 1998;  and Supreme Decree No. 399-99-AG of24 May 1999
Agricultural insecticides International
conventionSubstances must be
registered with the Ministryof Agriculture (SENASA).Registry gives exclusiveimport rightsSupreme Decree No. 015-95-AG of 16 June 1995
Veterinary products Health Registry with Sanitary
Authorities (SENASA) fromthe Ministry of AgricultureSupreme Decree No. 015-98-AG of 22 July 1998
Wild fauna and flora, CITES
InternationalConvention,protection of
threatened species
from unregulatedinternational trade- Law No. 21080 of 21 January  975;  Supreme Decree
No. 013-99-AG of 19 June 1999
Residuals and waste Health Sanitary authorization from
Health MinistryLaw No. 26842 of 20 July 1997
Waste paper and paper
board for industrialrecyclingHealth,
environmentprotectionQuality certificate issued in
the country of origin or byinspection companiesSupreme Decree No. 029-93-ITINCI of 22 November 1993
Hydrobiological products Health,
environmentprotectionAuthorization from Fishing
MinistryLaw Decree No. 25977 of 22 December 1992;  Supreme
Decree No. 01-94-PE of 15 January 1994
Source : Official Journal El Peruano , 23 September 1999.WT/TPR/S/69 Trade Policy Review
Page 106
Table AIII.7
Products subject to phytosanitary and zoo-sanitary requirements
Plant products and subproducts subject to phytosanitary requirements (as per Ministerial Resolutions No. 210-91-AG,
4 August 1991), No. 259-91-AG (22 April 1991) and No. 283-96-AG (1 April 1996))
HS Code Product Requirements
06;  14;  12 Category I:  Plants or parts of plants, seeds for spreading or
investigations, and modified live organisms.Phytosanitary certificate and entry licence
08;  06;  07;
10;  44;  13;
52;  53Category II:  Primary vegetable products for consumption, direct use or
industrial transformation (such as industrial seeds, vegetables, wood or
vegetable fibers).Phytosanitary certificate and entry licence
11;  23;  10;
8;  9;  12Category III:  All semi-processed vegetable products (such as flours,
dried fruits, or dehydrated herbs).Phytosanitary certificate and entry licence
07;  20;  11;
19;  17;  18;
40;  23;  20;Category IV:  All processed or industrialized vegetable products (such
as frozen, pre-cooked or tinned food, crafted wood or paper wastes).Entry licence
Animal products and subproducts subject to zoo-sanitary requirements (as per Ministerial Resolution No. 368-98-AG,
5 August 1998)
HS Code Product Requirements
01 Live animals. Zoosanitary Export certificate issued by the
official authority in the country of origin;
entry licence issued by SENASA
02 Meat and edible meat offal. As above
04 Dairy products. As above
05.04/11 Other animal products. As above
16.01 Sausages. As above
16.02.41 Hams and cuts. As above
41.01/02/03 Rough hides and skins. As above
51.01 Shorn wool. As above
51.02.10.10 Fine alpaca or llama hair. As above
51.05 Carded or combed wool and animal hair. As above
a Processed food products require sanitary registration.
Source : Official journal El Peruano, Normas Legales , 23 September 1999.
__________