WORLD TRADE  
ORGANIZATION   
G/SCM/N/60/PER 
G/SCM/N/71/PER 20 December 2012 
 
(12-7000) 
Committee on Subsidies and 
Countervailing Measures Original: Spanish 
 
 
 
SUBSIDIES 
 
New and Full Notification Pursuant to Article XVI:1 of the 
GATT 1994 and Article 25 of the Agreement on 
Subsidies and Countervailing Measures 
 
PERU 
  
 The following communication, dated 10 December 2012, is being circulated at the request of 
the delegation of Peru.  
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Peru hereby submits this new a nd full notification in accordan ce with its obligations under 
Article XVI:1 of the General Agreement on Tariffs  and Trade 1994 ("GATT 1994") and Article 25 of 
the Agreement on Subsidies and Counter vailing Measures ("SCM Agreement"). 
  The information in this notification is provi ded for purposes of transparency.  It should be 
noted that, pursuant to Article 25.7 of the SCM Agreement, notification of these subsidies does not 
prejudge their legal status, effects or natu re under the GATT 1994 or the SCM Agreement. 
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G/SCM/N/71/PER Page 2 
 
 
  I. CETICOS OF ILO, MATARANI, TACNA AND PAITA 
1. Title of the subsidy programme, if relevant, or brief description or identification of the 
subsidy. 
Centres for export, processing, industry, marketing and services (CETICOS) of Ilo, Matarani, 
Tacna and Paita. 
 
2. Period covered by the notification.  The period  to be covered by the notification should 
be the most recently completed calendar or fisca l year.  In the latter case, the start and 
end dates of the fiscal year should be specified. 
 1999-2000. 
 
3. Policy objective and/or purpose of the subsidy. 
 To develop the southern (Ilo, Matarani and Tacna) and northern (Paita) zones of Peru by 
promoting private investment in infrastructure for goods production and services activities. 
 
4. Background and authority for the subsidy (including identification of the legislation 
under which it is granted). 
 Legislative Decree No. 842 (as amended by  Legislative Decree No. 865) declaring 
the development of the southern zone of Peru  to be of priority interest and creating 
Centres for export, processing, industry, marketing and services (CETICOS) in Ilo, Matarani and Tacna; 
 
 Legislative Decree No. 864 declaring the deve lopment of the northern zone of Peru to 
be of priority interest and creating the Centre for export, processing, industry, marketing and services (CETICOS) in Paita; 
 
 Law No. 26831 amending certain Articles of  Legislative Decrees Nos. 842 and 864 
on tax exemption for enterprises established in the Centres for export, processing, 
industry, marketing and services (CETICOS) of Ilo, Matarani, Paita and Tacna; 
 
 Supreme Decree No. 023-96-ITINCI (and amendments thereto) approving the 
Regulation governing the Centres for expor t, processing, industry, marketing and 
services (CETICOS), as amended by Supreme Decree No. 005/97/ITINCI; 
 
 Supreme Decree No. 112-97-EF (and amendments thereto) approving the single 
harmonized text of the rules with force of law issued in relation to CETICOS. 
 
5. Form of the subsidy (i.e., gran t, loan, tax concession, etc.). 
 Tax waivers/exemptions. 
 6. To whom and how the subsidy is provided (whether to producers, to exporters, or 
others;  through what mechanism;  whether a fixed or fluctuating amount per unit;  if the latter, how determined). 
 Any Peruvian or foreign natural or legal person w ith the status of a user authorized to engage 
in the permitted activities who enters into a contr act for the assignment for consideration of physical  G/SCM/N/60/PER 
 G/SCM/N/71/PER 
 Page 3 
 
 
  space (land) with the general management of the CETICOS or who acquires such property through a 
purchase-sale contract. 
7. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy. 
 Information not available. 
 
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement. 
 Until 31 December 2012. 
 
9. Statistical data permitting an assessment of the trade effects of the subsidy. 
 Information not available. 
 
II. PROMOTION OF THE AMAZON REGION 
1. Title of the subsidy programme, if relevant, or brief description or identification of the 
subsidy. 
 Promotion of investment in the Amazon region. 
 
2. Period covered by the notification.  The period  to be covered by the notification should 
be the most recently completed calendar or fisca l year.  In the latter case, the start and 
end dates of the fiscal year should be specified. 
 1999-2000. 
 
3. Policy objective and/or purpose of the subsidy. 
Promotion of the sustained and overall devel opment of the Amazon region, establishing the 
conditions for public investment and the promotion of private investment. 
 
4. Background and authority for the subsidy (including identification of the legislation 
under which it is granted). 
 Law No. 27037 on the promotion of investment in the Amazon region. 
 
 Supreme Decree No. 103-99-EF (and am endments thereto) approving the 
Implementing Regulations for the tax pr ovisions contained in the Law on the 
promotion of investment in the Amazon region. 
 
5. Form of the subsidy (i.e., gran t, loan, tax concession, etc.). 
 Tax waivers/exemptions and app lication of differentiated rates. 
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  6. To whom and how the subsidy is provided (whether to producers, to exporters, or 
others;  through what mechanism;  whether a fixed or fluctuating amount per unit;  if the latter, how determined). 
The programme applies solely to enterprises locat ed in the Amazon region, i.e. in the Loreto, 
Madre de Dios, Ucayali, Amazonas and San Martín  regions, as well as in the Amazonian provinces 
and districts of the Ayacucho, Cajamarca, Cuzc o, Huánuco, Junín, Pasco, Puno, Huancavelica, 
La Libertad and Piura regions.  
 
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy. 
 Information not available.
 
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement. 
 The tax benefits are applicable for a period of 50 (fifty) years as of their entry into 
effect (1 January 1999). 
 
9. Statistical data permitting an assessment of the trade effects of the subsidy. 
 Information not available. 
 
III. FONDEPES 
1. Title of the subsidy programme, if relevant, or brief description or identification of the 
subsidy. 
 National Fisheries Development Fund (FONDEPES). 
 
2. Period covered by the notification.  The period  to be covered by the notification should 
be the most recently completed calendar or fisca l year.  In the latter case, the start and 
end dates of the fiscal year should be specified. 
 1999-2000. 
 
3. Policy objective and/or purpose of the subsidy. 
To foster, implement and provide techni cal, economic and financial support for the 
development of small-scale maritime and coastal fishing and of fisheries and aquaculture activities, 
particularly in terms of basic infrastructure fo r the development and distribution of fisheries 
resources. 
 
4. Background and authority for the subsidy (including identification of the legislation 
under which it is granted). 
 Supreme Decree No. 010-92-PE establishing the National Fisheries Development Fund 
(FONDEPES).   G/SCM/N/60/PER 
 G/SCM/N/71/PER 
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  5. Form of the subsidy (i.e., gran t, loan, tax concession, etc.). 
 Financing of credit programmes and fina ncial support at preferential rates; 
 
 support services for the small-scale fisheries se ctor related to the use of infrastructure 
and equipment. 
 
6. To whom and how the subsidy is provided (whether to producers, to exporters, or 
others;  through what mechanism;  whether a fixed or fluctuating amount per unit;  if the latter, how determined). 
Natural or legal persons engage d in aquaculture and small-scale maritime and coastal fishing. 
 7. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy. 
Only certain FONDEPES activities and projects have a subsidy component.  Given that no 
specific information is available on the amount of these subsidy components, the general execution 
of expenditure  in accordance with the FONDEPES budget is provided below. 
 
 It should be noted that this expenditure incl udes (i) payroll expenditure;  (ii) expenditure 
related to the purchase of goods and services;  (iii) project expenditure;  (iv) financial investment 
expenditure;  and (v) other current a nd capital expenditure;  and is fina nced by:  (i) ordinary resources 
(income from tax revenue and other sources) and (ii) direct resources (income generated and 
administered directly by FONDEPES itself, such as property revenue, fees, provision of services, 
inter alia ). 
Execution of expenditure in accordance with the FONDEPES budget  
 1999 
Total (S/.) 23,235,494 
Total (US$)   6,874,406 
Exchange rate 3.38 
 Source:   Economic Transparency website of the Ministry of the Economy and Finance. 
Prepared by the Ministry of Foreign Trade and Tourism. 
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement. 
 Indefinite. 
 
9. Statistical data permitting an assessment of the trade effects of the subsidy. 
 Information not available. 
 
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