This often leads to discriminatory and arbitrary treatment at the border and the lack of ability by the exporter to know what tariff treatment will be assessed on each shipment. The United States has urged Peru to adopt software valuation practices based on the WTO Agreement on Customs Valuation. There is no statutory requirement to buy Peruvian goods or services. Interested companies must purchase bid documents, however, and bidders must have a local office or representative to qualify. Peru is not a signatory to the WTO Government Procurement Agreement.
Exporters can receive rebates of the tariffs and value-added taxes paid on their inputs.
In June 1995, the government approved a simplified drawback scheme which allows small exporters to claim a flat 5 percent rebate, subject to certain restrictions. The government announced plans in November 1996 to increase the duty drawback to 8 percent and expand its application to fuels, but has not yet promulgated the legislation to implement these plans. In addition, while enforcement has been stepped up, piracy remains widespread. Peru has ratified, but not yet fully implemented, the provisions of the TRIPs Agreement. The United States and Peru have held talks on U.S. concerns related to Peru's new intellectual property regime.