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N 182-2013-EF Nuevo Reglamento del Rgimen Aduanero Especial De Equipaje y Menaje de Casa

Approval of new regulations for Special Customs Regimen on Baggage and Household Goods SUPREME DECREE N 182-2013-EF Web link: EXPLANATORY STATEMENT - PDF CONCORDANCES THE PRESIDENT OF THE REPUBLIC WHEREAS: That the sub-paragraph k) of Article 98 of the General Customs Law, approved by Legislative Decree N 1053, establishes that the entrance and exit of baggage and household goods is governed by the provisions set forth in the Regulations; That the Regulations for Baggage and Household Goods were approved by Supreme Decree N 016-2006-EF and amended by Supreme Decrees N 096-2008-EF, 206-2009-EF y 0422011-EF; That the Government's purpose is to restructure and update the norms about the special customs regimen on Baggage and Household Goods as regulatory changes in customs both in the General Customs Law and the Law of Customs Offenses have occurred. That, additionally, advances in technology significantly reduce the cost of some goods carried in baggage, which makes them more accessible to the public. Therefore, it is necessary to approve new regulations for Special Customs Regimen on Baggage and Household Goods to update the list of exempt goods, improve the customs control, simplify the procedures when travelers arrive or depart the country, and review the regulations regarding the entrance of the international crew personal belongings working for means of transportation; In use of the power conferred upon him by number 8) of Article 118 of the Political Constitution of Peru and Law N 29158, Organic Law of the Executive Power; HEREBY RESOLVES: Article 1. Approval Be it approved the new Regulations for Special Customs Regimen on Baggage and Household Goods, comprising of twenty-three (23) Articles and four (4) Final Complementary Provisions. Article 2. Repeal The Supreme Decree N 016--2006, its amendments and all provisions contrary to this Supreme Decree shall be repealed. Article 3. Effective date This Supreme Decree will become effective as of thirty (30) calendar days from the day following its publication in El Peruano Official Gazette.

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Article 4. Endorsement This Supreme Decree shall be endorsed by the Minister of Economy and Finance. Given in the House of Government, in Lima, the twenty-fourth day of July of two thousand thirteen. OLLANTA HUMALA TASSO Constitutional President of the Republic LUIS MIGUEL CASTILLA RUBIO Minister of Economy and Finance

REGULATIONS FOR SPECIAL CUSTOMS REGIMEN ON BAGGAGE AND HOUSEHOLD GOODS TITLE I GENERAL PROVISIONS Article 1. Purpose The purpose of these regulations is to rule the special customs regimen on baggage and household goods and the entrance of clothing and personal belongings of the crew of international carriers. Article 2. Definitions For the purposes of these Regulations the following terms shall have the meanings as specified: Custody Form: A document issued by the Customs Authority to the traveler upon his arrival to the country where it is stated that the goods he/she carries cannot be withdrawn from the customs area, provided these have been declared, keeping in custody until their subsequent destination or return abroad. Baggage Sworn Statement Form: An obligatory document, where the traveler declares that his/her accompanying baggage, a) does not carry goods subject to the payment of taxes or b) carries goods subject to the payment of taxes, which will be used for the corresponding customs destination, according to SUNAT provisions. Temporary Entrance/Exit Statement Form: A form through which a traveler requests the temporary entrance or exit of his/her goods. Baggage: New or used goods needed reasonably by a traveler provided that these are for his/her use or consumption according to the trip's purpose and length, and that due to its quantity, nature and variety they are not destined for commercial or industrial use. Accompanying Baggage: That carried by a traveler during his/her entrance or exit to the country.

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Non Accompanying Baggage: That that enters or leaves the country by any via or means of transportation before or after the traveler's entry or exit under the terms of a transportation document. Delayed Baggage: That accompanying baggage that has not arrived with the traveler due to reasons beyond his/her control. Household goods: Furniture and home fittings, new or used, owned by the traveler and/or his/her family, in case of family group. Portable: Light weighted articles designed to be readily carried by hand. SUNAT: The National Superintendence of Tax Administration (Peru's tax administrator). Taxes: Tariffs and other taxes levied on imports. Crew: A person who provides on board services (driving, maneuvering or customer service) for an international carrier. Family group: Responsible family member, spouse or partner, and children under eighteen (18) years old. Traveler: A person who enters or leaves the country with a passport or official document, wherever the length of his/her staying and the purpose of the trip. Non-resident traveler: A person who accredits his/her residence abroad and enters the country for cultural, scientific, sport, business, technical or other purposes. Article 3. Scope These regulations apply for travelers holding a passport or official document upon their entrance to or departure the country and for the crew. Article 4. Exclusion The following items are excluded from the special customs regimen on baggage and household goods: a) Automobile vehicles, including motorcycles, mopeds or four-wheelers, motor homes or trailers, vessels of any kind, including personal watercraft and aircrafts, as well as the spare parts of all the above mentioned items. b) Seeds, plants, animals and their by-products and derivatives, unless they have an express authorization from the pertinent institution. c) Objects of national historical, archaeological, artistic and cultural interest, unless they have an express authorization from the pertinent institution. d) Arms and ammunition

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e) Those owned by resident travelers in border areas that occasionally cross the border, which are ruled by special customs destination as established in the General Customs Law. Article 5. Travelers' obligations The travelers have the following obligations: a) To complete and sign the Baggage Sworn Statement providing information of any item, with or without baggage subject to the payment of taxes. In case of a family group, one-single statement in accordance to SUNAT's specifications may be presented. b) To present the Baggage Sworn Statement together with their passports or official document to the Customs Authority. c) To allow their baggage to be controlled and checked by the Customs Authority. Article 6. International carriers' obligations The international carriers have the following obligations: a) To provide the Baggage Sworn Statement to the travelers before their arrival to the country. b) To keep custody of baggage until its delivery to the passengers in designated areas under customs control. Article 7. Customs controlling The Customs Authority has the control of every person, baggage, household goods, other goods, and means of transportation pursuant to the General Customs Law. Likewise, it can conclude on passenger or crew's inspection and the physical inspection of their baggage and household goods, clothing and personal belongings in accordance to SUNAT proceedings. For such effect, the traveler or crew shall be cooperative while SUNAT shall make control activities using state-of-the-art instruments. If during the traveler or crew's inspection, or the physical inspection, non declared goods subject to the payment of taxes are found, or if there is a difference between the quantity or species declared and those verified, the Customs Authority shall seizes them. The traveler may benefit from the immediate payment of customs tax debt, the corresponding charges, and the fine established by the General Customs Law, provided the traveler brings his/her baggage or household goods with him/her. Seizure is automatically lifted upon payment. Article 8. Legal abandonment Legal abandonment occurs in the following cases: a) When the non-accompanying baggage and/or household goods arrived by any means, are not requested for customs destination within thirty (30) calendar days from the day after their arrival.
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b) When the baggage and/or household goods with Custody Form are not requested for customs destination within thirty (30) calendar days from the day after its issuance. c) When the Baggage and/or household goods are requested for re-embarkation or returning abroad and this is not performed in a term allowed. The Customs Act and its Regulations are applied to legal abandoned goods. TITLE II BAGGAGE Article 9. Exempted baggage The following goods considered as baggage are exempted from payment of duties when entering the country: a) Clothing and adornment items for the travelers personal use. b) Toiletry articles for the travelers use. c) Medication for the travelers personal use. d) One (1) electric shaver or electric hair remover for the travelers use. e) Two (2) portable electrical appliances for hair and for the travelers use. f) One (1) unit or one (1) set of sport articles for the travelers personal use. g) One (1) portable electronic calculator h) Books, magazines and printed documents in general which are clearly for the travelers personal use. i) Suitcases, bags and other containers of common use containing the objects constituting the travelers baggage. j) One (1) musical instrument, as long as it is portable. k) One (1) radio receiver, or one (1) music player including a recorder, or one (1) equipment containing them, as long as it is portable, with its own source of power and nonprofessional. l) Up to twenty (20) compact discs. m) Two (2) photographic cameras. n) One (1) video camera, as long as it is portable, with its own source of power and nonprofessional.

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o) One (1) portable video digital disc player. p) One (1) portable electronic home video game device. q) Two (2) external computer hard drives, four (4) memory cards for digital cameras, video cameras and/or videogames, only if carrying such devices, four (4) USB memories (pen drive), ten (10) video cassettes for portable video cameras, and ten (10) video or video game digital discs. r) One (1) portable electronic agenda or electronic tablet. s) One (1) portable computer, with its own source of power. t) Two (2) cell phones. u) Up to twenty (20) packets of cigarettes or fifty (50) cigars or two hundred and fifty (250) grams of shredded or threaded tobacco for smoking. v) Up to three (3) liters of liquor. w) Auxiliary means and the necessary equipment for medical control or mobilization (wheelchairs, stretchers, crutches, blood pressure, temperature, and glucose monitors, among others) carried by handicapped or sick travelers. x) One (1) live domestic animal as pet, which has complied with the corresponding health regulations. y) Declared objects in the Temporary Exit Statement form in accordance to Article 23 or that are identified as national or nationalized items provided they constitute baggage and presumably they are not for sale because of the amount. z) Goods for the travelers use or consumption and gifts that because of their quantity, nature or variety are presumably not for sale, amounting jointly US$ 500,00 (five hundred and 00/100 US dollars). In case of electric and electronic appliances, tools and equipment specific for the travelers activity, profession, or trade, these will not exceed one (1) unit per type. The traveler must be over eighteen (18) years old to enter the goods indicated in subparagraphs u) and v), and over (7) years old for the goods in sub-paragraphs d), n), s); and in the case of sub-paragraphs t) only one (1) unit may be entered. Exempts are granted on each trip and are individual and non-transferable. Article 10. Taxable Goods Goods in the Baggage Sworn Statement carried by the travelers in their accompanied or unaccompanied baggage, not included in Article 9,are subject to the payment of duties according to the following rules: a) For the goods considered baggage, with a value not exceeding US$ 1.000,00 (one thousand and 00/100 US dollars) per trip, a single tax of twelve per cent (12%) of customs value, up to maximum US$ 3.000,00 (three thousand and 00/100 US dollars) per calendar year.
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b) For the goods exceeding the limits established in the paragraph above, the normal import duties shall apply. Article 11. Custody Form The travelers shall leave their goods declared under the Customs Authoritys custody and shall receive a Custody Form, when: a) Taxes are not paid, b) Carrying articles not considered baggage and do not comply with the legal requirements to enter the country. c) Carrying articles not considered as baggage, which must be subject to the corresponding customs destination complying with the legal requirements established in the Customs General Law and special norms. The Custody Form shall be used to complete the documentation required at the customs destination, following SUNAT guidelines.

Article 12. Unaccompanied Baggage Unaccompanied baggage coming from the country of origin or from the countries the traveler has visited has the same tax and customs treatment as that of accompanied baggage, provided that it is demonstrated with the passport or official document and the transport document that the baggage arrived within one (1) month before and up to six (6) months after the travelers arrival date. Unaccompanied baggage not complying with the conditions indicated in the above paragraph is subject to payment of all taxes. Article 13. Delayed Baggage Entry of delayed baggage has the same tax and customs treatment as accompanied baggage, provided that the document issued by the international carrier is submitted indicating expressly the amount of suitcases or packages that did not arrive with the traveler and that the baggage identifications correspond to those of the traveler. For its withdrawal, a new Baggage Sworn Statement is submitted to the Customs Authority and the baggage is subjected to the respective control. TITLE III HOUSEHOLD GOODS Article 14. Taxable Goods The entry to the country of the following goods considered household goods is subject to a single tax of twelve per cent (12%) of customs value, determined by SUNAT in accordance with the current legislation:

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a) Furniture in general. b) Table linens and bed spreads. c) Glassware, crockery, cutlery, and other table ware. d) Cooking and pastry utensils. e) Home decoration articles, including original or copy paintings. f) Articles for home cleaning and similar uses. g) Household tools. h) Home electrical appliances, one (1) per type. i) Books, one (1) per title. j) Three (3) rugs or tapestry. k) One (1) subscriber telephone. l) Television sets. m) Music playing equipment. n) Digital video disc players. o) One (1) personal computer and its peripherals. p) One (1) fax machine. q) One (1) gym apparatus or equipment. r) One hundred (100) units of used phonograph discs, compact discs, digital video discs, magnetophone tapes, cassettes and videocassettes, altogether. s) Bicycles. t) Toys. u) Other goods to be used and consumed at home. When the amount of goods permitted is not specified, this must agree with the number of the family groups members, and has a variety that is not supposedly for sale. The entrance of household goods shall comply with the legal requirements set forth in the Customs General Law and special regulations.

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Article 15. Rules for entry Entry of household goods is governed by the following rules: a) They shall arrive as cargo one (1) month before and up to six (6) months after the travelers arrival date. b) The traveler shall prove his/her stay abroad of more than thirteen (13) consecutive months prior to his/her arrival. This term is not interrupted by the travelers occasional entry into the country as long as they do not exceed thirty (30) consecutive or alternated calendar days every year. c) The traveler is not to have used this benefit in the last two (2) years calculated from the Simplified Import Statement numbering date. d) The entry of household goods stated in the travelers Household goods Exit Statement, duly controlled by the Customs Authority is exempted of the payment of taxes. TITLE IV SPECIAL CASES Article 16. Deaths Abroad Entry of baggage and/or household goods of Peruvian citizens who die abroad is exempted from taxes, and these shall be requested by the spouse, child, parent or any other heir that prove their right to such goods, with the prior authorization of the Customs Authority. Article 17. Crew members Crew members are not subject to Articles 9 and 10, and may only carry their own clothing and personal belongings, provided that they are used and are included in the following list: a) Clothing and adornment items. b) Toiletry articles. c) Medications. d) One (1) hair dryer. e) One (1) electric shaver or electric hair remover. f) Books, magazines and printed documents. g) Suitcases, bags and other containers of common use containing personal belongings. h) One (1) photographic camera. i) One (1) cell phone.

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j) Declared goods listed in the Temporary Exit Statement, in accordance with the provisions in Article 23. k) Airline crew members, one (1) portable computer, such as laptop, electronic tablet or similar; and additionally, one (1) portable computer provided by the airline to be used in performing their tasks. SUNAT shall establish the manner, term and conditions for the entry, registration and replacement of such computers. TITLE V EXIT OF BAGGAGE AND/OR HOUSEHOLD GOODS Article 18. Outgoing travelers Outgoing travelers may take, besides their baggage or household goods, handicraft, gold/silver work, jewelry, and any other product manufactured in our country that because of their amount or condition, are presumably not for sale. In case of regularization of the custody form or temporary entries, if the traveler is unable to embark, and his/her baggage, household goods or merchandise have been received by the international carrier for exit or controlled shipping, such goods shall not be given back to him/her without the prior authorization of the Customs Authority, who shall order their custody until their subsequent exit or shipment. TITLE VI TEMPORARY OPERATIONS Article 19.- Temporary Entry The traveler is allowed to enter the following goods temporarily with suspension of tax payment up to twelve (12) months, provided they are able to be identified and individualized, with the prior presentation of the Temporary Entry/Exit Statement according to SUNAT provisions, and to a guarantee for any of the modalities considered in the Customs General Law regulations, for an amount equivalent to the taxes: a) Tools and equipment clearly necessary to perform the professionals and technicians tasks or activities that come to provide their services in the country. b) Goods destined to artistic, scientific, cultural, sport, or pedagogical purposes. c) Wardrobe of artists, theater companies, circus or the like. d) Samples carried by accredited international sales agents, not exceeding one unit per type. The Customs Authority may request the necessary marks to allow full identification of the samples, prior to entry.

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e) Weapons for civilian use, with the prior compliance of the legal requirements on the matter. Exceptionally, when the weapons enter with Diplomatic Missions security staff or member, the temporary entry is granted for the time indicated by the responsible entity of controlling weapons for civilian use in the country through the corresponding resolution. f) Other articles not exceeding one unit for each type or kind. Temporary entry of spare parts or pieces of tools, machinery or equipment, as well as consumer goods is not allowed. They shall be subjected to the regular import procedure. Article 20. Non-resident Travelers Goods Previous presentation of the Temporary Entry/Exit Statement, according to SUNAT provisions, non-resident traveler may temporarily enter, with a tax suspension and for the term of their stay in the Peruvian territory and up to twelve (12) months, sport items of personal use, and goods and equipment for performing the activities listed below, related to adventure tourism: a) Hang gliding. b) Andinism or mountaineering. c) Canoeing. d) Hunting. e) Underwater hunting. f) Speleology. g) Water skiing. h) Snow skiing. i) Kayak. j) Wildlife observation. k) Paragliding. l) Fishing. m) Surfing. n) Trekking. o) Wind surfing. Article 21. Non-resident travelers goods for professional or sports use Non-resident traveler may enter temporarily during his/her stay in the country, with a tax suspension and without a guarantee, up to maximum twelve (12) months the following goods, provided they are able to be identified and individualized: a) Goods for the professional use that are needed to perform the tasks of professional news agencies, foreign press correspondents, and representatives of foreign information media, provided that they are duly acknowledged by the Ministry of Foreign Affairs. b) Sports articles necessary for participating in competitions organized by the State official entities or duly acknowledged by the Peruvian Institute of Sports. Article 22. Regularization of temporary entry Upon leaving the country and within the term granted, the traveler shall present the Temporary Entry/Exit Statement before the Customs Authority, as well as the goods that entered for the authorized operations control and regularization. Additionally, within the term granted, the
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temporary entry may be regularized by nationalizing the goods, through a Baggage Sworn Statement or the regular import procedure, as appropriate. Article 23. Temporary exit Outgoing travelers and crew members shall present a Temporary Exit Statement to the Customs Authority for the local or nationalized goods they are carrying according to SUNAT provisions, to be reentered without being subject to taxes. FINAL COMPLEMENTARY PROVISIONS FIRST. SUNAT is entitled to issue the complementary provisions for the enforcement of these Regulations. SECOND. When situations as Acts of God or force majeure are accredited, the Customs Authority may exceptionally authorize, beyond the terms established in Articles 12 and 15, that the benefits stated in Articles 9 or 14 of these Regulations are granted. THIRD. Applicable infractions and fines due to the failure to comply with these Regulations will be those set forth in the Customs General Law and the current Table of Fines, as appropriate. FOURTH. In case certain elements may lead to presume of illicit activities, notwithstanding the corresponding administrative fines, the provisions in the Customs Crimes Law, the Criminal Code, and the pertinent procedural rules shall app

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