With the publication of Supreme Decree No. 5516, all changes and tax incentives introduced by Supreme Decree No. 5503 were eliminated. The only measure maintained is a 0% customs tariff rate until December 31, 2026. This applies for the importation of machinery, equipment, and functional units intended for the food, agri-food, textile, metallurgical, mining, tire, lubricating oil, and battery industries, as well as auto parts.
Additionally, Supreme Decree No. 5518 was issued, reducing the customs tariff rate to 0% until December 31, 2026 for “black line” electronic goods, such as mobile phones and tablets.
Below is the complete list of tariff headings subject to a 0% customs tariff rate in force for this year:
It is important to note that the reduction of the customs tariff rate to 0% does not affect the application of other taxes (such as VAT or the Specific Consumption Tax – ICE), nor does it exempt importers from complying with other customs obligations, including payment of storage fees, port services, potential fines, or documentary and prior control requirements.