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Consolidated TPP Text – Annex 2-D: Tariff Schedule of Peru

General Notes

1. The provisions of this Schedule are generally expressed in terms of the Customs Tariff Schedule of Peru (Arancel de Aduanas de la República del Perú (AAPERU)), and the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General Notes, Section Notes and Chapter Notes of the AAPERU.  To the extent that provisions of this Schedule are identical to the corresponding provisions of the AAPERU, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the AAPERU.

2. The base rates of duty set out in this Schedule reflect Peru’s Most-Favoured-Nation (MFN) rates of duty in effect on January 1, 2010.

3. In this Schedule, rates of duty expressed in monetary units shall be rounded down to the nearest 0.001 of the official monetary unit of Peru.

4. The following staging categories shall apply to the elimination of customs duties by Peru pursuant to Article 2.4.2 (Elimination of Customs Duties):

• (a) customs duties on originating goods provided for in the items in staging category EIF shall be eliminated entirely, and these goods shall be duty-free on the date of entry into force of this Agreement for Peru;
• (b) customs duties on originating goods provided for in the items in staging category B6 shall be eliminated in six annual stages, and these goods shall be duty-free effective January 1 of year 6;
• (c) customs duties on originating goods provided for in the items in staging category B11 shall be eliminated in 11 annual stages, and these goods shall be duty-free effective January 1 of year 11;
• (d) customs duties on originating goods provided for in the items in staging category B13 shall be eliminated in 13 annual stages, and these goods shall be duty-free effective January 1 of year 13;
• (e) customs duties on originating goods provided for in the items in staging category B16 shall be eliminated in 16 annual stages, and these goods shall be duty-free effective January 1 of year 16;
• customs duties on originating goods provided for in the items in staging category PE-R1 shall be reduced as follows:
  • (i) the ad valorem duty shall be eliminated entirely on the date of entry into force of this Agreement for Peru; and
  • (ii) the specific duty derived from the application of the Peruvian Price Band System established in the D.S. N° 115-2001-EF and its amendments, any future modification or any succeeding system shall be excluded from any tariff elimination; and
• customs duties on originating goods provided for in the items in staging category PE-R2 shall be reduced as follows:
  • (i) the ad valorem duty shall be eliminated in six annual stages, and these goods shall be ad valorem duty-free effective January 1 of year 6; and
  • (ii) the specific duty derived from the application of the Peruvian Price Band System established in the D.S. N° 115-2001-EF and its amendments, any future modification or any succeeding system shall be excluded from any tariff elimination.

5. The annual stages referred to in paragraph 4 for the elimination of customs duties shall be equal, annual stages, except:

• (a) as provided in paragraphs 3(b)(i), 4(a)(ii) and 4(b)(ii) in Section A of this Annex; or
• (b) as otherwise provided in paragraph 4.