Shipping to and from Peru

Box fee: It covers the administrative expenses, seals verification and electronic interchange between customs and depots/terminals, also corrections that has to be made by the discrepancies found between what has been manifested and the real one.

Container Coverage Fee: This payment is part of the additional cost to the transportation, in order to account for the damage caused by the client or their representatives on the containers, at the gate out empty and the gate in full. It does not cover: the merchandise, damages to third parties or civil responsibility, demurrage, acts of vandalism or terrorism, negligence generated neither by the transporter nor the client or his representatives, loss of pieces and parts of “refreshed containers”, partial or total changes of floor, loss or deterioration of parts of containers “open top” (canvases, transoms or ropes), damages that happen during the unload of the ship, of for the own use and wear of the containers "Wear and Tear", incorrect cargo stowage inside container (subject to approval by line tech), container theft, container loss.

Withholding Tax Percentage
Box fee: 30%
Container Coverage Fee: 30%
Demurrage & Detention: 24%

Charges per container (Callao, Pisco, Paita)

From November 1st, 2021 onward

Import

Export

Other charges

Export and Import (Callao, Paita, Pisco)

Charges for gate-in and gate-out

Gate-in

Is defined by the movement of empty container from a vehicle to a specific storage place once the consignee has brought it back to the designed depot. Depot produces an Equipment Interchange Receipt that details technical inspection from the unit. Charges are managed by APMT – DEMARES

Gate-out

Is defined by the movement of empty container to load it from the storage place to the vehicle designed by the shipper, inside the depot. Depot produces an Equipment Interchange Receipt that details the information regarding the gateout and technical inspection. Charges are managed by APMT – DEMARES

Charges for gate-in and gate-out (Callao)

Charges for gate-in and gate-out (Paita)

Legal Reference - Income Tax Law

Article 48.- It is presumed, without admitting proof to the contrary, that taxpayers not domiciled in the country and branches, agencies or any other permanent establishment in the country of sole proprietorships, companies and entities of any nature incorporated abroad, that develop the activities referred to below, they obtain net income from Peruvian sources equal to the amounts resulting from the application of the percentages established below for each of them:

1. Insurance activities: 7% on premiums
2. Ship rental: 80% of the gross income received for said activity
3. Aircraft rental: 60% of the gross income received for said activity
4. Transportation between the Republic and abroad: 1% of gross income from air transport and 2% of gross income from chartering or maritime transport, except in cases where reciprocity with the treatment granted to Peruvian lines operating in other countries , proceed to exempt from Income Tax to foreign lines based in such countries. The non-domiciled company will accredit the exoneration by means of a certificate issued by the Tax Administration of the country where it has its headquarters, duly authenticated by the Peruvian Consul in said country and legalized by the Ministry of Foreign Affairs
5. Telecommunications services between the Republic and abroad: 5% of gross income
6. International news agencies: 10%. on the gross remuneration obtained by supplying news and, in general, informative or graphic material, to persons or entities domiciled or who use said material in the country
7. Distribution of cinematographic films and similar for their use by natural or domiciled legal persons: 20% of the gross income they receive for the use of cinematographic or television films, "video tapes", radio soap operas, phonograph records, graphic comics and any other medium similar of projection, reproduction, transmission or diffusion of images or sounds.
8. Companies that supply containers for transport in the country or from the country abroad and do not provide the transport service 15% of the gross income obtained from said supply.
9. Container demurrage for transport: 80% of the gross income obtained from the excess of containers staying.
10. Transfer of television broadcasting rights: 20% of the gross income obtained by non-domiciled taxpayers from the transfer of rights for broadcasting on television in the country of live events held abroad.