Peru proposes member-level drawback cap and new gold export data

The consultation runs to 15 November

Resolution No. 000215-2026/SUNAT, dated 29 October, directs publication of draft amendments to the simplified customs-duty drawback procedure DESPA-PG.07 and definitive-export procedure DESPA-PG.02. SUNAT’s project page invites comments until 15 November. The draft is not yet an operative procedural amendment.^[1][2]

The annual cap would be tested by member

Peru’s existing framework caps annual exports eligible for drawback at US$20 million per tariff subheading and unrelated exporting company. Law No. 32434 and its tax regulation provide that, where an agrarian cooperative exports for members or a contractual joint arrangement without separate accounts exports for participants, the cap is determined separately for each member or participant.^[1][3][4][5]

The draft adds participation data

The proposed procedures would require the export declaration to identify participation shares for each series and account for related members or participants when checking the cap. A registered agrarian cooperative would identify each member and that member’s share of the series’ free-on-board value, with shares totalling 100 per cent. These are proposed declaration rules, not current filing duties.^[2][5]

A specified gold line would receive new fields

For exports under tariff subheading 7108.12.00.00, the draft would require fine-metal content and percentages, the beneficiation-concession code for the plant where the gold was melted or refined, and identifying information for the laboratory or analyst. Each declaration series would cover one presentation unit such as a bar or ingot.^[1][2]

Review the draft before systems changes

Agrarian cooperatives, qualifying joint arrangements, gold exporters and customs brokers should compare current data with the proposal and consider comments by 15 November. Controls should separately preserve member or participant identity, relationship data, participation percentage, FOB value and the proposed gold-analysis fields so gaps can be identified without activating them in production declarations. They should not treat the proposed fields as current requirements. Final text, publication, implementation arrangements and any declaration-system transition remain the exact reopen conditions.^[1][2][5][6]