Drawback: TThe regime of refund of customs duties or Drawback, allows producing-exporting companies to recover totally or partially the customs duties that affected the import of raw materials, inputs, intermediate products and parts or pieces incorporated or consumed in the production of goods to be exported, provided that the CIF import value does not exceed 50% of the value of the FOB value of the exported product. The applicable refund rate is 3% of the FOB value of the exported products.

Special Economic Zones (SEZ): These are areas located within the national territory where productive and service activities are developed, with emphasis on foreign trade businesses. The companies that are installed in the SEZ enjoy a special regime in customs and tax matters, for a determined period of time. The validity of benefits, exemptions and permanence of goods in the Special Development Zones (SDZ) of Ilo, Matarani and Paita are extended until December 31, 2042. In the case of the Tacna Free Trade and Commercial Zone (ZOFRATACNA, for its acronym in Spanish), the validity of benefits is extended until December 31, 2041.


There are currently four Special Economic Zones in operation in Peru:

  • Tacna Free Trade and Commercial Zone - ZOFRATACNA (Tacna Region).
  • Paita Special Development Zone - SDZ Paita (Piura Region).
  • Ilo Special Development Zone - SDZ Ilo (Moquegua Region).
  • Matarani Special Development Zone - SDZ Matarani (Arequipa Region).
The following activities can be developed:
  • Manufacturing or production of goods.
  • Agribusiness.
  • Maquila services.
  • Assembly.
  • Logistics activities.
  • Repair and reconditioning activities.
  • Telecommunications.
  • Information Technology.
  • Scientific and technological research and development.
  • Infrastructure development.
Tax and Customs Benefits:
  • Total exemption from Income Tax, Value Added Tax (VAT), Municipal Promotion Tax (IPM, for its acronym in Spanish) and all taxes created or to be created with the exception of labor contributions.
  • Foreign goods entering the SEZs are exempt from import duties and taxes as long as they remain in the SEZs.
  • SEZs are points of arrival of goods.
  • Manufactures prepared in the SEZs are eligible for trade agreements signed with Peru, provided they meet the origin criteria.
  • Unlimited permanence within the SEZ facilities.
  • Simplification of operational processes.
More information on SEZs
  • ZED PAITA:  
  • ZED ILO: