Peru lets almost all industrial inputs in duty-free, then regulates them closely. Here is the tariff, the fuel taxes, the OSINERGMIN registry for fuel importers, SUNAT’s controls on chemicals and the anti-dumping duties to watch.
Peru imports industrial inputs almost duty-free. Every fuel line in chapter 27, every iron and steel line in chapter 72, fertilisers, copper, aluminium and nearly all basic chemicals and plastic resins are at 0% in the tariff schedule. The money and the risk lie elsewhere: the Impuesto Selectivo al Consumo (ISC) and the 8% road tax on fuels, the OSINERGMIN registry that any fuel importer must join, the SUNAT controls on chemicals that can be diverted to drug production or illegal mining, and a handful of anti-dumping duties on steel and biodiesel.
The general tax stack — 16% IGV, 2% municipal tax and the IGV prepayment — is explained in our Peru customs guide. This article covers the rules specific to raw materials and fuels.
| Chapter (HS) | MFN duty in Peru | Comment |
|---|---|---|
| 27 Fuels, oils, LPG, lubricants | 0% on every line | Tax comes through ISC and, for gasoline, the road tax |
| 28–29 Inorganic and organic chemicals | 0% on almost all lines; a few at 6% | Some are controlled chemical inputs |
| 31 Fertilisers | 0% | — |
| 38 Chemical preparations | Mostly 0%; some at 6% | Pesticides (3808) at 0% |
| 39 Plastics | Primary forms (3901–3914) mostly 0%; finished articles mostly 6% | — |
| 72 Iron and steel | 0% on every line | Anti-dumping on some Chinese steel products |
| 73 Steel articles | 0% or 6% | Tubes from China under anti-dumping since 2026 |
| 74, 76 Copper, aluminium | 0% | — |
Because most inputs already enter at 0%, trade agreements and ACE 58 change little for raw materials; where a 6% line exists — some chemical preparations, plastic sheets and finished plastic articles, certain steel articles — a certificate of origin from a partner country brings it to zero. For a manufacturer in Peru, the duty on inputs is rarely the deciding cost.
Law and practice: Arancel de Aduanas 2022 (Supreme Decree 404-2021-EF), rates by heading as published by SUNAT.
| Measure | Origin | Status |
|---|---|---|
| Biodiesel B100 and blends above B50 — anti-dumping and countervailing duties | United States | In force to 2030 after 2025 reviews |
| Biodiesel B100 — anti-dumping duty | Argentina | Sunset review opened March 2026; duties stay in force until it concludes |
| Biodiesel B100 — countervailing duty | Argentina | Maintained for five more years from 29 January 2026 after a sunset review |
| Steel tubes | China | Definitive anti-dumping duties for five years from July 2026; margins of 8.3% to 32.1% by exporter |
| Stainless steel sinks (7324) | China | Definitive, to January 2031 |
Peru’s anti-dumping authority is the INDECOPI commission on dumping and subsidies (CDB). In raw materials its measures are concentrated on biodiesel and on Chinese steel products. On Argentine biodiesel, the commission concluded a sunset review in September 2026 and kept the countervailing duties for five years from 29 January 2026; a separate sunset review of the anti-dumping duties, opened in March 2026 at the request of two Peruvian producers, was still pending, and the anti-dumping duties continue to apply while it runs. Provisional duties on Chinese steel products have been imposed and lifted during investigations in recent years, so check the INDECOPI list of measures for the exact tariff line and exporter before quoting a delivered price.
Law and practice: INDECOPI, measures in force at 26 January 2026; Resolution 156-2026/CDB-INDECOPI (steel tubes, July 2026); Resolution 001-2026/CDB-INDECOPI (stainless steel sinks); Resolution 047-2026/CDB-INDECOPI (sunset review of anti-dumping duties on Argentine biodiesel, March 2026); Resolution 224-2026/CDB-INDECOPI (countervailing duties on Argentine biodiesel maintained, September 2026).
| Charge | Applies to | Rate or basis |
|---|---|---|
| Customs duty | All of chapter 27 | 0% |
| Selective excise (ISC) | Gasolines, diesel, kerosene, jet fuel (except exempt users), coal and others | Fixed amount in soles per gallon (per tonne for coal), graded by product and harmfulness |
| Road tax (Impuesto al Rodaje) | Gasolines | 8% of the CIF customs value on import; creditable against road tax on the local sale |
| IGV and municipal tax | All fuels | 16% + 2% on CIF + duty + ISC |
| FISE surcharge | Liquid fuels and natural gas liquids sold by producers and importers | US$1 per barrel on the first sale in Peru, shown separately on the invoice |
| ISC refund for carriers | Diesel B5 and B20 (≤50 ppm sulphur) bought by licensed road carriers | 70% of the ISC in the price refunded, until 31 December 2028 |
ISC on fuels is a fixed amount per gallon set in Appendix III of the IGV and ISC law. Since a 2018 reform the amounts are graded by the harmfulness (nocividad) of each fuel, correcting an old distortion under which 97-octane gasoline paid more ISC than diesel, the most polluting road fuel. Amounts are changed by supreme decree and have been cut, suspended and restored several times during price shocks; take the current figure from SUNAT on the day of the import, not from an old price list. Diesel B5 for vehicles is also still covered by the Fuel Price Stabilisation Fund: OSINERGMIN publishes a price band for it roughly every month — for example, Resolution 026-2026-OS/GRT for 25 September to 29 October 2026 — a mechanism any importer selling diesel in Peru has to build into its pricing.
Producers and importers of liquid fuels also collect the FISE surcharge, which finances the Social Energy Inclusion Fund: US$1 per barrel on each primary sale, that is, the first sale of the product in Peru. It is shown as a separate line on the invoice, passed on in the price and transferred monthly to the fund’s administrator. It is not a customs charge, but an importer selling fuel in Peru must invoice, report and pay it.
Gasoline also pays the Impuesto al Rodaje, an 8% road tax. On import it is charged on the CIF customs value and can be credited against road tax on the local sale of the gasoline or gasohol produced from it. SUNAT confirmed in March 2026 that any excess credit cannot be carried forward to later periods, which matters for importers whose import base exceeds their sale base.
Road carriers can recover 70% of the ISC included in the price of low-sulphur diesel B5 and B20; the benefit was extended to 31 December 2028 and its claim schedule updated in April 2026.
Law and practice: TUO of the IGV and ISC Law, New Appendix III; SUNAT Report 000017-2026-SUNAT/7T0000 (road tax credit); Law 32540 and Supreme Decree 060-2026-EF (diesel ISC refund); Law 29852, art. 4.2, and Supreme Decree 021-2012-EM (FISE surcharge); OSINERGMIN Resolution 026-2026-OS/GRT (Diesel B5 price band).
Anyone who wants to import liquid fuels or LPG into Peru must first be entered in the Registro de Hidrocarburos kept by OSINERGMIN, the energy and mining supervisor. The registry, governed by Board Resolution 191-2011-OS/CD and its amendments, lists importers alongside producers, wholesale distributors, terminals and filling stations; each category has its own technical and legal requirements, including access to authorised storage. Without the registration number, a fuel importer cannot operate.
Policy and commercial rules come from the Ministry of Energy and Mines’ hydrocarbons directorate (DGH). Its marketing regulation obliges producers and wholesale distributors with storage to hold minimum inventories of the main fuels. The obligation is real: in February and June 2026 the DGH had to suspend it temporarily because port closures and refinery maintenance at Talara left terminals short of stock. A new importer should model the working capital tied up in mandatory inventory before entering the market.
Registro de Hidrocarburos
Entry with OSINERGMIN in the right category before the first import.
Storage
Own or contracted capacity at an authorised terminal or supply plant.
Quality
Fuels must meet Peruvian specifications, including sulphur limits for diesel.
Mining regions
In departments designated as illegal-mining demand zones, fuel movements also fall under SUNAT’s chemical controls.
Law and practice: OSINERGMIN Board Resolutions 191-2011-OS/CD and 011-2015-OS/CD; Supreme Decree 045-2001-EM, art. 43 (minimum inventories); MINEM Directorial Resolutions 017-2026-MINEM/DGH and 093-2026-MINEM/DGH.
Peru controls chemical inputs that can be diverted to drug production or illegal mining under Legislative Decree 1126. Any company that imports, stores, transports or uses them must be entered in SUNAT’s Registro para el Control de Bienes Fiscalizados. The list includes common industrial solvents, acids and bases as well as mining reagents. Each import needs a prior import authorisation from SUNAT, requested online before the vessel arrives. For most chemicals the authorisation is granted automatically to registered users; for mercury, SUNAT evaluates the request with the Ministry of the Environment under the Minamata Convention and has 30 working days to decide.
Law 32412 of July 2025 and its regulation, approved by Supreme Decree 117-2026-EF in June 2026, tightened controls on inputs used in mining: mercury, sodium and potassium cyanide, and hydrocarbons such as diesel, gasoline and gasohol. Registration is valid for two years. For hydrocarbons, prior authorisation applies only in departments designated as demand zones for illegal mining, such as Madre de Dios. Liability is strict: goods without authorisation are seized and vehicles impounded.
Law and practice: Legislative Decree 1126 (Registro para el Control de Bienes Fiscalizados); Supreme Decree 059-2021-EF (entry and exit of controlled chemicals); Law 32412 (11 July 2025); Supreme Decree 117-2026-EF (26 June 2026).
Under ACE 58 Paraguayan industrial inputs enter Peru at 0%, but because most of these lines are already at zero for everyone, the agreement is worth little here. Paraguay’s exports to Peru in this group are small: plastics of about US$0.8 million in 2025 and minor amounts of organic chemicals and base-metal articles, according to UN Comtrade data. Paraguay is itself a fuel importer and does not supply fuels to Peru. Its largest exports to Peru — soybean meal and vegetable oils — are covered in our food guide.
For a Paraguayan group, the practical openings are as a supplier of plastics, resins or agro-industrial inputs to Peruvian manufacturers, or as an investor in a Peruvian distribution business. In both cases, the OSINERGMIN and SUNAT registrations belong to the Peruvian entity.
Tariff line, anti-dumping exposure and whether it is a controlled chemical.
Bienes fiscalizados registry and prior import authorisation if controlled.
Registro de Hidrocarburos for fuels and LPG, with storage arranged.
ISC per gallon on the day, road tax on gasoline, IGV on top.
Minimum stock obligations tie up working capital.
Controlled goods travel on designated routes with their documents.
SUNAT — Arancel de Aduanas 2022 · MINEM — Directorial Resolution 227-2023-MINEM/DGH (FISE surcharge) · El Peruano — SUNAT on the road tax, March 2026 · El Peruano — OSINERGMIN Resolution 026-2026-OS/GRT (Diesel B5 price band) · MINEM — Directorial Resolution 017-2026-MINEM/DGH · El Peruano — Law 32412 · El Peruano — Resolution 047-2026/CDB-INDECOPI (biodiesel anti-dumping review) · El Peruano — Resolution 224-2026/CDB-INDECOPI (biodiesel countervailing duties) · INDECOPI — trade remedies in force, January 2026 · El Peruano — anti-dumping on Chinese steel tubes
0%. Every line in chapter 27 is duty-free; the cost is the ISC per gallon, the 8% road tax on gasoline and 18% IGV and municipal tax.
A Peruvian company registered in OSINERGMIN’s Registro de Hidrocarburos in the appropriate category, with access to authorised storage.
An 8% road tax on gasoline, charged on the CIF value at import and creditable against road tax on the local sale.
Those listed as bienes fiscalizados under Legislative Decree 1126, including many solvents, acids and mining reagents; importers must be registered and obtain an authorisation before the goods arrive.
Only with SUNAT authorisation after an evaluation involving the Ministry of the Environment under the Minamata Convention.
Yes. Countervailing duties were maintained in September 2026 for five years from January 2026, and the anti-dumping duties stay in force while a sunset review opened in March 2026 is pending.
Yes, on some Chinese steel products, including steel tubes since July 2026 and stainless steel sinks; check INDECOPI’s current list.
Almost never: most lines are already at 0%, and ACE 58 covers the rest with a certificate of origin.
Tariff, IGV, the prepayment and ACE 58.
Peru next to Brazil, Argentina, Chile, Colombia and Ecuador.
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