On December 29 and 30, 2023, the Government published two supreme decrees that regulate electronic commerce in the Free Trade Zone and the Tacna Commercial Zone starting this year. These rules will allow buyers from other regions to purchase imported products at low costs online, free of general sales tax (IGV).
In 2019, Congress approved electronic commerce in the Free Trade Zone and Commercial Zone of Tacna; But, with the pandemic, the development of the regulations for that standard was paralyzed. On December 30, 2023, the Government issued Decrees No. 007-2023, No. 202-92-EF, which create the regulations and regulate the list of products that can be purchased through this modality.
The merchandise that enters the Free Zone is tax-free; but the users who import these goods, that is, the merchants, pay a special tariff of 6%. Buyers who want products from the Commercial Zone (markets, galleries and fairs), through electronic commerce, will only be able to purchase the goods listed in the list of products published by the Government.
How can you buy in the Tacna Commercial Zone?
The sales process will be done through electronic and fast delivery companies. The electronic commerce business that will be in charge of this service must register in the registry that is part of the control system that will be implemented by the Free Zone Administration Committee.
Likewise, the fast delivery service company must be authorized as a foreign trade operator by Sunat. Both regulations will be prepared within the period of 90 days established by the regulations to come into force.
From the Free Trade Zone, it was reported that the complete purchasing procedure will be determined in the coming days because the regulations have just been published. This includes the purchasing process, the platform for users of the Tacna Commercial Zone, online payments and defining the delivery service company.
What products can be purchased in the Tacna Commercial Zone without VAT or ISC?
In the list of products, liquors do not appear, which was criticized by the administrators of the Free Zone. In Tacna, certain alcoholic beverages are sold at a low cost thanks to the fact that they enter tax-free.
Customers will be able to purchase clothing: up to six units of underwear and three of outer clothing. You can also purchase toiletries and cosmetic items (including perfumes) for personal use, up to a value of 200 US dollars.
In addition, the list also includes objects of use and personal adornment up to a value of 200 US dollars; medications for personal use up to a value of 100 US dollars; books, magazines and documents in general, up to four units in total per buyer.
You can also purchase a camera, film rolls, a memory stick, suitcases, purses, bags and other commonly used containers, which are noted to be for personal use up to four units in total. In footwear, you can get two pairs.
As for technology, you can choose any of the following options: ten optical disk drives, two USB flash memory units, two memory card units to store data, images, sound and video, a hard memory drive external. You can also purchase a personal computer or a monitor and a CPU.
Other products are a portable electric dryer or brush or straightener, a telephone or mobile phone, a UPS (uninterruptible power supply) up to a value of 200 US dollars and a video surveillance system up to a value of 200 US dollars.
Source: Larepublica
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