China is Peru's main trading partner, the largest destination of exports and the main source of imports for Peru. Peru is China's second largest investment destination in South America. The two countries have established a comprehensive strategic partnership and signed a free trade agreement. In the next five to 10 years, Peru will become another destination for Chinese enterprises going global. More Chinese companies will enter Peru and expand into the broader South American market through Peru. AllBright Law is actively exploring the legal service market in South America, providing reliable host country legal service resources and doing legal research on various host countries for Chinese enterprises going to South America, so as to provide legal protection for serving China's high-level opening-up and the "the Belt and Road" strategy. To this end, AllBright Law, together with Rodrigo, El í as &Medrano Law firms in Peru, launched this Series of Articles on Peru Business Environment, including Peru's going global, Peru's corporate structures, Peru's promotion of investment and legal stability, operational legal environment, business winding up and restructuring a business.

中国是秘鲁的主要贸易伙伴，是秘鲁第一大出口目的地国，也是秘鲁主要进口来源国。秘鲁是中国在拉美的第二大投资目的地。两国之间既建立全面战略伙伴关系，又签署了自由贸易协定。未来五到十年，秘鲁将成为中国企业出海的另一片热土，中国会有更多企业走向秘鲁，并通过秘鲁走向更广阔的南美洲市场。锦天城积极开拓南美洲法律服务市场，向出海南美洲的中国企业提供可靠的东道国法律服务资源和做好国别法律研究等工作，为服务中国高水平对外开放和“一带一路“战略提供法律保障。为此，锦天城联合秘鲁Rodrigo,Elías & Medrano律师事务所，推出《秘鲁营商环境》系类文章，介绍秘鲁走向世界、秘鲁公司架构、秘鲁外国投资促进和法律稳定性、企业运营法律环境、停业和企业重整等内容。

A.    Foreign Exchange 外汇

There are neither foreign exchange controls, registrations, authorizations or other similar restrictions in place for remittance of foreign currency to or from Peru; nor a requirement to obtain authorization in order to undertake foreign exchange transactions or to carry foreign currency. Any currency can be exchanged to Peruvian Soles and may be used in any transaction in Peru, provided that the parties agree to do so.

对从秘鲁汇出的外汇没有外汇管制、登记、核准或其他类似的限制，进行外汇交易或携带外汇也不需要获得核准。只要双方同意，任何货币都可以兑换成秘鲁索尔，也可以用于秘鲁的任何交易。

Bank accounts of any kind can be opened in USD and other currencies. Also, credit facilities may be contracted in USD or other currencies without any special authorizations.

可以用美元或其他货币开立任何种类的银行账户。此外，无需任何特别授权，也可以用美元或其他货币签订信贷协议。

B. Immigration and Visa Requirements 移民和签证要求

Any foreign citizen –tourist, business person or resident– desiring to enter the Peruvian territory shall present a passport issued by a State with a minimum six-month validity counting from his or her entry to the Peruvian territory.

希望进入秘鲁境内的任何外国公民，游客、商人或居民，应出示国家颁发的护照，护照有效期从其进入秘鲁语境内起不少于六个月。

Below is an overview of the most relevant types of immigration status for corporate and business purposes.

以下为与公司和商务相关的移民身份概述。

• Business商业

Business visas are issued to foreign citizen who enter the country for corporate, legal, or contractual purposes, or to provide specialized technical assistance or similar purposes, and who do not intend to work or earn incomes from a Peruvian-source company.

商业签证颁发给为了公司、法律、合同目的，或提供专业技术援助或类似目的进入秘鲁的外国公民，且不是为了在秘鲁语来源地的公司工作或获取收入。

Business visas are issued by Peruvian Consulates abroad after complying with the requirements (valid passport, a letter of invitation and introduction letter, form, fee payment, etc.). Business visa may be issued from 5 to 10 business days.

商业签证由秘鲁驻外领事馆在符合要求（有效护照、邀请信和介绍信、表格、费用支付等）后签发。商业签证签发时间为5至10个工作日。

In case of countries with which Peru has entered into international business visa exemption agreements, immigration status will be granted by the National Immigration Agency at immigration and/or border checkpoints. Some of the countries with this benefit are: Chile, Colombia, Mexico, Brazil, Costa Rica, India, China, Bulgaria, Croatia, Cyprus, Romania, Iceland, Switzerland, Liechtenstein, Norway, and European Union member countries that are part of the Schengen Area.

如果秘鲁与其他国家签订了国际商业签证互免协议，移民身份将由国家移民局在移民和/或边境检查站授予。享有此待遇的国家包括：智利、哥伦比亚、墨西哥、巴西、哥斯达黎加、印度、中国、保加利亚、克罗地亚、赛普勒斯、罗马尼亚、冰岛、瑞士、列支敦士登、挪威以及属于申根区的欧洲联盟成员国。

A foreign citizen who obtains this type of visa may stay in the country up to 183 calendar days per year, continuously or in different periods, without extension.

获得此类签证的外国公民每年可以在秘鲁连续或分阶段停留不超过183天，不得延期。

• Designated Worker (Foreign Worker from Non-Resident Company) 指定工作人员（非居民公司的外籍员工）

This immigration status is granted to foreign workers who are relocated to Peru by their non- resident employer in order to render contractual services on the employer’s behalf.

该移民身份授予被其非居民雇主派往秘鲁的外籍员工，以便代表雇主提供合同约定的服务。

This immigration status entails the existence of two companies. The first company must be domiciled in Peru and operate in the country. The second company must be domiciled abroad.

该移民身份需要成立两家公司。第一家公司必须在秘鲁注册并在秘鲁经营。第二家公司必须在国外注册。

The designated worker immigration status allows the foreigner to work in national territory, performing activities involving specific tasks or roles or work requiring specialized professional, business or technical knowledge.

指定工作人员移民身份允许外国人在秘鲁境内工作，从事涉及特定任务或角色的活动，或需要专门的专业、商业或技术知识的工作。

The current Immigration Law differentiates between temporary designated workers and resident designated workers.

现行移民法对临时指定工作人员和常驻指定工作人员加以区别。

The term of stay for the resident designated worker is 365 days, extendable; while for the temporary designated worker, it is 183 days, extendable for the same term.

常驻指定工作人员的停留期限为365天，可以延期；临时指定工作人员的停留期限为183天，可以延期相同期限。

• Resident Worker 常驻工作人员

Foreign workers who wish to work for a local employer and reside in Peru may opt for the migratory status of a resident worker.

希望为当地雇主工作并在秘鲁居住的外籍员工可以选择常驻工作人员的移民身份。

To do so, they must sign an employment contract that must be registered before the Labor Administrative Authority.

为此，他们必须签订在劳动管理部门登记的雇佣合同。

This migratory status may also be granted to workers of a transnational company or international corporation who are displaced to Peru to work with a company of the same economic group or holding company to work as senior management or trustworthy personnel or as specialist or specialized personnel.

跨国公司或国际公司的员工也可以获得这一移民身份，他们到秘鲁在属于同一经济集团或控股公司的公司工作，担任高级管理人员或可信赖的人员，或者担任专家或专业人员。

A foreign citizen who obtains this immigration status shall have the right to work legally for one year, renewable on a yearly basis.

获得这一移民身份的外国公民有权合法工作一年，每年可以延长。

C. Customs 海关

The General Customs Law establishes the legal framework applicable to the entry and exit of goods to and from Peru.

《普通海关法》规定了适用于从秘鲁进出境的法律框架。

•  Import进口

Only domiciled entities or individuals may act as importers of foreign goods to be used or consumed in the country.

仅有住所的单位或个人可以作为在秘鲁使用或消费的外国货物的进口商。

As a general rule, there are no restrictions to the import of goods, although some restrictions based on specific regulations (regarding matters like health and safety, security, environment, etc.) may apply. In such cases, importation is conditioned on the approval of the corresponding authorities.

一般而言，对货物的进口没有限制，尽管基于特定法规（关于健康与安全、安保、环境等事项）的一些限制可能适用。在这种情况下，进口必须以相关部门的批准为条件。

Duties and taxes applied to import of goods are ad valorem duties, additional variable duty, Selective Consumption Tax (ISC” for its Spanish acronym) and Value added tax (VAT). In addition, the import of goods is subject to advance VAT payments.

对进口货物适用的关税和税收包括从价税、额外浮动税、选择性消费税（西班牙语缩写为“ISC”）及增值税（VAT）。此外，进口货物需要预缴增值税。

The applicable ad valorem rates are 0%, 6%, or 11%, depending on the tariff sub-category of the imported merchandise. More than 70% of the merchandise listed in the current customs tariff is subject to a 0% ad valorem rate.

根据进口货物的税则子目，适用的从价税税率分别为0%、6%或11%。现行税则所列70%以上的商品适用0%的从价税税率。

Additional variable duties apply only to certain agricultural products. The rate will depend on the type of merchandise and the reference price established at the time of import.

额外浮动税仅适用于部分农产品。税率将取决于商品类型及进口时确定的参考价格。

As a general rule, the tax base for calculation of ad valorem duties is cost, insurance and freight (CIF value). This value is determined according to the Relative Agreement on Implementation of Article VII of the General Agreement on Customs Tariffs and Trade (GATT) of 1994 (Valuation Agreement) of the World Trade Organization (WTO).

一般而言，从价税的税基为成本、保险加运费（CIF价格）。该价格是根据世界贸易组织（世贸组织）关于实施1994年海关关税与贸易总协定（GATT）第7条的相关协定（估价协定）予以确定。

Excise Tax applies only to a certain group of products: petrol (gasoline), gas-oil (diesel), spirits, cigars, tobacco and certain vehicles. The rate or amount will depend on the type of product involved (as discussed in the section on “Taxation and Cross-Border Transactions”).

消费税仅适用于某些产品：汽油、柴油、酒精、雪茄、烟草和某些汽车。税率或数额将取决于所涉产品的类型（如“税收和跨境交易”部分所讨论）。

VAT applies to most imported goods. There is only a limited group of products that are tax exempted, according to the type of merchandise or the place to where the goods are imported (e.g., import benefits of certain types of goods in the jungle region). The applicable rate is 18%.

增值税适用于大多数进口货物。根据商品类型或货物进口地（例如，丛林地带某些货物的进口利益），仅有有限的免税产品范围。适用税率为18%。

The VAT’s perceptions system applies, as a general rule, in the importation of all types of goods (However, there are cases in which said system does not apply). The applicable rate is: (i) 10% when, among other cases, the importer carries out for the first time an operation and/or customs regime, (ii) 5% when the importer nationalizes used goods, and (iii) 3.5% in the rest of cases. To calculate the VAT, the calculation basis is the customs value plus all the importation taxes.

征收增值税作为一般性规则，适用于所有类型货物的进口（但是，上述体系也有不适用的情况）。适用税率为：（i）进口商首次开展某项业务和/或海关制度等情况适用10%;（ii）进口商将旧货物收归国有适用5%;（iii）其余情况适用3.5%。增值税的计算基础为关税价格加上所有进口税。

• Temporary Imports临时进口

Temporary entry of goods is also allowed. Such entries can be of two types: (i) for internal use and subsequent re-export (applicable to equipment and machinery included in a closed list of goods approved for this purpose); and (ii) for transformation and subsequent export of the final product obtained (applicable to raw materials). In both cases the payment of customs duties and import taxes is suspended by submitting a guarantee covering the amount of such duties and taxes plus interests.

货物临时进口也是允许的。这种进口可以分为两种类型：（i）供内部使用随后再出口（适用于为此目的批准的封闭货物清单中所列的设备和机器）；以及（ii）用于转化并随后出口所获得的最终产品（适用于原材料）。在这两种情况下，可以通过提交涵盖这些关税和进口税数额及其利息的担保来暂停关税和进口税的支付。

• Export出口

Export operations are tax-free and, as a general rule, there are no restrictions to the export of goods. However, exportation of some goods such as endangered animals, vegetable species, and archeological findings, among others, is prohibited or restricted depending on the type of good.

出口业务是免税的，一般而言，对货物出口没有任何限制。但是，某些货物，例如濒危动物、植物和考古发现等的出口是被禁止或限制的，这取决于货物的类型。

Only domiciled entities or individuals may act as exporters.

只有住所在境内的实体或个人才可以作为出口商。

Temporary exports of goods are also allowed and can be of two types: (i) to be used abroad and returned to the country in the same condition as they were when exported; and (ii) to be transformed, repaired or replaced abroad. In these cases, the re-import of the goods is subject to special tax regulations.

货物临时出口也是允许的，并且可以分为两种类型：（i）在国外使用并以与出口时相同的状态返回国内；以及（ii）在国外转化、维修或更换。在这些情况下，货物的再进口需要遵守特别的税收法规。

• Drawback退税

Peruvian regulations allow the refund of duties upon import of raw materials required for the production of the exported goods. From January 1, 2019, this refund is (a fixed rate of) 3% of the FOB export value up to a cap of 50% of its production value.

秘鲁法律允许在进口那些生产出口货物所需的原材料时退税。自2019年1月1日起，退税为 FOB出口价值的3%（固定比率），最高不超过其生产价值的50%。

Only companies that manufacture or produce goods in the country (by themselves or by hiring third parties), using imported raw materials, can obtain this benefit after said goods have been exported. Specific conditions and requirements provided by applicable regulations must be fulfilled to obtain a restitution of the duties.

只有在秘鲁使用进口原材料制造或生产货物（自己或雇佣第三方）的公司可以在货物出口后获得这一优惠。税收归还必须满足适用法规规定的具体条件和要求。

• Good Replenishment with Customs Exemption具有海关豁免的良好补货

This regime allows goods to be imported (raw materials/inputs) with an automatic exemption of customs duties and import taxes. The exemption applies for the same quantity of equivalent goods (identical or equivalent) that was previously imported (without exemption) and was transformed to obtain goods that were exported.

该制度允许在自动豁免关税和进口税的情况下进口货物（原材料/投入品）。该豁免适用于之前进口（未获得豁免）的相同数量的同等货物（相同或同等），然后被转化为出口货物。

This regime allows exporters to replenish, free of duties and import taxes, the raw materials and inputs used in the process of manufacturing goods to supply to their foreign clients.

该制度允许出口商补充用于生产出口货物并供应给国外客户的原材料和投入品，并免交关税和进口税。

• Other Customs Procedures其他海关程序

• Entry into, or exit from Peru of goods contained in parcels carried by international cargo carriers, express mail, or courier services.

通过国际货运公司、快件或快递公司携带的包裹中所含货物进出秘鲁。

• A duty free system that allows duty free storage and sale to inbound or outbound passengers of domestic or foreign merchandise in authorized establishments inside international ports or airports.

免税制度允许在国际港口或机场的授权场所免税存储并向出入境旅客销售本国或外国货物。

• Entry into and exit from Peru of samples for exhibition purposes.

为展览目的样品进出秘鲁。

• Entry into and exit from Peru of baggage and household items.

行李和家庭物品进出秘鲁。

• International Trade Agreements国际贸易协定

Peru has entered into several trade agreements that establish the reduction of customs duties and facilitate the trade of goods with countries in Asia, the Pacific Basin, Europe and South America.

秘鲁与亚洲、太平洋沿岸、欧洲和南美洲大陆的国家签订了一系列贸易协定，旨在降低关税并促进货物贸易。

• Antidumping and Countervailing Duties反倾销和反补贴税

In accordance with the WTO’s general rules on antidumping and countervailing measures, Peru has adopted rules to prevent and correct distortions of competition in the market caused by dumping and subsidies. Peruvian provisions try to prevent unfair trade practices resulting from sale prices that are below the production cost of exported products, or from granting subventions.

根据世贸组织关于反倾销和反补贴措施的一般规则，秘鲁采纳了防止和纠正倾销和补贴对市场竞争造成的扭曲的规定。秘鲁法律试图防止销售价格低于出口产品生产成本或提供补贴所导致的不公平贸易行为。

Antidumping and countervailing duties are imposed by the National Institute for the Defense of Competition and Intellectual Property (“INDECOPI” for its Spanish acronym). The customs authority is in charge of their collection.

反倾销和反补贴税由国家竞争与知识产权保护协会（INDECOPI）征收。海关当局负责这些物品的收集。