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Did you know that if you wish to return to live in Peru you have a special benefit?

If you are a Peruvian living abroad and you wish to return to Peru, you can take advantage of the Law of Economic and Social Reinsertion for the Returned Migrant, which gives you, for one time only, the possibility of bringing your goods into the country, free of all taxes.

Important

Law No. 30001, as amended, extended by Law No. 31827, which grants benefits for economic and social reintegration in the country, provided that it contributes to the generation of productive employment or promotes the transfer of knowledge and technology.

  • WHO CAN ACCESS?
  • WHAT ARE THE REQUIREMENTS?
  • WHAT GOODS CAN BE BROUGHT IN?
  • HOW TO APPLY?
  • DEADLINE FOR THE APPLICATION

WHO CAN ACCESS?

Peruvians who:

  • Have resided abroad, without interruptions, for a period of no less than three (3) years.
  • Have been forced to return due to their migratory condition by the receiving State and have remained abroad without interruptions for two (2) years.

In both cases, the computation for the required period abroad does not consider the visits they have made to Peru, provided that per year, they have not exceeded 180 calendar days (consecutive or alternated).

WHAT ARE THE REQUIREMENTS?

The documentation to be submitted will be the one indicated in the import procedure to be applied in addition to the following documents as appropriate:

  • Affidavit of ownership of goods, of Residence in Peru and Commitment of non-transfer of goods (ANNEX N° 1)
  • Copy of the Returned Migrant Card.
  • Copy of the certificate of migratory movement that certifies the date of entry to the country, when the Returned Migrant Card has been obtained abroad.
  • Copy of the document that certifies the ownership of the motor vehicle (if you choose to bring one).
  • List of household goods (ANNEX N° 2), detailed, valued and signed by the applicant of all the goods and the supporting documentation of its value, according to the valuation standards in force, being able to take into account for such purpose, invoices, sales contracts, among others.
  • Project Profile, Commitment to start activities, Affidavit for direct linkage of the goods to the activity to be developed or to the scientific research; and List of instruments, machinery, equipment and capital goods (ANNEX N° 3).It is important to take into account that in order to benefit from the tax benefits, the documents supporting the shipment of household goods, luggage and other goods, must be in the name of the returned migrant (Peruvian returning to the country from abroad).

It is important to keep in mind that to qualify for tax benefits, the documents that support the shipment of household goods, luggage and other goods must be in the name of the returned migrant (Peruvians returning to the country from abroad).

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WHAT GOODS CAN BE BROUGHT IN?

  • Household goods, according to the Baggage and Household Goods Regulations, up to fifty thousand U.S. dollars (USD 50,000.00).
  • A motor vehicle, up to a maximum value of fifty thousand U.S. dollars (USD 50,000.00), subject to compliance with the requirements set forth in the regulations in force.
  • Instruments, machinery, equipment, capital goods and other goods used in the performance of your work, profession, trade or business activity, up to a maximum of three hundred and fifty thousand U.S. dollars (USD 350,000.00), provided you submit a project profile for a productive area directly related to the development of your work, profession, trade or business that you intend to develop in the country, or if you are a scientist or researcher duly accredited.

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HOW TO APPLY?

  • The application for tax incentives is made by numbering the Customs Declaration for Goods (DUA) or the Simplified Import Declaration (DSI), which includes the registration number2 and the date of registration granted by the Customs User Service and Release Division (DAUAL).
  • Once the SAD or DSI is numbered, the applicant submits to the customs authority the documents indicated in the REQUIREMENTS section and the documents detailed in the Import for Consumption regime for the documentary review and physical examination.

2Before numbering the declaration to request the tax benefits, the beneficiary must provide virtually or by telephone the following information: Names and surnames, National Identity Card number, Passport number, RUC number, TMR number and TMR date.

Telephone channel: 01 3150730, option 3.

Go to Virtual Channel

DEADLINE FOR THE APPLICATION

  • The beneficiaries shall apply to SUNAT for the tax incentives provided for in Article 3 of the Law, within six (6) months from the date of their entry into the country when they have obtained the card of the returned migrant abroad. If the card of the returned migrant has been obtained in the country (Ministry of Foreign Affairs), the term is computed from the date of its issuance.

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  • Law on economic and social reintegration for returned migrants