Remarks

1. Different Customs authorities may classify a product differently under the Harmonized Commodity Description and Coding System (i.e., the “Harmonized System” or “HS”). Only the Customs authority of Peru can make the final determination of the HS code of a product importing into Peru.
2. Hong Kong traders are advised to consult the Customs authority of Peru or through the importer/buyer concerned on the HS code of the product. The HS code is used for checking the relevant preferential tariff treatment under the HKC-Peru Free Trade Agreement (FTA).
3. Hong Kong traders may consult the Census and Statistics Department (https://www.censtatd.gov.hk/en/index_hs_code.html) for the Hong Kong Harmonized System (HKHS) code of the product for reference purposes.
4. TID is not the authority to determine a product’s HS code.
5. Please note that the tariff elimination schedule of Peru shall not apply to used goods, including those identified as such in headings or subheadings of the HS. Used goods also include those goods that are reconstructed, repaired, remanufactured or any other similar name given to goods that, after having been used, have been subject to some kind of process to restore their original characteristics or specifications, or to restore the functionality they had when they were new.
6. To enjoy preferential tariff treatment for exports to the Peruvian market, Hong Kong exporters have to comply with the relevant preferential origin rules and fulfil other relevant requirements set out in Chapter 3 (Rules of Origin and Origin Procedures) under the HKC-Peru FTA, which can be accessed in our website.
7. Traders may also view the tariff schedule of Peru (PDF version) under the FTA here.