走近南美洲（秘魯）系列文章DOING BUSINESS PERú秘魯營商環境（四）
2024-06-28Contributor供稿：秘魯Rodrigo, Elías & Medrano律師事務所
Chinese Translation中文翻譯：錦天城 王良 律師
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.
中國是秘魯的主要貿易伙伴，是秘魯第一大出口目的地國，也是秘魯主要進口來源國。秘魯是中國在拉美的第二大投資目的地。兩國之間既建立全面戰略伙伴關系，又簽署了自由貿易協定。未來五到十年，秘魯將成為中國企業出海的另一片熱土，中國會有更多企業走向秘魯，并通過秘魯走向更廣闊的南美洲市場。錦天城積極開拓南美洲法律服務市場，向出海南美洲的中國企業提供可靠的東道國法律服務資源和做好國別法律研究等工作，為服務中國高水平對外開放和“一帶一路“戰略提供法律保障。為此，錦天城聯合秘魯Rodrigo,Elías & Medrano律師事務所，推出《秘魯營商環境》系類文章，介紹秘魯走向世界、秘魯公司架構、秘魯外國投資促進和法律穩定性、企業運營法律環境、停業和企業重整等內容。
OPERATIONAL LEGAL ENVIRONMENT
經營法律環境
A. Foreign Exchange 外匯
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.
對從秘魯匯出的外匯沒有外匯管制、登記、核準或其他類似的限制，進行外匯交易或攜帶外匯也不需要獲得核準。只要雙方同意，任何貨幣都可以兌換成秘魯索爾，也可以用于秘魯的任何交易。
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.
可以用美元或其他貨幣開立任何種類的銀行賬戶。此外，無需任何特別授權，也可以用美元或其他貨幣簽訂信貸協議。
B. Immigration and Visa Requirements 移民和簽證要求
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.
希望進入秘魯境內的任何外國公民，游客、商人或居民，應出示國家頒發的護照，護照有效期從其進入秘魯語境內起不少于六個月。
Below is an overview of the most relevant types of immigration status for corporate and business purposes.
以下為與公司和商務相關的移民身份概述。
? Business商業
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.
商業簽證頒發給為了公司、法律、合同目的，或提供專業技術援助或類似目的進入秘魯的外國公民，且不是為了在秘魯語來源地的公司工作或獲取收入。
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.
商業簽證由秘魯駐外領事館在符合要求（有效護照、邀請信和介紹信、表格、費用支付等）后簽發。商業簽證簽發時間為5至10個工作日。
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.
如果秘魯與其他國家簽訂了國際商業簽證互免協議，移民身份將由國家移民局在移民和/或邊境檢查站授予。享有此待遇的國家包括：智利、哥倫比亞、墨西哥、巴西、哥斯達黎加、印度、中國、保加利亞、克羅地亞、賽普勒斯、羅馬尼亞、冰島、瑞士、列支敦士登、挪威以及屬于申根區的歐洲聯盟成員國。
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.
獲得此類簽證的外國公民每年可以在秘魯連續或分階段停留不超過183天，不得延期。
? Designated Worker (Foreign Worker from Non-Resident Company) 指定工作人員（非居民公司的外籍員工）
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.
該移民身份授予被其非居民雇主派往秘魯的外籍員工，以便代表雇主提供合同約定的服務。
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.
該移民身份需要成立兩家公司。第一家公司必須在秘魯注冊并在秘魯經營。第二家公司必須在國外注冊。
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.
指定工作人員移民身份允許外國人在秘魯境內工作，從事涉及特定任務或角色的活動，或需要專門的專業、商業或技術知識的工作。
The current Immigration Law differentiates between temporary designated workers and resident designated workers.
現行移民法對臨時指定工作人員和常駐指定工作人員加以區別。
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.
常駐指定工作人員的停留期限為365天，可以延期；臨時指定工作人員的停留期限為183天，可以延期相同期限。
? Resident Worker 常駐工作人員
Foreign workers who wish to work for a local employer and reside in Peru may opt for the migratory status of a resident worker.
希望為當地雇主工作并在秘魯居住的外籍員工可以選擇常駐工作人員的移民身份。
To do so, they must sign an employment contract that must be registered before the Labor Administrative Authority.
為此，他們必須簽訂在勞動管理部門登記的雇傭合同。
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.
跨國公司或國際公司的員工也可以獲得這一移民身份，他們到秘魯在屬于同一經濟集團或控股公司的公司工作，擔任高級管理人員或可信賴的人員，或者擔任專家或專業人員。
A foreign citizen who obtains this immigration status shall have the right to work legally for one year, renewable on a yearly basis.
獲得這一移民身份的外國公民有權合法工作一年，每年可以延長。
C. Customs 海關
The General Customs Law establishes the legal framework applicable to the entry and exit of goods to and from Peru.
《普通海關法》規定了適用于從秘魯進出境的法律框架。
? Import進口
Only domiciled entities or individuals may act as importers of foreign goods to be used or consumed in the country.
僅有住所的單位或個人可以作為在秘魯使用或消費的外國貨物的進口商。
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，對貨物的進口沒有限制，盡管基于特定法規（關于健康與安全、安保、環境等事項）的一些限制可能適用。在這種情況下，進口必須以相關部門的批準為條件。
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.
對進口貨物適用的關稅和稅收包括從價稅、額外浮動稅、選擇性消費稅（西班牙語縮寫為“ISC”）及增值稅（VAT）。此外，進口貨物需要預繳增值稅。
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.
根據進口貨物的稅則子目，適用的從價稅稅率分別為0%、6%或11%。現行稅則所列70%以上的商品適用0%的從價稅稅率。
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.
額外浮動稅僅適用于部分農產品。稅率將取決于商品類型及進口時確定的參考價格。
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，從價稅的稅基為成本、保險加運費（CIF價格）。該價格是根據世界貿易組織（世貿組織）關于實施1994年海關關稅與貿易總協定（GATT）第7條的相關協定（估價協定）予以確定。
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”).
消費稅僅適用于某些產品：汽油、柴油、酒精、雪茄、煙草和某些汽車。稅率或數額將取決于所涉產品的類型（如“稅收和跨境交易”部分所討論）。
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%.
增值稅適用于大多數進口貨物。根據商品類型或貨物進口地（例如，叢林地帶某些貨物的進口利益），僅有有限的免稅產品范圍。適用稅率為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.
征收增值稅作為一般性規則，適用于所有類型貨物的進口（但是，上述體系也有不適用的情況）。適用稅率為：（i）進口商首次開展某項業務和/或海關制度等情況適用10%;（ii）進口商將舊貨物收歸國有適用5%;（iii）其余情況適用3.5%。增值稅的計算基礎為關稅價格加上所有進口稅。
? Temporary Imports臨時進口
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.
貨物臨時進口也是允許的。這種進口可以分為兩種類型：（i）供內部使用隨后再出口（適用于為此目的批準的封閉貨物清單中所列的設備和機器）；以及（ii）用于轉化并隨后出口所獲得的最終產品（適用于原材料）。在這兩種情況下，可以通過提交涵蓋這些關稅和進口稅數額及其利息的擔保來暫停關稅和進口稅的支付。
? 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.
出口業務是免稅的，一般而言，對貨物出口沒有任何限制。但是，某些貨物，例如瀕危動物、植物和考古發現等的出口是被禁止或限制的，這取決于貨物的類型。
Only domiciled entities or individuals may act as exporters.
只有住所在境內的實體或個人才可以作為出口商。
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.
貨物臨時出口也是允許的，并且可以分為兩種類型：（i）在國外使用并以與出口時相同的狀態返回國內；以及（ii）在國外轉化、維修或更換。在這些情況下，貨物的再進口需要遵守特別的稅收法規。
? Drawback退稅
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.
秘魯法律允許在進口那些生產出口貨物所需的原材料時退稅。自2019年1月1日起，退稅為 FOB出口價值的3%（固定比率），最高不超過其生產價值的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.
只有在秘魯使用進口原材料制造或生產貨物（自己或雇傭第三方）的公司可以在貨物出口后獲得這一優惠。稅收歸還必須滿足適用法規規定的具體條件和要求。
? Good Replenishment with Customs Exemption具有海關豁免的良好補貨
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.
該制度允許在自動豁免關稅和進口稅的情況下進口貨物（原材料/投入品）。該豁免適用于之前進口（未獲得豁免）的相同數量的同等貨物（相同或同等），然后被轉化為出口貨物。
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.
該制度允許出口商補充用于生產出口貨物并供應給國外客戶的原材料和投入品，并免交關稅和進口稅。
? Other Customs Procedures其他海關程序
? Entry into, or exit from Peru of goods contained in parcels carried by international cargo carriers, express mail, or courier services.
通過國際貨運公司、快件或快遞公司攜帶的包裹中所含貨物進出秘魯。
? 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.
免稅制度允許在國際港口或機場的授權場所免稅存儲并向出入境旅客銷售本國或外國貨物。
? Entry into and exit from Peru of samples for exhibition purposes.
為展覽目的樣品進出秘魯。
? Entry into and exit from Peru of baggage and household items.
行李和家庭物品進出秘魯。
? International Trade Agreements國際貿易協定
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.
秘魯與亞洲、太平洋沿岸、歐洲和南美洲大陸的國家簽訂了一系列貿易協定，旨在降低關稅并促進貨物貿易。
? Antidumping and Countervailing Duties反傾銷和反補貼稅
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.
根據世貿組織關于反傾銷和反補貼措施的一般規則，秘魯采納了防止和糾正傾銷和補貼對市場競爭造成的扭曲的規定。秘魯法律試圖防止銷售價格低于出口產品生產成本或提供補貼所導致的不公平貿易行為。
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.
反傾銷和反補貼稅由國家競爭與知識產權保護協會（INDECOPI）征收。海關當局負責這些物品的收集。
