K.2-Peru Documenting OriginPeru Documenting Origin

Claim for Preferential Tariff Treatment
Only originating goods are eligible for preferential treatment under the U.S.-Peru Trade Promotion Agreement (“U.S.-Peru TPA” or “Agreement”). Although the Peruvian importer has the responsibility of making a claim for preferential treatment, it is important that the U.S. producer, U.S. exporter (if not the producer), and Peruvian importer work closely and share information to ensure that the originating goods receive the preferential tariff treatment to which they are entitled. See the Rules of Origin for information on how to determine whether your goods meet the rule of origin requirements under the Agreement.

• a written or electronic certification issued by the importer, exporter or producer, or
• based on the knowledge of the importer that the good is an originating good.

• the name of the certifying person, including, as necessary, contact or other identifying information;
• tariff classification under the Harmonized System and a description of the good;
• information demonstrating that the good is originating;
• date of the certification; and
• in the case of blanket period certification issued as set out in Article 4.15 of Chapter 4 of the Agreement, the period that the certification covers.

When requested by the Peruvian customs authorities, the importer must be prepared to provide a copy of the certification. Note that claiming preferential treatment under this and any other free trade agreement is voluntary and it is at the discretion of the U.S. producer or U.S. exporter whether to support such a claim.

• the purchase of, cost of, value of, and payment for, the exported good;
• the purchase of, cost of, value of, and payment for all materials, including indirect materials, used in the production of the exported good; and
• the production of the good in the form in which it was exported.

Filing a Correction
An exporter or producer that realizes that it has provided a certification that contains or is based on inaccurate information is obligated to promptly notify in writing every person to whom the exporter or producer provided the certification of any change to the certification that could affect the validity and accuracy of the certification. If an importer made a claim for preferential tariff treatment based on an inaccurate certification issued by the exporter or producer, the importer may be liable for any applicable unpaid customs duties.
An importer that makes an invalid claim for preferential tariff treatment cannot be penalized if the importer did not engage in negligence, gross negligence, or fraud, and if the importer promptly and voluntarily corrects the claim and pays any customs duties owed.

• a written declaration stating the good was originating at the time of importation;
• a written or electronic certification, if a certification forms the basis for the claim, or other information demonstrating the good is originating; and
• any other documentation the importing country may require.