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Gold

Peru

Checked 2026-09-29 · Version r2 · Replaces version r1 · Reviewed

Public law and official guidance, published as research. Not legal, tax or financial advice.

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Small-scale mining originIndustrial mining origin

Large industrial and ASM gold origin with free trade in gold (TUO LGM arts 3, 5): no state buyer, no export permit, no export tax (LGA art 60). Lawful ASM route: REINFO-registered or formalised miner -> RECPO-registered plant or trader (DL 1107 art 11 origin checks, liquidación de compra or invoice, electronic purchase register reported monthly to MINEM, SPOT detracción where the seller invoices, bank payment) -> exporter (RUC, RECPO, UIF sujeto obligado) -> DAM via customs agent and air shipment from Lima. Royalty (1-12% scale, min 1% of sales) and IEM (2-8.4%) for industrial miners, 0% for PPM/PMA; GEM (4-13.12%) only under stability-contract convenios. Unwrought gold IGV-exempt to 31 Dec 2028 (Ley 32542). REINFO extended to 31 Dec 2026 (Ley 32537); chemical inputs under Ley 32412 and DS 117-2026-EF; trafficking in illegal minerals punished under CP art 307-F (DL 1695, Jan 2026). Illegal gold is estimated at 52-55% of 2026 exports (IPE, press).

How sure this page is

  • Primary law 87
  • Official guidance 4
  • Secondary 28
  • Industry practice 1
  • No confidence level recorded 7
  • Researcher's note 43
  • Not recorded 67
  • Text 40
  • OCR 11
  • Not stated 16

Regulators

  • Ministerio Público - Fiscalías Especializadas (environmental, money laundering, corporate)

    Criminal prosecution of illegal mining (Código Penal art 307-A), trafficking in illegally mined minerals (art 307-F, DL 1695) and laundering of illegal gold

    No confidence level recordedNot recorded

  • Regional governments - Direcciones/Gerencias Regionales de Energía y Minas (DREM/GREM)

    Regional mining authorities for small and artisanal producers: formalisation files and supervision of artisanal producers (Ley 27651 art 17); must transfer their formalisation files to MINEM within 60 days under Ley 32537 4th DCF

    No confidence level recordedNot recordedOCR

  • Instituto Geológico, Minero y Metalúrgico (INGEMMET)

    Grants and registers mining concessions (cadastre); co-runs the 2026 national MAPE census

    No confidence level recordedNot recorded

  • MINCETUR / VUCE and authorised chambers of commerce

    Certificates of origin for preferential trade agreements (EU EUR.1 via VUCE; US TPA)

    No confidence level recordedNot recorded

  • Ministerio de Energía y Minas (MINEM) - Dirección General de Formalización Minera (DGFM) and Dirección General de Minería

    Governing body for small-scale and artisanal mining (Ley 32213 art 2); REINFO (DGFM); RECPO (created in the DGM by RM 249-2012, administered by the DGFM since DS 018-2018-EM); monthly purchase reports; SIPMMA traceability system; Padrón of third persons in Puno; PPM/PMA status (DGM, TUO art 91)

    No confidence level recordedNot recorded

  • Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)

    Customs (export declaration, DESPA-PG.02), taxes (IGV, income tax, royalty, IEM), detracciones (SPOT), control of chemical inputs (Ley 32412) and of mineral product/machinery (DL 1107)

    No confidence level recordedNot recorded

  • Unidad de Inteligencia Financiera del Perú (UIF-Perú), part of the SBS

    AML/CFT supervision of non-financial sujetos obligados including mining companies that trade gold and dealers in precious metals; receives ROS and RO

    No confidence level recordedNot recordedOCR

Laws

  • Procedimiento General de Exportación Definitiva DESPA-PG.02

    VI.A.2 exporter needs a RUC and must not be "no habido"; VI.D channel by risk management; VI.F.1 shipment within 30 calendar days (+15 with a RCE); VII.A.1 num 3 documents (declaration, transport document, invoice, control document only for restricted goods); VII.A.7 regularisation; VII.B.10 gold swap operations.

    Citation
    DESPA-PG.02 version 7 (RS 024-2020/SUNAT, 29 Jan 2020), SUNAT consolidated text through RS 000101-2026/SUNAT (29 May 2026)
    Kind
    Regulation
    In force from
    2020-01-30
    Primary lawNot recorded

  • Decreto Legislativo N. 1105 - formalisation of small-scale and artisanal mining

    Art 2 defines minería ilegal and informal (replacing DL 1100 art 3); art 4 the six formalisation steps (Declaración de Compromisos; title or exploitation contract; surface land; water; corrective environmental instrument; start/restart authorisation); art 5 Declaración de Compromisos before the regional government; 7th DCF lets the Executive issue rules on gold commercialisation by PPM/PMA (basis of DS 012-2012-EM and DS 027-2012-EM).

    Citation
    DL 1105 (dated 18 Apr 2012; El Peruano 19 Apr 2012)
    Kind
    Decree
    In force from
    2012-04-20
    Primary lawNot recordedOCR

  • Decreto Legislativo N. 1107 - control of machinery, equipment and mineral product usable in illegal mining

    Art 3: SUNAT controls entry, stay, transport and exit of machinery, equipment and productos mineros. Art 9: SUNAT may apply special controls to the commercialisation of mineral products; 3rd DCF: gold and gold alloys "cualquiera sea su denominación, forma o presentación" fall under art 9. Art 10: processing plants must verify the origin documents of what they process. Art 11: every buyer must verify origin, collecting at least the seller's RUC, name, ID and domicile, the Código Único de Concesión (vigente, or extinct only if in a validated REINFO formalisation), the Autorización de Explotación and, where applicable, the vigente REINFO entry, the comprobante de pago and the guía de remisión/transporter; "La adquisición de productos mineros ilegales no genera ningún derecho ni beneficio tributario". 1st DCF: Madre de Dios fiscal routes.

    Citation
    DL 1107 (dated 19 Apr 2012; published 20 Apr 2012); art 11(a) amended by Ley 31746 (18 May 2023) and Ley 32537 DCM Única (26 Dec 2025)
    Kind
    Decree
    In force from
    2012-04-21
    Primary lawNot recorded

    Researcher's note: [transcription] Held copy is the SPIJ print updated to 28/02/2017; art 11(a) as amended by Ley 31746 (2023) and Ley 32537 (2025) read in those laws. [unconfirmed] Publication date 20 Apr 2012 is not printed in the SPIJ copy (dated 19 Apr 2012; in force the day after publication, 1st DCT); an El Peruano copy would settle it.

  • Free commercialisation of gold

    Legal basis for free internal and external trade in gold (no state monopoly).

    Citation
    Decreto Supremo N. 005-91-EM/VMM (given force of law by TUO LGM art 5)
    Kind
    Decree
    Primary lawNot recorded

    Researcher's note: [not-read] Only its existence and subject ("sobre libre comercialización del oro") are read, in TUO LGM art 5; the DS text itself is not held (no official online copy found).

  • Decreto Supremo N. 012-2012-EM - complementary measures on gold commercialisation (Activos Mineros; RECPO; purchase register)

    Art 5 (text of DS 009-2025-EM): plants and traders keep an electronic register of every purchase of gold and other minerals (seller RUC and name, vigente REINFO inscription where in formalisation; nature, origin (name and code of the mining right), quantity/weight, grade, price) and report it monthly through MINEM's extranet form. Art 6: liquidaciones de compra as payment vouchers during formalisation. Art 7: everyone who buys, sells and/or refines gold must register in MINEM's special register (RECPO) and keep a detailed register of suppliers and destination of the gold.

    Citation
    DS 012-2012-EM (dated 8 May 2012); art 5 substituted by DS 009-2025-EM (El Peruano 18 May 2025)
    Kind
    Decree
    In force from
    2012-05-10
    Primary lawNot recorded

    Researcher's note: [unconfirmed] Publication date not printed in the held copies (dated 8 May 2012; the Swiss guide gives 9 May 2012); in force the day after publication (1st DCF). Art 5 as substituted by DS 009-2025-EM; the intermediate DS 034-2017-EM text is not held (queued pe-8). The Activos Mineros encargo was temporary and is not treated as a current channel.

  • DS N. 027-2012-EM - gold sales by third persons and hand-pickers in Puno (La Rinconada, Cerro Lunar; later San Antonio de Putina, Sandia, Carabaya)

    Current text (DS 018-2018-EM): third persons working on concessions in the named Puno zones may sell gold to RECPO traders if registered in the Padrón de Terceras Personas Naturales y Seleccionadores Manuales de Oro (DGFM), up to 66 g a month (art 2.2); only RECPO-registered traders and processors may buy from them (art 4.1); traders and processors must report their transactions monthly to MINEM (art 4.2-4.3); failure cancels the RECPO inscription with a 90-business-day bar (art 4.4). Original 2012 text relied on a register and constancia de origen kept by the operator (art 2).

    Citation
    DS 027-2012-EM (dated 16 Jul 2012; El Peruano 17 Jul 2012); arts 1-5 substituted by DS 018-2018-EM
    Kind
    Decree
    Primary lawNot recorded

    Researcher's note: [not-read] Intermediate amendment DS 039-2012-EM not held (queued pe-8).

  • Decreto Supremo N. 055-2010-EM

    Art 3: to comply with TUO LGM art 4, processing plants buying unprocessed product, concentrate, refogado, tailings or any state before refining, and persons dedicated exclusively to buying and selling gold and/or raw minerals, must verify origin and keep an updated electronic or physical register of each purchase: (a) seller name and DNI, or company name and RUC; (b) name and código único of the concession(s) of origin; (c) nature of the product, quantity/weight, grade and price; plants where illegal origin is verified are shut down.

    Citation
    DS 055-2010-EM (2010), art 3
    Kind
    Decree
    Primary lawNot recorded

    Researcher's note: [ocr] SPIJ print with a poor text layer (FAOLEX). Art 3 still in force per MINEM's annotated TUO (DS 024-2016-EM repealed only arts 1-2).

  • TUO de la Ley del IGV e ISC

    Apéndice I literal A exempts the domestic sale and import of 7108.11.00.00 (non-monetary gold powder) and 7108.12.00.00 (non-monetary unwrought gold); other gold (7108.13, 7108.20) and gold ores are taxed. Art 7: exemptions valid to 31 Dec 2028; sellers may renounce the Apéndice I exemption. Art 33: "La exportación de bienes o servicios ... no están afectos al Impuesto General a las Ventas"; a sale to a non-domiciled buyer counts as export if the goods go through definitive export (where title passes in Peru before shipment, shipment within 60 calendar days of the invoice); num 2 swap operations by mining producers (bank constancia; finished product exported within 60 business days). Art 34: IGV on inputs gives a saldo a favor del exportador.

    Citation
    TUO approved by DS 055-99-EF; art 7 as amended by Ley 32542 (in force 1 Jan 2026)
    Kind
    Decree
    Primary lawNot recorded

    Researcher's note: [time-limited] Apéndice I and II exemptions run to 31 Dec 2028 (art 7 as amended by Ley 32542).

  • Ley N. 29038 - incorporates UIF-Perú into the SBS

    Art 3.2 obliges to report suspicious and threshold operations, among others, (d) dealers in jewellery, metals and precious stones and (q) "las empresas mineras". UIF-Perú itself was created by Ley 27693 (2002).

    Citation
    Ley N. 29038 (El Peruano 12 Jun 2007), as amended
    Kind
    Act
    Primary lawNot recordedOCR

    Researcher's note: [transcription] Held text is the 2007 original; art 3 as amended by DL 1249 is known only from the SBS 789-2018 considerando.

  • Resolución Ministerial N. 249-2012-MEM/DM - creates the Registro Especial de Comercializadores y Procesadores de Oro (RECPO)

    Art 1 creates the RECPO in the DGM (administered by the DGFM since DS 018-2018-EM 1st DCF); art 2 approves the registration form. Considerandos: registration obligatory for all natural or legal persons dealing in the purchase/sale and/or refining of gold, who must keep a detailed register of suppliers and destination.

    Citation
    RM 249-2012-MEM/DM (dated 25 May 2012; published 26 May 2012 per the datosabiertos record)
    Kind
    Regulation
    In force from
    2012-05-26
    Primary lawNot recorded

    Researcher's note: [ocr] Gazette scan via FAOLEX; the annexed form is barely legible. A draft RECPO reglamento was pre-published (RM 190-2021-MINEM-DM, June 2021); no adopting decree was found in the texts held.

  • RM N. 410-2014-MEM/DM - Constancia de Origen del Oro format (DS 027-2012-EM)

    Approves the form the concessionaire or operator gives each third person under DS 027-2012-EM arts 1 and 3 (grams of gold, reference to the Declaración de Compromisos); copies kept to prove origin and destination. Used under the 2012 regime; DS 018-2018-EM replaced it with the Padrón, keeping the constancia only during the registration period (5th DCF).

    Citation
    RM 410-2014-MEM/DM (dated 9 Sep 2014; El Peruano 15 Sep 2014; in force the day after publication)
    Kind
    Regulation
    In force from
    2014-09-16
    Primary lawNot recorded

  • Resolución de Superintendencia N. 000086-2025/SUNAT - SPOT changes for metal mining

    Art 3: Anexo 2 numeral 16 "Oro gravado con el IGV" (10%) now covers only 7108.13.00.00 and 7108.20.00.00. Art 4: Anexo 1 numeral 3 gold ores and concentrates 2616.90.10.00 at 10% and numeral 4 non-auriferous metal ores at 10% (deposit before transport); Anexo 3 numeral 11 metal-ore processing (beneficio) service at 12%; Anexo 4 codes 044 and 045. Art 5 repeals Anexo 2 numeral 19. In force 1 Apr 2025 (DCF Única).

    Citation
    RS 000086-2025/SUNAT (28 Mar 2025)
    Kind
    Regulation
    In force from
    2025-04-01
    Primary lawNot recorded

  • Resolución SBS N. 789-2018 - AML/CFT norm for sujetos obligados supervised by UIF-Perú

    Art 2.1 num 3 (jewellery, precious metals and stones) and num 4 (Empresas Mineras); art 3 num 19: Empresas Mineras = concession-system miners that also trade gold (purchase, import for consumption and/or definitive export of raw or semi-worked gold). Art 38 special rules for these sectors (RO threshold US$15,000).

    Citation
    Res. SBS 789-2018 (28 Feb 2018; Norma applies from 15 Mar 2018), consolidated to Res. SBS 00650-2024
    Kind
    Regulation
    Primary lawNot recorded

  • Texto Único Ordenado de la Ley General de Minería

    Art 3: commercialisation of mineral products is free, internally and externally, and needs no concession. Art 4: products bought from authorised persons are not reivindicables; buying from an unauthorised person makes the buyer liable; "El comprador está obligado a verificar el origen de las sustancias minerales". Art 5 gives force of law to DS 005-91-EM/VMM on free commercialisation of gold. Art 72(i)-(j): free remittance, free disposal of foreign currency and free commercialisation of production. Art 91 (as substituted by DL 1040, 2008): PPM up to 2,000 ha and 350 t/day (placer 3,000 m3/day); PMA up to 1,000 ha (or agreements with titleholders) and 25 t/day (placer 200 m3/day); status accredited before the DGM by biennial sworn declaration. Arts 38-40 minimum production, Derecho de Vigencia and penalty.

    Citation
    Decreto Supremo N. 014-92-EM (dated 2 Jun 1992; published 3 Jun 1992 without the TUO text annexed, per the SPIJ note)
    Kind
    Decree
    Primary lawNot recorded

  • Código Penal - arts 272 (clandestine commerce), 307-A (illegal mining), 307-E, 307-F (trafficking in mineral resources from illegal mining), 307-G

    Art 307-F: whoever moves, collects, stores, transports, conceals, markets, acquires, ships or exports mineral resources from activities outside the formalisation process or without the required authorisations, whose illicit origin he knew or should have presumed: 6-9 years. Art 307-G adds disqualification from concessions and mineral commercialisation. Art 272(4)-(5): evading fiscal control or using non-fiscal routes for controlled goods.

    Citation
    Código Penal (DL 635): art 272 as rewritten by DL 1103; arts 307-A, 307-E, 307-F as amended and 307-G as added by DL 1695 (El Peruano 20 Jan 2026)
    Kind
    Act
    Primary lawNot recordedOCR

    Researcher's note: [not-read] Consolidated Código Penal not held; arts read only as amended texts: art 272 (DL 1103 3rd DCF, 2012) and arts 307-A, 307-E, 307-F, 307-G (DL 1695, El Peruano 20 Jan 2026).

  • Decreto Legislativo N. 1100 - interdiction of illegal mining

    Declares interdiction of illegal mining; art 5 bans dredges and similar equipment in small-scale mining; art 7 interdiction actions (seizure, destruction); definition of minería ilegal in art 3 replaced by DL 1105 art 2.

    Citation
    DL 1100 (dated 18 Feb 2012; El Peruano extraordinary edition 18 Feb 2012)
    Kind
    Decree
    Primary lawNot recordedOCR

  • Decreto Legislativo N. 1103 - control of chemical inputs usable in illegal mining

    Replaced by Ley 32412 (DCD Única), except its 3rd DCF, which rewrote Código Penal art 272 (clandestine commerce, incl. evading fiscal control of controlled goods and using routes other than the fiscal routes).

    Citation
    DL 1103 (dated 3 Mar 2012; El Peruano 4 Mar 2012)
    Kind
    Decree
    Repealed on
    2025-07-13
    Primary lawNot recordedOCR

  • Decreto Legislativo N. 1293 - creates the Registro Integral de Formalización Minera (REINFO)

    Creates the Proceso de Formalización Minera Integral and the REINFO (run by MINEM DGFM); REINFO information is a sworn declaration (art 4.4); art 6 sets the validity of the process (text now given by Ley 32537).

    Citation
    DL 1293 (dated 29 Dec 2016; El Peruano 30 Dec 2016)
    Kind
    Decree
    In force from
    2016-12-31
    Primary lawNot recorded

  • DS N. 009-2025-EM - Reglamento de la Ley 32213; substitutes DS 012-2012-EM art 5

    Reglamento of Ley 32213 (SIPMMA content incl. RECPO, register of authorised plants, Padrón of third persons and export queries). 2nd DCM: new DS 012-2012-EM art 5 (purchase register contents; monthly report through MINEM's extranet). 3rd DCT: REINFO registrants suspended since DS 009-2021-EM had 45 calendar days to file a requirement, or their inscription is revoked.

    Citation
    DS 009-2025-EM (dated 17 May 2025; El Peruano 18 May 2025)
    Kind
    Decree
    Primary lawNot recorded

    Researcher's note: [not-read] Reglamento arts 6-12 read only by heading.

  • DS N. 018-2018-EM - amends DS 027-2012-EM (Padrón; RECPO monthly reporting; liquidación de compra)

    Substitutes DS 027-2012-EM arts 1-5. 1st DCF: DGFM administers the RECPO. 2nd DCF: Activos Mineros, plants and other traders and processors may issue liquidaciones de compra recording seller data, nature, origin (name and code of the mining right), quantity/weight, grade and price.

    Citation
    DS 018-2018-EM (dated 21 Jul 2018; El Peruano 23 Jul 2018; in force 30 calendar days counted from the day after publication, art 3)
    Kind
    Decree
    Primary lawNot recorded

  • DS N. 117-2026-EF - Reglamento de la Ley 32412

    62 articles: SUNAT control and inspection; Registro para el Control de los Bienes Fiscalizados (arts 14-24); authorisations to move controlled inputs into and out of the country (arts 25-37); fiscal routes (art 43); sanctions. 1st DCF: special hydrocarbon controls in Madre de Dios. Operation-register rules by SUNAT RS 000135-2026 (from 1 Sep 2026; hydrocarbons from 1 Feb 2027 under RS 000170-2026).

    Citation
    DS 117-2026-EF (dated 25 Jun 2026; El Peruano 26 Jun 2026)
    Kind
    Regulation
    Primary lawNot recorded

    Researcher's note: [not-read] Articles read only by heading.

  • Ley del Gravamen Especial a la Minería

    Applies only to miners with vigente Contratos de Garantías y Medidas de Promoción a la Inversión (stability contracts under the TUO) that sign a convenio with the State (art 2.1); quarterly on operating profit at the Anexo II effective rate (marginal 4.00%-13.12%, 17 brackets); royalty paid is deducted (art 3(b)); deductible for income tax (art 3(c)).

    Citation
    Ley N. 29790 (El Peruano 28 Sep 2011; in force the first day of the following month); reglamento DS 173-2011-EF
    Kind
    Act
    Primary lawNot recordedOCR

  • Ley del Impuesto Especial a la Minería

    Quarterly tax on operating profit from sales of metallic mineral resources at the effective rate from the Anexo (marginal 2.00%-8.40%, 17 brackets); PPM and PMA 0% (art 5.3); administered by SUNAT.

    Citation
    Ley N. 29789 (El Peruano 28 Sep 2011; in force the first day of the following month under its 3rd DCF); reglamento DS 181-2011-EF
    Kind
    Act
    Primary lawNot recordedOCR

  • Ley de Formalización y Promoción de la Pequeña Minería y la Minería Artesanal

    Original PPM/PMA law: substituted TUO arts 38-40 (minimum production, Derecho de Vigencia US$1/ha for PPM and US$0.50/ha for PMA, penalties) and art 91 (strata); art 5 lets PMA process minerals on a simple request with a DIA. The current art 91 is the DL 1040 (2008) text (see pe.law-tuo-lgm).

    Citation
    Ley N. 27651 (El Peruano 24 Jan 2002)
    Kind
    Act
    Primary lawNot recordedOCR

  • Ley N. 31746 - amends DL 1107 art 11 (REINFO in buyer origin checks)

    Adds to the data a buyer must check under DL 1107 art 11(a) "y, de ser el caso, el Registro Integral de Formalización Minera (REINFO) o de otros registros similares, en estado vigente". Art 11(a) was rewritten again by Ley 32537.

    Citation
    Ley N. 31746 (El Peruano 18 May 2023)
    Kind
    Act
    Primary lawNot recorded

  • Ley N. 32213 - rectoría de MINEM over small-scale and artisanal mining; SIPMMA; extension of the formalisation process

    Art 2: MINEM is the governing body (DGFM acts). Art 3: creates the SIPMMA to supervise operational traceability of minerals, explosives and chemical inputs; processing plants must register in the traceability register and are subject to operational control with GPS. 3rd DCM: DL 1293 art 6 process to 30 Jun 2025, extendable once by 6 months by DS (since replaced by Ley 32537).

    Citation
    Ley N. 32213 (El Peruano 27 Dec 2024; in force the day after publication, 1st DCF)
    Kind
    Act
    In force from
    2024-12-28
    Primary lawNot recorded

  • Ley N. 32412 - control of chemical inputs (mercury, cyanide, hydrocarbons) usable in mining and illegal mining

    SUNAT is the competent authority (art 4.1); users keep an operations register (art 8.1) and report losses, spills or thefts within one calendar day (art 9.1). Reglamento DS 117-2026-EF; SUNAT RS 000135-2026 sets the operation-register rules, applying from 1 Sep 2026 for mercury and cyanide users and from 1 Feb 2027 for hydrocarbon users (RS 000170-2026).

    Citation
    Ley N. 32412 (published 12 Jul 2025)
    Kind
    Act
    In force from
    2025-07-13
    Primary lawNot recorded

    Researcher's note: [inferred] No vigencia clause: in force the day after publication (Constitution art 109). Reglamento DS 117-2026-EF (El Peruano 26 Jun 2026) read only in structure.

  • Ley N. 32537 - amends art 6 of DL 1293; extends REINFO to 31 Dec 2026 (fifth extension)

    Artículo único: formalisation process (REINFO) valid until 31 Dec 2026 or entry into force of the MAPE law and its reglamento, whichever first. DCFs: national MAPE census (start within 6 months, finish within 12); sinceramiento of the real location within 120 calendar days only through the Ventanilla Única; REINFO reglamento adapted within 60 days; regional governments transfer files to MINEM within 60 days; SUNAFIL rules within 60 days. DCM Única rewrites DL 1107 art 11(a).

    Citation
    Ley N. 32537 (El Peruano 26 Dec 2025, pp 4-5; approved by the Comisión Permanente 19 Dec 2025; promulgated 25 Dec 2025)
    Kind
    Act
    In force from
    2025-12-27
    Primary law

    Researcher's note: [inferred] No vigencia clause: in force the day after publication under Constitution art 109 (not in the text).

  • Ley General de Aduanas

    Art 60: definitive export regime "no está afecta a ningún tributo". Art 61 (original text): shipment within 30 calendar days of numbering; regularisation within 30 calendar days of the end of shipment. Art 62: no definitive export of cultural heritage, prohibited goods, or restricted goods without the sector authorisation at shipment.

    Citation
    Decreto Legislativo N. 1053 (dated 26 Jun 2008; El Peruano 27 Jun 2008)
    Kind
    Decree
    Primary lawNot recordedOCR

    Researcher's note: [ocr] Held text is the 2008 original from the gazette scan (OCR; art 62 is missing a word in the OCR). Later amendments are not integrated: the current consolidated LGA is not held (SUNAT only serves a frameset).

  • Minamata Convention on Mercury

    Mercury trade and ASGM obligations.

    Citation
    In force for Peru 2017 (SUNAT lists publication 13 Jul 2017)
    Kind
    Treaty
    Official guidanceNot recorded

  • Ley de Regalía Minera

    Art 4.1: quarterly royalty on operating profit at the effective rate from the Anexo scale (marginal rates 1.00%-12.00% in 16 brackets by operating margin); 4.3: pay the greater of that amount and 1% of quarterly sales; 4.4: PPM and PMA pay 0%. Art 6.1: declare and pay within the last 12 business days of the second month after the quarter. Art 7: SUNAT authorised to collect.

    Citation
    Ley N. 28258 (2004) as amended by Ley N. 29788 (El Peruano 28 Sep 2011; in force 1 Oct 2011 under its 2nd DCF)
    Kind
    Act
    Primary lawNot recordedOCR

  • Resolución de Superintendencia N. 000121-2025/SUNAT - SPOT exclusion for transfers of ores to the processing plant

    Adds a 2nd DCF to RS 000086-2025: transfers of Anexo 1 numeral 3 and 4 goods (unprocessed Chapter 26 ores) out of the production centre to the plant that will process them, not arising from a sale, are outside SPOT.

    Citation
    RS 000121-2025/SUNAT (14 Apr 2025)
    Kind
    Regulation
    Primary lawNot recorded

  • Resolución de Superintendencia N. 183-2004/SUNAT - SPOT (detracciones) for goods and services

    Buyer withholds and deposits a percentage of the price in the seller's Banco de la Nación account. Anexo 1 goods: sale, retiro and transfer out of the production centre above ½ UIT, deposit before transport (arts 2, 6). Anexo 2 goods: excepted if the amount is S/700 or less or a liquidación de compra is issued (art 8); deposit by the earlier of payment or the 5th business day of the month after recording the voucher (art 11.1). SPOT does not apply to Anexo 1 sales documented by liquidación de compra (art 3(b)).

    Citation
    RS 183-2004/SUNAT as amended (incl. RS 246-2017, RS 000086-2025, RS 000121-2025)
    Kind
    Regulation
    Primary lawNot recorded

    Researcher's note: [transcription] SUNAT's consolidated HTML marks amendments only to about 2008 and its annex spreadsheets date from 2006-2007; the current annex wording is known only from RS 000086-2025 and SUNAT's appendix page, which conflict (pe.div-spot-page-stale).

Laws concerning gold in Peru

From the law library: the laws tagged with this commodity, with their sources. They are not research findings; the sections above are.

Aprueban el formato de Constancia de Origen del Oro que el concesionario minero y/o el operador bajo contrato de explotación debe cumplir con entregar a las personas naturales vinculadas con su actividad minera, conforme a los artículos 1° y 3° del D.S. N° 027-2012-EM, modificado por el D.S. N° 039-2012-EM

Act · Resolución Ministerial N° 410-2014-MEM/DM (El Peruano, Normas Legales 15.09.2014) · Ministerio de Energía y Minas (Eleodoro Mayorga Alba)

Decreto Supremo que otorga encargo especial a la empresa Activos Mineros S.A.C. y dicta medidas complementarias para la comercialización de oro y promoción de la formalización de los pequeños productores mineros y productores mineros artesanales

Decree · Decreto Supremo N° 012-2012-EM (El Peruano, May 2012; page number not in this copy) · Presidencia de la República; refrendo MINEM and MEF

Control de cambios - RS 0657-2002 (DESPA-PG.02, gold swap exports of jewellery)

Guidance · Resolución de Intendencia / RS 0657-2002 change-control page · SUNAT

Modifican el Decreto Supremo N° 027-2012-EM, que dicta normas complementarias al Decreto Legislativo N° 1105 para la comercialización de oro

Decree · Decreto Supremo N° 018-2018-EM; El Peruano 23 Jul 2018 (NL 1672838-8) · Presidencia de la República; refrendo MINEM, MEF, MTPE

Decreto Supremo que dicta normas complementarias al Decreto Legislativo N° 1105 para la comercialización del oro

Decree · Decreto Supremo N° 027-2012-EM; El Peruano 17 Jul 2012 p 470662 (NL 815345-2) · Presidencia de la República; refrendo MEF, MINEM, MTPE

Decreto Supremo que otorga encargo especial a la empresa Activos Mineros S.A.C. y dicta medidas complementarias para la comercialización de oro ... (DS 012-2012-EM) - El Peruano pages

Decree · Decreto Supremo N° 012-2012-EM; El Peruano pages 6-7 of the FAOLEX extract (gazette page numbers not legible) · Presidencia de la República

Guía para la exportación de oro de la minería artesanal y de pequeña escala

Other · - (not a legal instrument) · Cooperación Suiza (SECO) programme publication

Proyecto de Decreto Supremo que establece disposiciones reglamentarias para el Registro Especial de Comercializadores y Procesadores de Oro (RECPO)

Decree · Draft (pre-published under RM 191-2021-MINEM-DM) · MINEM

Registro Especial de Comercializadores y Procesadores de Oro (dataset)

Other · - (open-data record citing RM 249-2012-MEM/DM, published 26/05/2012) · MINEM (Plataforma Nacional de Datos Abiertos)

Autorizan la publicación del proyecto de Decreto Supremo que establece disposiciones reglamentarias para el Registro Especial de Comercializadores y Procesadores de Oro-RECPO y su Exposición de Motivos

Decree · Resolución Ministerial N° 190-2021-MINEM-DM; El Peruano 29 Jun 2021 pp 8-9 (1967377-1) · MINEM (Jaime Gálvez Delgado)

Crean el Registro Especial de Comercializadores y Procesadores de Oro y aprueban Formato

Act · Resolución Ministerial N° 249-2012-MEM/DM (El Peruano; published 26 May 2012 per the MINEM open-data record) · Ministerio de Energía y Minas (Jorge Merino Tafur)

Procedures

Processing, smelting, assay and sale to the exporter

Applies when: country is the origin; between first buyer and exporter

  1. Processing

    Process purchased ore by cyanidation (carbon/Merrill-Crowe) and smelt to doré; keep chemical-input operation registers

    Who
    Processing plant (planta de beneficio) that buys ore or concentrate
    Issues
    Operations register for controlled chemical inputs
    SecondaryNot recorded
  2. Processing

    Melt refogado gold into doré (oro fundido) and number the bar

    Who
    Gold trader (comercializador) registered in RECPO
    Issues
    Bar/lot number marked on the doré
    SecondaryNot recorded
  3. Assay

    Assay the bar; the certificate of grade and weight (signed by the responsible engineer) is the basis for price and is presented to SUNAT-Aduanas

    Who
    Assay laboratory
    Issues
    Laboratory certificate of grade and weight (signed by the responsible engineer)
    SecondaryNot recorded

    Researcher's note: DESPA-PG.02 (read in full) does not list an assay certificate among export documents (VII.A.1 num 3); presenting it to customs is practice per the Swiss guide.

  4. Due diligence

    Verify supplier (RECPO status, origin documentation) and buy the doré; buyer deposits 1.5% detracción; invoice carries the seller's detracciones account

    Who
    Gold exporter (direct miner-exporter or export trading company)
    With
    Gold trader (comercializador) registered in RECPO
    Needs
    Laboratory certificate of grade and weight (signed by the responsible engineer); Electronic purchase register (registro de compras) of gold/ore buyers
    Issues
    Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status); SPOT deposit certificate (constancia de depósito de detracción)
    Primary lawNot recorded
  5. Transport

    Carry the doré by security and valuables transport under an electronic waybill to the exporter's premises or the airport cargo terminal

    Who
    Security and valuables transport company
    Issues
    Waybill from plant/exporter to the airport cargo terminal; Sworn declaration of transport through a security and valuables company
    SecondaryNot recorded

    Legal basis: DL 1107 (control of transport of mineral product), art 3; 3rd DCF

  6. Reporting

    Record the operation in the UIF register of operations when it reaches US$15,000; file a ROS within 24 hours of qualifying an operation as suspicious

    Who
    Gold exporter (direct miner-exporter or export trading company)
    Needs
    UIF-Perú sujeto obligado registration and compliance officer designation
    Issues
    UIF register of operations (Registro de Operaciones)
    Primary lawNot recorded

    Legal basis: Res. SBS 789-2018, arts 22, 23.1, 38 num 10

Contract, customs declaration, air shipment and regularisation

Applies when: country is the origin

  1. Pricing

    Sign the international sale contract: price by the LBMA (London) gold price on an agreed fixing date, fineness, Incoterm (FCA/EXW common), payment on delivery by bank transfer, optional 50-90% prefinancing

    Who
    Gold exporter (direct miner-exporter or export trading company)
    With
    Foreign buyer or refiner
    Issues
    International sale contract (price by London fix on an agreed date, fineness, Incoterm, payment); LBMA gold price on the agreed fixing date
    SecondaryNot recorded
  2. Customs

    Prepare commercial invoice, packing list, lab certificate and a sworn declaration of lawful origin of the mineral

    Who
    Gold exporter (direct miner-exporter or export trading company)
    Needs
    Laboratory certificate of grade and weight (signed by the responsible engineer); International sale contract (price by London fix on an agreed date, fineness, Incoterm, payment)
    Issues
    Sworn declaration of lawful origin of the mineral (declaración jurada de origen)
    SecondaryNot recorded

    Researcher's note: Neither DESPA-PG.02 (VII.A.1 num 3) nor any held law requires a sworn declaration of lawful origin at export; it is practice per the Swiss guide. The legal origin duties sit with the buyer (DL 1107 art 11).

  3. Customs

    Transmit the export DAM electronically (tariff subheading 7108.12.00.00 for non-monetary unwrought gold incl. doré); exports above US$5,000 FOB need a DAM through a customs agent

    Who
    Customs agent (agente de aduanas)
    Needs
    Laboratory certificate of grade and weight (signed by the responsible engineer)
    Primary lawNot recordedOCR

    Legal basis: Ley General de Aduanas (DL 1053) art 60; DESPA-PG.02 v7, VII.A.1

    Researcher's note: The US$5,000 FOB customs-agent threshold is not in DESPA-PG.02 (re-read in full 2026-09-29); it rests on the Swiss export guide (2016). DESPA-PG.02 VI.B requires an electronic mandate to the customs agent.

  4. Transport

    Deliver the gold to the airport cargo terminal (zona primaria); international transport of gold is by air only

    Who
    Security and valuables transport company
    Needs
    Waybill from plant/exporter to the airport cargo terminal; Sworn declaration of transport through a security and valuables company
    SecondaryNot recorded
  5. Inspection

    Assign a control channel by risk management (green: release; red: document review and physical recognition in the presence of the customs agent or exporter)

    Who
    SUNAT (customs and tax administration)
    Primary lawNot recorded

    Legal basis: DESPA-PG.02 v7, VI.D; VII.A.3

  6. Transport

    Ship within 30 days of DAM numbering (automatic 15-day extension where a loading list exists); airline issues the air waybill

    Who
    Gold exporter (direct miner-exporter or export trading company)
    Primary lawNot recorded

    Legal basis: DESPA-PG.02 v7, VI.F.1

  7. Customs

    Regularise the export within 30 days of final shipment (exporter confirms the declared data); SUNAT accepts the regularised DAM

    Who
    Customs agent (agente de aduanas)
    Primary lawNot recorded

    Legal basis: DESPA-PG.02 v7, VII.A.7

  8. Customs

    Provide proof of origin if the buyer claims preference: for the US a certification by the importer, exporter or producer (TPA art 4.15, no prescribed format); for the EU an EUR.1 via VUCE (per Swiss guide)

    Who
    Gold exporter (direct miner-exporter or export trading company)
    Issues
    Proof of origin for preference: US-Peru TPA certification by the importer, exporter or producer (no prescribed format); EUR.1 via VUCE for the EU (per Swiss guide)
    SecondaryNot recorded

Industrial mine to export-ready doré

Applies when: country is the origin; medium/large mine

Channel: Industrial (concession-holding company exports its own doré)

  1. Extraction

    Mine and process ore on its concessions (heap leach, carbon/Merrill-Crowe) and pour doré

    Who
    Medium/large mining company
    Needs
    Mining concession title
    SecondaryNot recorded
  2. Assay

    Weigh, sample and assay each bar (gold and silver content); doré and refined gold both enter customs as 7108.12

    Who
    Assay laboratory
    Issues
    Laboratory certificate of grade and weight (signed by the responsible engineer); Bar/lot number marked on the doré
    SecondaryNot recorded
  3. Transport

    Secure transport to the Lima airport cargo terminal

    Who
    Security and valuables transport company
    Issues
    Waybill from plant/exporter to the airport cargo terminal
    SecondaryNot recorded

Small-scale/artisanal mine to first sale (plant or RECPO trader)

Applies when: country is the origin; gold from REINFO miners or formalised PPM/PMA

Channel: MAPE (small and artisanal mining)

  1. Licensing

    Hold a vigente REINFO inscription (or, if formalised, a concession and PPM/PMA status) and declare the real location of the workings through the Ventanilla Única de Formalización Minera within 120 calendar days of Ley 32537

    Who
    Informal small/artisanal miner registered in REINFO (in formalisation)
    Issues
    Declaration of real location of the operation (Ley 32537 2nd DCF, Ventanilla Única)
    Primary lawNot recorded

    Legal basis: DL 1293 art 6 as substituted by Ley 32537; Ley 32537 2nd DCF, art 6; 2nd DCF

    Researcher's note: [time-limited] REINFO lapses on 31 Dec 2026 unless extended again or replaced by a MAPE law.

  2. Licensing

    Acquire mercury/cyanide only through the SUNAT-controlled chemical-input system (registered user, operation register)

    Who
    Informal small/artisanal miner registered in REINFO (in formalisation)
    Issues
    Operations register for controlled chemical inputs
    Primary lawNot recorded

    Legal basis: Ley 32412, arts 4.1, 8.1, 9.1

    Researcher's note: [not-read] How REINFO miners buy mercury under DS 117-2026-EF (registration articles read only by heading) was not established.

  3. Extraction

    Extract ore; either sell run-of-mine ore/concentrate to a processing plant (typical of Pataz/La Libertad, Arequipa) or concentrate and amalgamate on site and burn off mercury to produce refogado gold (typical of Madre de Dios, Puno)

    Who
    Informal small/artisanal miner registered in REINFO (in formalisation)
    SecondaryNot recorded
  4. Due diligence

    Before buying, verify the seller and collect the DL 1107 art 11 data: RUC, name, ID and domicile; Código Único de Concesión (vigente) and Autorización de Explotación, or vigente REINFO inscription; comprobante de pago; guía de remisión and transporter

    Who
    Gold trader (comercializador) registered in RECPO
    With
    Informal small/artisanal miner registered in REINFO (in formalisation)
    Issues
    Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status)
    Primary lawNot recorded

    Legal basis: TUO LGM art 4; DL 1107 art 11 (letter (a) per Ley 32537); DS 012-2012-EM art 5.1, art 11

  5. Pricing

    Weigh and test the refogado/sponge gold and agree price (discount to international quotation)

    Who
    Gold trader (comercializador) registered in RECPO
    Needs
    Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status)
    Issues
    Purchase settlement (liquidación de compra)
    Industry practiceNot recorded

    Legal basis: DS 012-2012-EM art 6; DS 018-2018-EM 2nd DCF, art 6

  6. Tax

    Where the seller invoices, deposit the detracción in the seller's Banco de la Nación account: 10% for IGV-taxed gold 7108.13/7108.20 (Anexo 2 num 16) and 1.5% for IGV-exempt gold 7108.11/7108.12 (per SUNAT's appendix page), by the earlier of payment or the 5th business day of the month after recording the invoice; 10% for gold ores and concentrates 2616.90.10 (Anexo 1 num 3), before transport

    Who
    Gold trader (comercializador) registered in RECPO
    Needs
    Purchase settlement (liquidación de compra)
    Issues
    SPOT deposit certificate (constancia de depósito de detracción)
    Primary lawNot recorded

    Legal basis: RS 183-2004/SUNAT arts 3, 6, 8, 11.1; Anexo 1 num 3 and Anexo 2 num 16 (RS 000086-2025), arts 8, 11.1

    Researcher's note: [unconfirmed] The 1.5% rate for IGV-exempt gold is read only on SUNAT's appendix page (see pe.tax-spot-exempt-gold).

  7. Payment

    Take delivery against the liquidación de compra (or the seller's invoice where the seller has RUC) and pay by bank means of payment directly to the seller (obligatory above S/2,000 or US$500 for the payment to be tax-deductible)

    Who
    Gold trader (comercializador) registered in RECPO
    With
    Informal small/artisanal miner registered in REINFO (in formalisation)
    Needs
    Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status); Purchase settlement (liquidación de compra); SPOT deposit certificate (constancia de depósito de detracción)
    Issues
    Payment to the miner by bank transfer
    Primary lawNot recorded

    Legal basis: TUO Ley 28194 as amended by DL 1529, arts 3, 4, 5-A, 8

  8. Payment

    Buy ore or concentrate from the miner after the same identity/REINFO/concession checks, issuing the liquidación de compra or receiving the seller's invoice; where the seller invoices, the 10% detracción (Anexo 1 num 3) is deposited before the ore moves; ore travels under a guía de remisión

    Who
    Processing plant (planta de beneficio) that buys ore or concentrate
    With
    Informal small/artisanal miner registered in REINFO (in formalisation)
    Needs
    Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status)
    Issues
    Purchase settlement (liquidación de compra); SPOT deposit certificate (constancia de depósito de detracción); Electronic waybill (guía de remisión) for the mineral product
    Primary lawNot recorded

    Legal basis: DL 1107 arts 10-11; DS 012-2012-EM arts 5-6; RS 183-2004/SUNAT Anexo 1 num 3

  9. Reporting

    Enter each purchase in the electronic purchase register (seller RUC and name, vigente REINFO where applicable, nature, origin (name and code of the mining right), quantity/weight, grade, price) and report the register monthly through MINEM's extranet form

    Who
    Gold trader (comercializador) registered in RECPO
    Needs
    Purchase settlement (liquidación de compra)
    Issues
    Electronic purchase register (registro de compras) of gold/ore buyers
    Primary lawNot recorded

    Legal basis: DS 012-2012-EM art 5 as substituted by DS 009-2025-EM, arts 5.1, 5.3

Royalty, special mining tax, AML and chemical-input reporting

Applies when: country is the origin

  1. Tax

    Declare and pay each quarter to SUNAT the mining royalty (Anexo scale 1-12% of operating profit, at least 1% of sales) and the Special Mining Tax (2-8.4%) or, for stability-contract holders with a GEM convenio, the Gravamen (4-13.12%); PPM and PMA pay 0% royalty and IEM

    Who
    Medium/large mining company
    Issues
    Quarterly royalty / IEM return and payment (SUNAT)
    Primary lawNot recordedOCR

    Legal basis: Ley 28258 as amended by Ley 29788; Ley 29789; Ley 29790, Ley 28258 arts 4, 6.1

    Researcher's note: SUNAT forms not read. Per the DS 018-2005-EF note in the SPIJ text, PPM/PMA at 0% need not file.

  2. Reporting

    Keep the UIF register of operations (from US$15,000), file ROS within 24 hours of qualification, keep records at least 5 years, apply enhanced due diligence to non-residents, PEPs and persons under investigation

    Who
    Gold trader (comercializador) registered in RECPO
    Needs
    UIF-Perú sujeto obligado registration and compliance officer designation
    Issues
    UIF register of operations (Registro de Operaciones); Suspicious transaction report (ROS) to UIF-Perú via ROSEL
    Primary lawNot recorded

    Legal basis: Res. SBS 789-2018, arts 16.2.2, 22, 23.1, 31, 38

  3. Reporting

    Keep the chemical-input operation register and notify SUNAT within one calendar day of loss, spill or theft

    Who
    Processing plant (planta de beneficio) that buys ore or concentrate
    Issues
    Operations register for controlled chemical inputs
    Primary lawNot recorded

    Legal basis: Ley 32412, arts 8.1, 9.1

Receive proceeds and recover IGV

Applies when: country is the origin

  1. Payment

    Receive payment by bank transfer after the buyer's receipt/outturn assay; issue final invoice or debit/credit adjustment; no FX surrender or repatriation rule was found

    Who
    Gold exporter (direct miner-exporter or export trading company)
    With
    Foreign buyer or refiner
    Issues
    Receipt of export proceeds; Final invoice after the buyer's outturn assay
    SecondaryNot recorded

    Researcher's note: [inferred] No surrender or repatriation rule in any text read; TUO LGM art 72(i) guarantees free disposal of foreign currency (pe.ctl-fx). BCRP rules not consulted.

  2. Tax

    Claim the exporter's IGV credit balance (saldo a favor del exportador) on inputs; drawback where imported inputs were used

    Who
    Gold exporter (direct miner-exporter or export trading company)
    Primary lawNot recorded

    Legal basis: TUO Ley del IGV (DS 055-99-EF), arts 33-35

Licences and registrations

  • Registration in the RECPO (as buyer/seller of gold)

    RECPO listing

    Held by
    Gold exporter (direct miner-exporter or export trading company)
    Issued by
    MINEM
    Primary lawNot recorded

    Legal basis: DS 012-2012-EM art 7; RM 249-2012-MEM/DM, art 7

  • UIF sujeto obligado registration (Empresas Mineras that trade or export gold)

    UIF registration; compliance officer

    Held by
    Medium/large mining company
    Issued by
    UIF-Perú (SBS)
    Primary lawNot recordedOCR

    Legal basis: Res. SBS 789-2018, art 2.1 num 4; art 3 num 19

  • Inscription in SUNAT's Registro para el Control de los Bienes Fiscalizados (mercury, cyanide, hydrocarbons)

    Registro BF inscription; operation register

    Held by
    Processing plant (planta de beneficio) that buys ore or concentrate
    Issued by
    SUNAT
    Primary lawNot recorded

    Legal basis: Ley 32412 (formerly DL 1103); DS 117-2026-EF, Ley 32412 arts 4.1, 8.1

    Researcher's note: [not-read] Registration articles of DS 117-2026-EF (arts 14-24) read only by heading. Operation registers apply from 1 Sep 2026 for mercury/cyanide users and 1 Feb 2027 for hydrocarbon users (RS 000170-2026); existing registrants were incorporated automatically (DS 117-2026-EF 2nd DCF).

  • Mining concession title (or exploitation contract with the titleholder), registered in SUNARP

    Concession title; Código Único de Concesión

    Held by
    Formalised small producer (PPM) or artisanal producer (PMA)
    Issued by
    INGEMMET (concessions); regional authority for PPM/PMA
    Valid for
    Indefinite while the annual Derecho de Vigencia is paid (US$3/ha; PPM US$1, PMA US$0.50, art 39) and minimum production is met or the penalty paid (arts 38, 40)
    Primary lawNot recordedOCR

    Legal basis: TUO Ley General de Minería (DS 014-92-EM), arts 38-40

  • Mining concession and beneficio (processing) concession

    Concession titles

    Held by
    Medium/large mining company
    Issued by
    INGEMMET / MINEM
    Primary lawNot recorded

    Legal basis: TUO Ley General de Minería (beneficio concessions arts 17-18)

  • Customs agent authorisation

    Customs agent code / credentials for electronic transmission

    Held by
    Customs agent (agente de aduanas)
    Issued by
    SUNAT
    SecondaryNot recorded

    Legal basis: Ley General de Aduanas (DL 1053)

  • Accreditation as pequeño productor minero (PPM) or productor minero artesanal (PMA)

    PPM/PMA constancia (declaración jurada bienal)

    Held by
    Formalised small producer (PPM) or artisanal producer (PMA)
    Issued by
    MINEM - Dirección General de Minería, on the producer's biennial sworn declaration
    Primary lawNot recordedOCR

    Legal basis: TUO LGM art 91 as substituted by DL 1040, art 91

  • Registration in the RECPO (Registro Especial de Comercializadores y Procesadores de Oro)

    RECPO listing

    Held by
    Processing plant (planta de beneficio) that buys ore or concentrate
    Issued by
    MINEM
    Primary lawNot recorded

    Legal basis: DS 012-2012-EM art 7; RM 249-2012-MEM/DM art 1; DS 027-2012-EM art 4 (text of DS 018-2018-EM), DS 012-2012-EM art 7

  • Registration in the RECPO

    RECPO listing

    Held by
    Gold trader (comercializador) registered in RECPO
    Issued by
    MINEM
    Primary lawNot recorded

    Legal basis: DS 012-2012-EM art 7; RM 249-2012-MEM/DM art 1; DS 027-2012-EM art 4 (text of DS 018-2018-EM), DS 012-2012-EM art 7

    Researcher's note: Registrant count (12,418 in Feb 2025) and the lack of an entry filter are from press sources.

  • Vigente inscription in the Registro Integral de Formalización Minera (REINFO)

    REINFO constancia / listing (vigente or suspendido)

    Held by
    Informal small/artisanal miner registered in REINFO (in formalisation)
    Issued by
    MINEM (DGFM)
    Valid for
    Until 31 Dec 2026 or entry into force of a MAPE law, whichever first
    Primary lawNot recorded

    Legal basis: DL 1293 art 6 as substituted by Ley 32537 (artículo único), art 6

    Researcher's note: [time-limited] Process valid to 31 Dec 2026 or until the MAPE law and its reglamento enter into force, whichever first. [inferred] validFrom = day after publication of Ley 32537. Registration figures in notes are from press sources.

  • Vigente REINFO inscription (term under Ley 32213)

    Held by
    Informal small/artisanal miner registered in REINFO (in formalisation)
    Issued by
    MINEM (DGFM)
    Valid for
    To 30 Jun 2025, extendable once by 6 months by DS
    Primary lawNot recorded

    Legal basis: DL 1293 art 6 as substituted by Ley 32213 3rd DCM

    Researcher's note: [not-read] Ley 32213 allowed one 6-month extension by DS (to 31 Dec 2025 per press sources); that DS is not held.

  • Sinceramiento (declaration) of the real location of the operation through the Ventanilla Única de Formalización Minera

    Validated location record

    Held by
    Informal small/artisanal miner registered in REINFO (in formalisation)
    Issued by
    MINEM (validation)
    Valid for
    One-off, within 120 calendar days of the law
    Primary law

    Legal basis: Ley 32537, 2nd DCF

    Researcher's note: [inferred] validFrom = day after publication. The law sets no sanction for not filing.

  • RUC (exporter must not be "no habido"); foreign-trade activity per Swiss guide

    Ficha RUC

    Held by
    Gold exporter (direct miner-exporter or export trading company)
    Issued by
    SUNAT
    Primary lawNot recorded

    Legal basis: DESPA-PG.02, VI.A.2

  • RUC (taxpayer registration) with authority to issue invoices

    Ficha RUC

    Held by
    Gold trader (comercializador) registered in RECPO
    Issued by
    SUNAT
    SecondaryNot recorded

  • Detracciones account at Banco de la Nación (as seller)

    Account number quoted on sales invoices

    Held by
    Gold trader (comercializador) registered in RECPO
    Issued by
    Banco de la Nación / SUNAT
    Official guidanceNot recorded

    Legal basis: RS 183-2004/SUNAT

  • UIF sujeto obligado registration and compliance officer

    UIF registration

    Held by
    Gold exporter (direct miner-exporter or export trading company)
    Issued by
    UIF-Perú (SBS)
    Primary lawNot recordedOCR

    Legal basis: Res. SBS 789-2018, art 2.1 num 4; art 3 num 19

  • Registration as UIF sujeto obligado; appointment of a compliance officer (oficial de cumplimiento)

    UIF registration; compliance officer designation

    Held by
    Gold trader (comercializador) registered in RECPO
    Issued by
    UIF-Perú (SBS)
    Primary lawNot recordedOCR

    Legal basis: Res. SBS 789-2018, art 2.1 num 3 or num 4; art 7.2 (compliance officer designated within 15 business days via SISDEL)

    Researcher's note: Whether a pure trader (not a concession holder) falls under art 2.1 num 4 (Empresas Mineras, which art 3 num 19 limits to concession-system miners) or num 3 (comercio de metales preciosos) depends on its activity.

Taxes and fees

  • Export duty on gold

    Definitive exports

    Rate
    0% - exports are not subject to any tax
    Base
    n/a
    Primary lawNot recordedOCR

    Legal basis: Ley General de Aduanas (DL 1053), art 60

  • Special Mining Contribution (Gravamen Especial a la Minería)

    Rate
    Effective rate from Anexo II: marginal 4.00%-13.12% (17 brackets by operating margin)
    Base
    Quarterly operating profit; royalty paid is deducted (art 3(b))
    Paid by
    Miners with vigente Contratos de Garantías y Medidas de Promoción a la Inversión that signed a GEM convenio with the State (art 2.1)
    Collected by
    SUNAT
    Primary lawNot recordedOCR

    Legal basis: Ley 29790, arts 2.1, 2.2, 3; Anexo II

    Researcher's note: [ocr] Anexo II brackets 6-17 were missed by the OCR and read on the page image (El Peruano p 450722).

  • Special Mining Tax (Impuesto Especial a la Minería)

    Rate
    Effective rate from the Anexo scale: marginal 2.00%-8.40% (17 brackets by operating margin)
    Base
    Quarterly operating profit from sales of metallic mineral resources
    Paid by
    Holders of mining concessions (PPM and PMA 0%, art 5.3)
    Collected by
    SUNAT
    Primary lawNot recordedOCR

    Legal basis: Ley 29789, art 5.3; Anexo

  • IGV (VAT) on gold

    Semi-manufactured (7108.13) and monetary (7108.20) gold and gold ores (2616.90.10) are IGV-taxed; unwrought/doré and powder exempt (seller may renounce the exemption, art 7)

    Rate
    18% general (per PwC); exempt on the domestic sale and import of non-monetary gold powder 7108.11.00.00 and unwrought 7108.12.00.00 (Apéndice I, literal A); exports not taxed
    Base
    Sale value
    Paid by
    Seller (domestic taxed sales)
    Collected by
    SUNAT
    Primary lawNot recorded

    Legal basis: TUO Ley del IGV (DS 055-99-EF), Apéndice I literal A; art 7 as amended by Ley 32542

    Researcher's note: [time-limited] Apéndice I exemption valid to 31 Dec 2028 (Ley 32542, in force 1 Jan 2026); the previous term ended 31 Dec 2025 (Ley 31651). The 18% general rate is from PwC, not read in the law.

  • Mining royalty (regalía minera)

    Holders of mining concessions exploiting metallic minerals incl. gold; pequeños productores mineros and productores mineros artesanales pay 0% (art 4.4)

    Rate
    Effective rate from the Anexo scale (marginal 1.00%-12.00%, 16 brackets by operating margin) on quarterly operating profit; pay the greater of that and 1% of quarterly sales
    Base
    Operating profit (margin-based scale); floor on sales
    Paid by
    Concession holder / producer
    Collected by
    SUNAT (authorised under art 7)
    Primary lawNot recordedOCR

    Legal basis: Ley 28258, art 4 as substituted by Ley 29788 art 3, arts 4.1, 4.3, 4.4, 6.1

  • Detracción on IGV-exempt gold

    Domestic sales of IGV-exempt gold 7108.11/7108.12 where the seller issues the invoice; not applied if the amount is S/700 or less (art 8 num 1) or the buyer issues a liquidación de compra (art 8 num 4)

    Rate
    1.5%
    Base
    Sale price
    Paid by
    Buyer deposits (withheld from the price)
    Collected by
    Banco de la Nación (seller's account), for SUNAT
    Official guidanceNot recorded

    Legal basis: RS 183-2004/SUNAT, Anexo 2 entry "Oro y demás minerales metálicos exonerados del IGV" (numbered 11 on SUNAT's appendix page); art 8

    Researcher's note: [unconfirmed] Rate and numbering read only on SUNAT's appendix page, which is not updated for RS 000086-2025; RS 000086-2025 does not amend this entry. The current consolidated Anexo 2 is not held: a consolidated RS 183-2004 annex from SUNAT would settle it.

  • Detracción on gold ores/concentrates and IGV-taxed gold

    Anexo 1 numeral 3: gold ores and concentrates 2616.90.10.00 taxed with IGV - sale, retiro, and transfer out of the production centre above ½ UIT, deposit before transport (transfers to the processing plant not arising from a sale excluded by RS 000121-2025; sales documented by liquidación de compra excluded, art 3(b)). Anexo 2 numeral 16: IGV-taxed gold 7108.13.00.00 and 7108.20.00.00.

    Rate
    10%
    Base
    Sale price
    Paid by
    Buyer
    Collected by
    Banco de la Nación / SUNAT
    Primary lawNot recorded

    Legal basis: RS 183-2004/SUNAT Anexo 1 numeral 3 and Anexo 2 numeral 16, as amended by RS 000086-2025 arts 3-4

    Researcher's note: [conflict] SUNAT's appendix page still lists 2616.90.10.00 under Anexo 2 "Oro gravado" (numbered 8), superseded by RS 000086-2025 (pe.div-spot-page-stale).

  • Detracción on gold ores/concentrates as Anexo 2 "Oro gravado con el IGV" (before RS 000086-2025)

    2616.90.10.00 together with 7108.13 and 7108.20 under Anexo 2 "Oro gravado con el IGV"; deposit by payment or the 5th business day of the following month

    Rate
    10%
    Base
    Sale price
    Paid by
    Buyer
    Collected by
    Banco de la Nación / SUNAT
    Official guidanceNot recorded

    Legal basis: RS 183-2004/SUNAT Anexo 2 (numeral 16 before RS 000086-2025)

    Researcher's note: [summary] Prior wording known from RS 000086-2025 art 3 (which removes 2616.90.10.00 from numeral 16) and SUNAT's appendix page; start date of this version not established.

  • Financial transactions tax (ITF)

    Rate
    0.005%
    Base
    Debits and credits on bank accounts
    Paid by
    Account holder
    Collected by
    Banks for SUNAT
    Primary lawNot recorded

    Legal basis: TUO Ley 28194 (DS 150-2007-EF), art 10

  • Detracción on mineral processing services

    "Servicio de beneficio de minerales metálicos gravado con el IGV" (toll processing), Anexo 3 numeral 11

    Rate
    12%
    Base
    Service fee
    Paid by
    User of the service (miner paying a plant for toll processing)
    Collected by
    Banco de la Nación / SUNAT
    Primary lawNot recorded

    Legal basis: RS 183-2004/SUNAT Anexo 3 numeral 11, added by RS 000086-2025 art 4

Controls

  • Mining companies that trade gold (purchase, import for consumption and/or definitive export of raw or semi-worked gold) and dealers in jewellery and precious metals are UIF-Perú sujetos obligados: compliance officer designated within 15 business days (art 7.2), customer and supplier due diligence (enhanced for non-residents, PEPs and persons under LA/FT investigation, art 16.2.2), register of operations from US$15,000 (art 38 num 10.2), suspicious transaction report within 24 hours of qualifying the operation as suspicious (art 23.1), records kept at least 5 years (art 31).

    Kind
    Anti-money laundering
    Threshold
    RO: US$15,000 per operation (art 38 num 10.2); ROS: within 24 hours of qualification (art 23.1)
    Primary lawNot recordedOCR

    Legal basis: Ley 29038 art 3.2(d),(q); Res. SBS 789-2018, arts 2.1 num 3-4, 3 num 19, 7.2, 16.2.2, 22, 23.1, 31, 38

  • No Peruvian statute imposing OECD-style CAHRA due diligence on gold exporters was found; foreign refiners apply OECD DDG / LBMA RGG to Peruvian ASM supply, and Ley 32537 speaks of verifying the lawful origin of mineral in the supply chain (per BDO).

    Kind
    Conflict-area due diligence
    SecondaryNot recorded

  • SUNAT controls the entry, stay, transport and exit of mineral products and of machinery usable in illegal mining (DL 1107 art 3) and may apply special controls to their commercialisation (art 9); gold and gold alloys in any form fall under art 9 (3rd DCF). Madre de Dios is the area for fiscal routes (1st DCF; control posts designated by RS 162-2012/SUNAT for controlled inputs). Since 1 Apr 2025 the detracción on gold ores must be deposited before transport (RS 000086-2025). Controlled machinery headings per DS 303-2012-EF (per SUNAT page; DS not held).

    Kind
    Other
    Primary lawNot recordedOCR

    Legal basis: DL 1107 arts 3, 9 and 3rd DCF; RS 000086-2025/SUNAT, arts 3, 9

  • No export licence, permit, state assay or export levy applies to gold: mineral commercialisation is free internally and externally and needs no concession (TUO LGM art 3; gold per DS 005-91-EM/VMM, given force of law by art 5); definitive export is not subject to any tax (LGA art 60). DESPA-PG.02 requires a control document only for restricted goods (VII.A.1 num 3(d)). Control at export is customs risk selection and physical recognition, plus the exporter's RECPO and AML duties.

    Kind
    Other
    Primary lawNot recordedOCR

    Legal basis: TUO LGM arts 3, 5; LGA art 60; DESPA-PG.02 VII.A.1

    Researcher's note: [inferred] Absence of a gold export permit inferred from the free-commercialisation rule and the DESPA-PG.02 document list; no list of restricted goods naming gold was found.

  • Puno third-party gold regime (La Rinconada, Cerro Lunar and the provinces of San Antonio de Putina, Sandia and Carabaya): third persons working on others' concessions may sell gold only if registered in the DGFM Padrón de Terceras Personas Naturales y Seleccionadores Manuales de Oro, up to 66 g a month each; only RECPO-registered traders/processors may buy from them; buyers report monthly (seller, date, type of mineral, place, quantity/weight, grade, price); failure cancels the RECPO inscription automatically with a 90-business-day bar. Replaced the 2012 constancia-de-origen system (RM 410-2014 form), kept only during the registration period.

    Kind
    Other
    Threshold
    66 g of gold per registered person per month
    Primary lawNot recorded

    Legal basis: DS 027-2012-EM arts 1-4 as substituted by DS 018-2018-EM, arts 2.2, 4.1-4.4

  • Plants, traders and Activos Mineros must keep an electronic register of every purchase of gold and other minerals (seller RUC and name; vigente REINFO inscription where the seller is in formalisation; nature of the mineral, origin (name and code of the mining right), quantity/weight, grade and purchase price) and report its content monthly through the electronic form on MINEM's extranet; the register is available to the authority supervising the buyer.

    Kind
    Other
    Primary lawNot recorded

    Legal basis: DS 012-2012-EM art 5 as substituted by DS 009-2025-EM (2nd DCM), arts 5.1, 5.3

    Researcher's note: [unconfirmed] Start date of the monthly report not read (DS 009-2025-EM vigencia provision not in the parts read).

  • Every natural or legal person that buys, sells and/or refines gold must register in MINEM's Registro Especial de Comercializadores y Procesadores de Oro (RECPO) and keep a detailed register of suppliers and destination (DS 012-2012-EM art 7; RM 249-2012-MEM/DM). Buyers keep an electronic purchase register and report it monthly through MINEM's extranet (art 5, text of DS 009-2025-EM). The register has no entry filter or adopted reglamento (a 2021 draft was only pre-published); 12,418 registrants in Feb 2025 (press).

    Kind
    Other
    Valid from
    2012-05-26
    Primary lawNot recorded

    Legal basis: DS 012-2012-EM arts 5 (text of DS 009-2025-EM) and 7; RM 249-2012-MEM/DM, art 7

  • Bancarización: obligations above S/2,000 or US$500 must be paid through financial-system means of payment (deposits, transfers, payment orders, cards, non-negotiable cheques), made directly to the creditor or a third party notified to SUNAT (art 5-A); payments made otherwise give no right to deduct costs or expenses, use tax credits or claim refunds, including the exporter's saldo a favor (TUO Ley 28194 arts 3-5, 8). The threshold was S/3,500 or US$1,000 until 31 Mar 2022 (DL 975 text).

    Kind
    Cash limit
    Threshold
    S/2,000 or US$500 (TUO Ley 28194 art 4 as amended by DL 1529, from 1 Apr 2022)
    Valid from
    2022-04-01
    Primary lawNot recorded

    Legal basis: TUO Ley 28194 (DS 150-2007-EF) as amended by DL 1529, arts 3, 4, 5, 5-A, 8

    Researcher's note: [conflict] SUNAT's TUO page still shows the pre-2022 threshold (pe.div-bancarizacion-page-stale); DL 1529 prevails.

  • Mercury, sodium and potassium cyanide and hydrocarbons are controlled inputs under SUNAT: registered users (Registro para el Control de los Bienes Fiscalizados), operation registers, loss notification within one calendar day, fiscal routes (e.g. into Madre de Dios). Ley 32412 replaced DL 1103 from July 2025; reglamento DS 117-2026-EF (26 Jun 2026); SUNAT operation-register rules RS 000135-2026 apply from 1 Sep 2026 (hydrocarbons 1 Feb 2027, RS 000170-2026).

    Kind
    Import restriction
    Valid from
    2025-07-13
    Primary lawNot recorded

    Legal basis: Ley 32412, arts 3(b), 4.1, 8.1, 9.1, 10.1

  • Crime of trafficking in mineral resources from illegal mining: whoever moves, collects, stores, transports, keeps, conceals, markets, acquires, ships, unloads or exports, or holds, metallic or non-metallic mineral resources from activities outside the formalisation process or without the required administrative authorisations, whose illicit origin he knew or should have presumed, faces 6-9 years and 100-600 day-fines; art 307-G adds disqualification from obtaining concessions and from mineral commercialisation.

    Kind
    Other
    Valid from
    2026-01-21
    Primary lawNot recorded

    Legal basis: Código Penal art 307-F as amended and art 307-G as added by DL 1695, arts 307-F, 307-G

    Researcher's note: [inferred] validFrom = day after publication (El Peruano 20 Jan 2026); DL 1695 has no vigencia clause in the pages read.

  • State of emergency in Pataz (La Libertad) renewed by DS 113-2026-PCM; mining in Pataz was suspended for 30 days in May 2025 after 13 miners were murdered.

    Kind
    Other
    SecondaryNot recorded

    Legal basis: DS 113-2026-PCM (not read)

    Researcher's note: [not-read] DS 113-2026-PCM not held.

  • The TUO LGM guarantees mining titleholders "libertad de remisión de utilidades, dividendos, recursos financieros y libre disponibilidad de moneda extranjera en general" (art 72(i)) and stability contracts add free disposal of export foreign exchange (art 80(b)). No foreign-exchange surrender or repatriation requirement was found in any text read.

    Kind
    Currency control
    Primary lawNot recorded

    Legal basis: TUO LGM, art 72(i); art 80(b)

    Researcher's note: [inferred] Absence of a surrender rule inferred; BCRP regulations were not consulted.

  • Buyers must verify the origin of mineral substances (TUO LGM art 4). Under DL 1107 art 11 every buyer of mineral products collects at least: seller RUC, name, ID and domicile; the Código Único de Concesión in vigente state (an extinct one only if its file is in a formalisation validated in the REINFO); the Autorización de Explotación and, where applicable, the vigente REINFO entry; comprobante de pago data; guía de remisión and transporter. "La adquisición de productos mineros ilegales no genera ningún derecho ni beneficio tributario." Plants must verify documents of what they process (art 10). Acquiring or exporting mineral from outside the formalisation process with known or presumable illicit origin is a crime (Código Penal art 307-F, 6-9 years, DL 1695).

    Kind
    Other
    Valid from
    2025-12-27
    Primary lawNot recorded

    Legal basis: DL 1107 art 11 (letter (a) as rewritten by Ley 32537 DCM Única, 26 Dec 2025; previously by Ley 31746, 18 May 2023; original text 2012); TUO LGM art 4, art 11

    Researcher's note: [inferred] validFrom of the current art 11(a) wording = day after publication of Ley 32537.

  • Only REINFO-registered miners in formalisation (or formalised titleholders) may lawfully sell; REINFO (DL 1293, run by MINEM DGFM) holds sworn-declaration information and is not an enabling title. Validity now to 31 Dec 2026 or until the MAPE law and its reglamento enter into force (Ley 32537); earlier terms under Ley 32213 (30 Jun 2025, extendable 6 months). Suspended registrants that did not file a requirement within 45 days of DS 009-2025-EM were revoked. Press figures: 31,632 active and 8,070 suspended (Feb 2026).

    Kind
    Other
    Valid from
    2025-12-27
    Primary lawNot recorded

    Legal basis: DL 1293 art 6 as substituted by Ley 32537; DS 009-2025-EM 3rd DCT, art 6

    Researcher's note: [time-limited] Lapses 31 Dec 2026 unless extended or replaced. [inferred] validFrom = day after publication.

Trade flows

  • Gold leaves Peru as doré or refined bars by air from Lima (Jorge Chávez) and also through Callao; in 2026 shipments of illegally sourced gold are reported to go mainly to refiners in India and the UAE.

    SecondaryNot recorded

  • Until 2018 Swiss (Metalor) and US (NTR Metals/Elemetal, Kaloti, Republic Metals) refiners were major buyers of Peruvian ASM gold; Metalor took about US$3.5bn from Minersur between 2010 and 2018.

    Figures: US$3.5bn (Metalor-Minersur 2010-2018); US$350m (Elemetal from four Peruvian companies)

    SecondaryNot recorded

  • Refined gold and doré are both declared under HS 7108.12, so customs values mix products of very different gold content; NRGI found apparent under-pricing to Switzerland was explained by doré's silver content.

    SecondaryNot recorded

  • Over 75 t of gold jewellery was exported between Jan 2014 and Jun 2023, mainly to the US; jewellery exporters buy ASM gold with weak origin checks.

    Figures: 75 t (2014-2023)

    SecondaryNot recorded

  • Jewellery exporters can work gold under a SWAP arrangement: a bank delivers fine troy ounces against a delivery record, the jewellery is exported within 60 business days declaring only the value added (labour), with a list of the local gold producers; several shipments may be made under one swap certificate.

    Primary lawNot recorded

    Researcher's note: Rule dates from RS 0657-2002; DESPA-PG.02 v7 VII.B.10 keeps the 60-business-day window (constancia de ejecución del swap, DS 105-2002-EF).

Where practice departs from the law

What credible sources show happening that the law does not provide for.

  • In July 2026 the Andean Court of Justice admitted a case against Peru over repeated REINFO extensions; MINEM announced (7 Aug 2026) a strategy centred on traceability and inspection of processing plants with SUNAT.

    SecondaryNot recorded

  • [conflict] SUNAT's page for the TUO of Ley 28194 still shows the means-of-payment threshold as S/3,500 or US$1,000 (art 4, DL 975 text), while DL 1529 (El Peruano 3 Mar 2022, in force 1 Apr 2022) substituted it with S/2,000 or US$500. The decree prevails. Affects pe.ctl-cash, pe.st-07.

    Primary lawNot recorded

  • Registered exporters have been used as fronts to legitimise illegal gold with paper (purchase settlements naming formal sellers): the Minersur case (prosecutors: set up 'to collect gold of illicit origin, legitimizing it using the name of a company authorized to export'), 91 kg seized in 2018 bound for Switzerland; in the US, Elemetal pleaded guilty to AML failures and three NTR Metals employees were convicted.

    SecondaryNot recorded

  • [conflict] SUNAT's TUO IGV chapter II page shows art 7 with the Apéndice I and II exemptions valid "hasta el 31 de diciembre de 2018", while Ley 31651 (to 31 Dec 2025) and Ley 32542 (to 31 Dec 2028, in force 1 Jan 2026) later substituted that paragraph. The laws prevail. Affects pe.tax-igv.

    Primary lawNot recorded

  • The Instituto Peruano de Economía estimates that illegally sourced gold will reach 52-55% of Peru's gold exports in 2026 (54% in H1 2026), laundered into formal export channels via processing plants; the Inter-American Dialogue put illegal gold exports at US$6.8bn in 2024.

    Figures: US$16-18bn, 110-120 t in 2026; US$11.5bn in 2025; US$6.8bn in 2024 (+41% y/y)

    SecondaryNot recorded

  • The RECPO has no entry filter or reglamento; with 12,418 registrants (Feb 2025) against an estimated real population of about 2,000 traders, registration signals nothing about capacity or legitimacy, and jewellery traders ignore it.

    Figures: 12,418 registrants (Feb 2025)

    SecondaryNot recorded

  • REINFO operates as a de facto shield: it is not a title, yet registration protects holders while ore of unverifiable origin is sold through them; only about 2.4% of some 84,000 initial registrants achieved formalisation (in 2025, five in La Libertad and eleven in Madre de Dios).

    Figures: 31,632 active and 8,070 suspended (Feb 2026); 2.4% formalised

    SecondaryNot recorded

  • Gold from Madre de Dios and Puno is smuggled overland to Bolivia (around Lake Titicaca) and flown on from there, bypassing Peruvian customs.

    SecondaryNot recorded

  • [conflict] SUNAT's orientation page "Apéndices del Sistema de Detracciones" still lists gold ores 2616.90.10.00 under Anexo 2 "Oro gravado con el IGV" (numbered 8 there), while RS 000086-2025 (in force 1 Apr 2025) removed that subheading from Anexo 2 numeral 16 and placed it in Anexo 1 numeral 3 (deposit before transport). The resolution prevails; the page's numbering also differs from the resolution's. Affects pe.tax-spot-ore, pe.tax-spot-exempt-gold, pe.st-06.

    Primary lawNot recorded

  • UIF-Perú attributes 55% of the value flagged in its financial-intelligence reports (Jan 2015-Jul 2025) to illegal mining; a 5.31 kg bar bound for India was seized in Puno on 31 Jul 2026 in a laundering probe.

    Figures: 55% of flagged value

    SecondaryNot recorded

What we could not obtain

Documents the research needed and could not get, where they might be, and why.

  • Intermediate amending decrees not held: DS 034-2017-EM (DS 012-2012-EM art 5; El Peruano normaslegales page returned no text, dispositivo/visor queued pe-10) and DS 039-2012-EM (DS 027-2012-EM; the FAOLEX file per142402 is a 2013 gazette page with other decrees).

    Missing document
    DS 034-2017-EM; DS 039-2012-EM
    Where it might be
    El Peruano NL 1573476-2; El Peruano 2012 archive
    Why not obtained
    Queued for download in this pass (pe-8); not yet returned
    Affects
    pe.law-ds-012-2012pe.law-ds-027-2012

  • Consolidated current texts of the Código Penal (arts 272, 307-A to 307-G) and of the Ley General de Aduanas (DL 1053 as amended); only the 2008 LGA and the amending decrees are held.

    Missing document
    Código Penal (DL 635) and DL 1053, SPIJ consolidated texts
    Where it might be
    spij.minjus.gob.pe (SPIJ)
    Why not obtained
    SPIJ serves the texts through a JavaScript application the download worker cannot fetch; SUNAT offers only a frameset for the LGA
    Affects
    pe.law-cppe.law-lgape.tax-export-duty

  • Text of DS 005-91-EM/VMM (free commercialisation of gold), given force of law by TUO LGM art 5.

    Missing document
    DS 005-91-EM/VMM (1991)
    Where it might be
    El Peruano 1991 archive; SPIJ
    Why not obtained
    No official online copy found (normaslegalesonline copy is paywalled)
    Affects
    pe.law-ds-005-91

  • MINEM's 7 Aug 2026 anti-illegal-mining strategy (plant traceability) - instrument and content.

    Missing document
    MINEM resolution or decree of Aug 2026
    Where it might be
    gob.pe/minem
    Why not obtained
    gob.pe/minem pages return 418 to the fetcher; no El Peruano instrument found for the 7 Aug 2026 announcement
    Affects
    pe.proc-domestic-processing

  • DS 113-2026-PCM (Pataz state of emergency) text.

    Missing document
    DS 113-2026-PCM
    Where it might be
    El Peruano
    Why not obtained
    Not searched for in this pass (low relevance to the export route)
    Affects
    pe.ctl-emergency-pataz

  • Whether MINEM adopted the RECPO reglamento pre-published in June 2021 (RM 190-2021-MINEM-DM; draft and exposición de motivos now held). No adopting decree appears in the texts held, and DS 009-2025-EM (2025) still works with the RM 249-2012 register.

    Missing document
    Any decreto supremo adopting the RECPO reglamento (none found)
    Where it might be
    El Peruano / gob.pe/minem normas legales
    Why not obtained
    Not found in El Peruano searches; the draft itself is held
    Affects
    pe.ctl-recpope.cr-recpo-traderpe.law-rm-249-2012

  • Current consolidated text of RS 183-2004/SUNAT Anexo 2 (entry and rate for IGV-exempt gold 7108.11/7108.12, 1.5% on SUNAT's appendix page).

    Missing document
    Consolidated RS 183-2004/SUNAT annexes as amended to 2026
    Where it might be
    sunat.gob.pe/legislacion/superin/2004/183.htm (annex links point to 2006-2007 spreadsheets)
    Why not obtained
    SUNAT publishes only the outdated spreadsheets and an orientation page not updated for RS 000086-2025
    Affects
    pe.tax-spot-exempt-goldpe.st-06

Routes through Peru

Country pairs

Sources

Every source this country's research cites, with how much of it was read and how.