Peru → India (refine) · Jewellery manufacture, hallmarking and retail sale

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

执行方

Processing plant (planta de beneficio) that buys ore or concentrate

所需

SUNAT controlled chemical inputs registration (Registro BF)

出具

Operations register for controlled chemical inputs

形态

Ore (in situ / run-of-mine) → Doré bar - unstamped

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

执行方

Gold trader (comercializador) registered in RECPO

出具

Bar/lot number marked on the doré

形态

Sponge gold → Doré bar - unstamped

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

执行方

Assay laboratory

出具

Laboratory certificate of grade and weight (signed by the responsible engineer)

形态

Doré bar - unstamped → Doré bar - stamped/exporter-sealed

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.

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

执行方

Gold exporter (direct miner-exporter or export trading company)

所需

Buyer's RECPO registration; Laboratory certificate of grade and weight (signed by the responsible engineer); Electronic purchase register (registro de compras) of gold/ore buyers

出具

Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status); SPOT deposit certificate (constancia de depósito de detracción); Electronic invoice (factura) / comprobante de pago for domestic sale

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

执行方

Security and valuables transport company

出具

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

• DL 1107 (control of transport of mineral product), art 3; 3rd DCF

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

执行方

Gold exporter (direct miner-exporter or export trading company)

所需

UIF-Perú sujeto obligado registration and compliance officer designation

出具

UIF register of operations (Registro de Operaciones)

• Res. SBS 789-2018, arts 22, 23.1, 38 num 10

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

执行方

Medium/large mining company

所需

Mining concession title

形态

Ore (in situ / run-of-mine) → Doré bar - unstamped

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

执行方

Assay laboratory

出具

Laboratory certificate of grade and weight (signed by the responsible engineer); Bar/lot number marked on the doré

形态

Doré bar - unstamped → Doré bar - stamped/exporter-sealed

Secure transport to the Lima airport cargo terminal

执行方

Security and valuables transport company

出具

Waybill from plant/exporter to the airport cargo terminal

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

执行方

Informal small/artisanal miner registered in REINFO (in formalisation)

所需

REINFO inscription (vigente)

出具

Declaration of real location of the operation (Ley 32537 2nd DCF, Ventanilla Única)

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

• DL 1293 art 6 as substituted by Ley 32537; Ley 32537 2nd DCF, art 6; 2nd DCF

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

执行方

Informal small/artisanal miner registered in REINFO (in formalisation)

出具

Operations register for controlled chemical inputs

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

• Ley 32412, arts 4.1, 8.1, 9.1

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)

执行方

Informal small/artisanal miner registered in REINFO (in formalisation)

形态

Ore (in situ / run-of-mine) → Sponge gold

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

执行方

Gold trader (comercializador) registered in RECPO

所需

REINFO inscription (vigente); Seller's RUC

出具

Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status)

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

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

执行方

Gold trader (comercializador) registered in RECPO

所需

Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status)

出具

Purchase settlement (liquidación de compra)

• DS 012-2012-EM art 6; DS 018-2018-EM 2nd DCF, art 6

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

执行方

Gold trader (comercializador) registered in RECPO

所需

Purchase settlement (liquidación de compra)

出具

SPOT deposit certificate (constancia de depósito de detracción)

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

• 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

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)

执行方

Gold trader (comercializador) registered in RECPO

所需

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)

出具

Electronic invoice (factura) / comprobante de pago for domestic sale; Payment to the miner by bank transfer

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

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

执行方

Processing plant (planta de beneficio) that buys ore or concentrate

所需

REINFO inscription (vigente); Buyer's origin-verification file on the seller (identity, REINFO/concession code, formalisation status)

出具

Purchase settlement (liquidación de compra); SPOT deposit certificate (constancia de depósito de detracción); Electronic waybill (guía de remisión) for the mineral product

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

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

执行方

Gold trader (comercializador) registered in RECPO

所需

Purchase settlement (liquidación de compra)

出具

Electronic purchase register (registro de compras) of gold/ore buyers

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

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

执行方

Gold exporter (direct miner-exporter or export trading company)

出具

International sale contract (price by London fix on an agreed date, fineness, Incoterm, payment); LBMA gold price on the agreed fixing date

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

执行方

Gold exporter (direct miner-exporter or export trading company)

所需

Exporter's RECPO registration; 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)

出具

Commercial invoice; Packing list; Sworn declaration of lawful origin of the mineral (declaración jurada de origen)

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).

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

执行方

Customs agent (agente de aduanas)

所需

Commercial invoice; Packing list; Laboratory certificate of grade and weight (signed by the responsible engineer)

出具

Declaración Aduanera de Mercancías (DAM) - definitive export, regularised

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.

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

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

执行方

Security and valuables transport company

所需

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

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

执行方

SUNAT (customs and tax administration)

所需

Declaración Aduanera de Mercancías (DAM) - definitive export, regularised

• DESPA-PG.02 v7, VI.D; VII.A.3

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

执行方

Gold exporter (direct miner-exporter or export trading company)

所需

Declaración Aduanera de Mercancías (DAM) - definitive export, regularised

出具

Air waybill

• DESPA-PG.02 v7, VI.F.1

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

执行方

Customs agent (agente de aduanas)

所需

Declaración Aduanera de Mercancías (DAM) - definitive export, regularised; Air waybill

出具

Declaración Aduanera de Mercancías (DAM) - definitive export, regularised

• DESPA-PG.02 v7, VII.A.7

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)

执行方

Gold exporter (direct miner-exporter or export trading company)

出具

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)

Declare jewellery beyond the special allowance (40 g female / 20 g other passengers, residents or tourists of Indian origin abroad more than one year) and any gold other than ornaments electronically in CBD-I before the green channel, and pay duty (eligible passengers may import up to 1 kg of gold at the concessional rate of 45/2025 S. No. 194, duty in convertible foreign currency)

执行方

International passenger

出具

Baggage declaration

• Baggage Rules 2026 r.6 and Annexure-I; Customs Baggage (Declaration and Processing) Regulations 2026 reg. 3; 45/2025 S. No. 194, condition 23, r.6; reg. 3

Import dore as actual user under 45/2025 S. No. 192 (conditions 3 and 22: direct shipment from the producing country, bars of 5 kg or more, mining-company packing list and assay certificate, refining to 99.5% or more); file Bill of Entry; pay BCD 10% from 13 May 2026 (5% before) plus AIDC, and IGST 3%

执行方

Domestic gold refinery (dore importer under actual-user condition)

所需

Origin country's export authorisation for the gold (permit, licence or clearance issued by the mining or trade authority); Export customs declaration accepted by the dispatching country's customs; Assay certificate (fineness and fine weight); Packing list; Air waybill

出具

Bill of Entry for gold dore (actual-user); Duty and IGST payment on dore

[unconfirmed] AIDC serial for dore not identified (see in.tax-dore-2026). The origin-country documents (export authorisation, export declaration) are what the exporting country issues; Indian law read here asks for the mining-company packing list and assay certificate.

• 45/2025-Customs S. No. 192, conditions 3 and 22, as amended by 15/2026; IGCR Rules 2022, TABLE I S. No. 192; condition 22

Refine dore to 995/999.9 bars and issue outturn assay

执行方

Domestic gold refinery (dore importer under actual-user condition)

所需

Bill of Entry for gold dore (actual-user)

出具

Refinery outturn assay; List of refined bars produced

形态

Doré bar - stamped/exporter-sealed → 999.9 kilobar

No Indian legal text prescribes the refinery process or outturn documents; industry-standard step. Condition 22(d) of 45/2025 requires refining into bars of 99.5% or more.

Sell refined bars to jewellers/dealers with GST invoice at 3%

执行方

Domestic gold refinery (dore importer under actual-user condition)

出具

GST invoice on sale of refined bars

IGST rate (inter-State) 3% read; CGST/SGST rate notifications for intra-State sales not read.

Submit jewellery to a BIS-recognised Assaying and Hallmarking Centre for fineness testing, hallmark and HUID (fee Rs 45 per article, minimum Rs 200 per consignment)

执行方

BIS-registered jeweller / dealer in precious metals

所需

BIS registration certificate

出具

Hallmark and HUID

• Hallmarking Order 2020 cls. 1A, 2; BIS (Hallmarking) Regulations 2018 reg. 5(6)-(8) and Schedule IV (2022), Order cl. 2; Regulations reg. 5

Identify the customer and apply due diligence (enhanced for higher-risk clients) where the dealer is a reporting entity

执行方

BIS-registered jeweller / dealer in precious metals

出具

Client KYC/CDD record

• PMLA ss.11A, 12AA; PMLR r.9; DGA guidelines paras 5.2.2, 5.3, PMLR r.9; DGA paras 5.2.2, 5.3.1

Sell hallmarked jewellery with GST invoice (3% on gold value)

执行方

BIS-registered jeweller / dealer in precious metals

所需

Hallmark and HUID

出具

Retail GST invoice for jewellery

IGST 3% read (inter-State); CGST/SGST intra-State notifications not read. Invoice must show net weight, purity and hallmarking charges (Hallmarking Regulations reg. 5(11)); cash receipts of Rs 2 lakh or more barred (ITA 2025 s.186).

Report cash transactions (Rule 3 PMLR) to FIU-IND monthly by the 15th of the following month; register on FINGate 2.0 at the first cash transaction of Rs 10 lakh or more

执行方

BIS-registered jeweller / dealer in precious metals

出具

CTR; FIUREID

• PMLA s.12(1)(b); PMLR r.8(1); G.S.R. 799(E) of 28.12.2020, PMLA s.12(1)(b); PMLR r.8(1)

File a Suspicious Transaction Report (including attempted transactions) promptly, in writing by fax or electronic mail, on being satisfied that the transaction is suspicious

执行方

BIS-registered jeweller / dealer in precious metals

出具

STR

[conflict] in.div-conflict-str-deadline: PMLR r.8(2) in the current FIU-IND consolidation says "promptly"; the ED consolidation (2013 substitution) says "not later than seven working days"; the DGA guidelines say "prompt reporting" (para 4.8) and "within seven working days of its occurrence"; the FIU-IND guidance (para 5) "within 7 days of forming such a suspicion". The model follows the Rule as now in force; the seven-working-day figure is held as an amount marked as the conflicting text. [unconfirmed] The amending notification that substituted r.8(2) is not identified (the FIU-IND consolidation carries no footnotes).

• PMLA; PMLR r.8(2), PMLR r.8(2) (FIU-IND consolidation)

  “8. Furnishing of information to the Director.-(1) The Principal Officer of a reporting entity”

• PMLA; PMLR r.8(2), PMLR r.8(2) (ED consolidation)

  “furnish the information promptly in writing or by fax or by electronic mail to the Director in respect of transactions referred to in clause (D) of sub-rule (1) of rule 3 not later than seven working days on being satisfied that the transaction is suspicious”

• PMLA; PMLR r.8(2), DGA guidelines para 4.8

  “Recommendation 20, Rule 8(2) read with Rule 3(1)(D) of the PMLR provides for prompt reporting of a suspicious transaction”

• PMLA; PMLR r.8(2), FIU-IND guidance para 5 (paragraph not in a parsed section)

• PMLA; PMLR r.8(2), PMLA s.12(1)(b)

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

执行方

Gold exporter (direct miner-exporter or export trading company)

出具

Receipt of export proceeds; Final invoice after the buyer's outturn assay

[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.

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

执行方

Gold exporter (direct miner-exporter or export trading company)

• TUO Ley del IGV (DS 055-99-EF), arts 33-35