Peru → United States · Sale by COMEX futures delivery

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秘鲁 (Doré bar - unstamped → Doré bar - stamped/exporter-sealed) ⟶ 美国 (Doré bar - stamped/exporter-sealed)

第 1 段：秘鲁

货物起点

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

1
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
二手资料
2
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
二手资料
3
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
二手资料
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
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
法律原文
5
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
二手资料
- DL 1107 (control of transport of mineral product), art 3; 3rd DCF
6
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)
法律原文
- Res. SBS 789-2018, arts 22, 23.1, 38 num 10
7
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
二手资料
8
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
二手资料
9
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
二手资料
10
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)
法律原文
[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
11
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
法律原文
[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
12
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
二手资料
13
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)
法律原文
- TUO LGM art 4; DL 1107 art 11 (letter (a) per Ley 32537); DS 012-2012-EM art 5.1, art 11
14
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)
行业惯例
- DS 012-2012-EM art 6; DS 018-2018-EM 2nd DCF, art 6
15
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)
法律原文
[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
16
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
法律原文
- TUO Ley 28194 as amended by DL 1529, arts 3, 4, 5-A, 8
17
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
法律原文
- DL 1107 arts 10-11; DS 012-2012-EM arts 5-6; RS 183-2004/SUNAT Anexo 1 num 3
18
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
法律原文
- DS 012-2012-EM art 5 as substituted by DS 009-2025-EM, arts 5.1, 5.3
19
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
二手资料
20
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)
二手资料
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).
21
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
法律原文
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
22
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
二手资料
23
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
法律原文
- DESPA-PG.02 v7, VI.D; VII.A.3
24
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
法律原文
- DESPA-PG.02 v7, VI.F.1
25
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
法律原文
- DESPA-PG.02 v7, VII.A.7
26
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)
二手资料

税费

Export duty on gold
0% - exports are not subject to any tax Definitive exports
法律原文金额未确认
- Ley General de Aduanas (DL 1053), art 60
Special Mining Contribution (Gravamen Especial a la Minería)
Effective rate from Anexo II: marginal 4.00%-13.12% (17 brackets by operating margin)
法律原文金额未确认
- Ley 29790, arts 2.1, 2.2, 3; Anexo II
Special Mining Tax (Impuesto Especial a la Minería)
Effective rate from the Anexo scale: marginal 2.00%-8.40% (17 brackets by operating margin)
法律原文金额未确认
- Ley 29789, art 5.3; Anexo
Mining royalty (regalía minera)
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 Holders of mining concessions exploiting metallic minerals incl. gold; pequeños productores mineros and productores mineros artesanales pay 0% (art 4.4)
法律原文金额未确认
- 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
1.5% 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)
官方指引金额未确认
- RS 183-2004/SUNAT, Anexo 2 entry "Oro y demás minerales metálicos exonerados del IGV" (numbered 11 on SUNAT's appendix page); art 8
Detracción on gold ores/concentrates and IGV-taxed gold
10% 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.
法律原文金额未确认
- RS 183-2004/SUNAT Anexo 1 numeral 3 and Anexo 2 numeral 16, as amended by RS 000086-2025 arts 3-4
Detracción on gold ores/concentrates as Anexo 2 "Oro gravado con el IGV" (before RS 000086-2025)
10% 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
官方指引金额未确认
- RS 183-2004/SUNAT Anexo 2 (numeral 16 before RS 000086-2025)
Financial transactions tax (ITF)
0.005%
法律原文
- TUO Ley 28194 (DS 150-2007-EF), art 10
  “La alícuota del Impuesto a las Transacciones Financieras (ITF) es cero coma cero cero cinco por ciento (0,005%)”
Detracción on mineral processing services
12% "Servicio de beneficio de minerales metálicos gravado con el IGV" (toll processing), Anexo 3 numeral 11
法律原文金额未确认
- RS 183-2004/SUNAT Anexo 3 numeral 11, added by RS 000086-2025 art 4

管制

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…
S/2,000 or US$500 (TUO Ley 28194 art 4 as amended by DL 1529, from 1 Apr 2022)
法律原文金额未确认
- TUO Ley 28194 (DS 150-2007-EF) as amended by DL 1529, arts 3, 4, 5, 5-A, 8
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 J…
法律原文
- 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 ad…
法律原文
- Código Penal art 307-F as amended and art 307-G as added by DL 1695, arts 307-F, 307-G
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.
二手资料
- DS 113-2026-PCM (not read)
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 rep…
法律原文
- TUO LGM, art 72(i); art 80(b)
  “i) Libertad de remisión de utilidades, dividendos, recursos financieros y libre disponibilidad de moneda extranjera en general”
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 RE…
法律原文
- 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
  “La adquisición de productos mineros ilegales no genera ningún derecho ni beneficio tributario”
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); earl…
法律原文
- DL 1293 art 6 as substituted by Ley 32537; DS 009-2025-EM 3rd DCT, art 6
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 (…
RO: US$15,000 per operation (art 38 num 10.2); ROS: within 24 hours of qualification (art 23.1)
法律原文金额未确认
- 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).
二手资料
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…
法律原文
- 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 re…
法律原文
- TUO LGM arts 3, 5; LGA art 60; DESPA-PG.02 VII.A.1
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 m…
66 g of gold per registered person per month
法律原文
- 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 purch…
法律原文
- DS 012-2012-EM art 5 as substituted by DS 009-2025-EM (2nd DCM), arts 5.1, 5.3
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 re…
法律原文
- DS 012-2012-EM arts 5 (text of DS 009-2025-EM) and 7; RM 249-2012-MEM/DM, art 7

第 2 段：美国

货物终点

27
Screen the supplier and the gold: KYC, OFAC sanctions lists, and confirm the gold is not of Russian Federation origin (unless it was outside Russia before 28 June 2022); apply CAHRA red flags from the 2023 Africa Gold Advisory
执行方
Importer of record (bullion bank, trader, refiner or dealer)
所需
Commercial invoice; Bar list (serials, weights, fineness)
出具
Importer's supplier KYC and OFAC / Russian-origin screening file
法律原文
- E.O. 14068; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i); determination under s.1(a)(i)(A), 1(b) and 5; delegation 31 CFR 587.802
28
File entry (CBP Form 3461 or electronic equivalent) with evidence of the right to make entry, commercial invoice and packing list, and the entry summary (CBP Form 7501) classifying the gold under HTSUS 7108 with country of origin; deposit any duty (heading 7108 free except 4.1% on 7108.12.50 and 7108.13.70 for non-preference origins) and the 0.3464% merchandise processing fee; shipments of $2,500 or less may use informal entry
执行方
Licensed customs broker
所需
Importer's supplier KYC and OFAC / Russian-origin screening file; Commercial invoice; Packing list; Air waybill
出具
CBP Form 3461 entry / immediate delivery (or ACE electronic equivalent); CBP Form 7501 entry summary (HTSUS classification, origin, duties and fees)
法律原文
- 19 CFR 142.3; 19 CFR 143.21; 19 CFR 24.23; HTSUS 7108
29
Review, examine if selected, and release the goods; CBP enforces the Russian-origin gold ban and any withhold release order on gold made with forced labour
执行方
US Customs and Border Protection
所需
CBP Form 3461 entry / immediate delivery (or ACE electronic equivalent)
出具
CBP release of entered goods (ACE cargo release)
法律原文
- 19 CFR 142.3; E.O. 14068 gold determination; 19 U.S.C. 1307 and 19 CFR 12.42
30
Deliver released gold directly to the refinery or to a COMEX-approved depository (for COMEX, bars must come directly from an approved producer or assayer with certificates, or from another depository)
执行方
Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
所需
CBP release of entered goods (ACE cargo release)
出具
Delivery record airport to refinery or depository
标准
31
Deliver bars into a COMEX-approved depository directly from the approved producer with refiner certificates, from an approved assayer with assay certificates, or from another approved depository
执行方
Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
所需
Refiner certificate for bars produced (brand, serial, weight, fineness)
出具
Chain-of-integrity receipt at depository
标准
32
Inspect and weigh the bars and record them as eligible stock
执行方
COMEX-approved depository / bullion vault
所需
Chain-of-integrity receipt at depository; Bar list (serials, weights, fineness)
出具
Depository inspection, weight record and eligible-stock entry
标准
33
Issue an electronic warrant in the name of the clearing member, referencing bar serials and the approved producer; the metal becomes registered (deliverable) stock
执行方
COMEX-approved depository / bullion vault
所需
Depository inspection, weight record and eligible-stock entry
出具
COMEX gold warrant (electronic UCC Article 7 document of title)
标准
- COMEX Rulebook; UCC Article 7, Rule 705.A; 113108
34
Report eligible, pledged and registered stocks to the exchange registrar daily by 2:00 p.m.
执行方
COMEX-approved depository / bullion vault
标准
35
Optionally pledge the warrant to CME as collateral (title to CME, first-priority security interest, 15% haircut)
执行方
Futures clearing member / bullion bank
所需
COMEX gold warrant (electronic UCC Article 7 document of title)
标准
36
Short clearing member submits a delivery intention in Deliveries Plus selecting warrants (brand, weight, warrant number, warehouse) - Day 1
执行方
Futures clearing member / bullion bank
所需
COMEX gold warrant (electronic UCC Article 7 document of title)
出具
COMEX delivery intention notice (Deliveries Plus)
标准
37
Issue invoices on the morning after the intention day at the settlement price plus storage reimbursement - Day 2
执行方
Exchange clearing house (CME Clearing for COMEX)
所需
COMEX delivery intention notice (Deliveries Plus)
出具
CME Clearing delivery invoice
标准
38
Settle: the warrant transfers electronically to the long clearing member and funds are banked through clearing - Day 3
执行方
Exchange clearing house (CME Clearing for COMEX)
所需
CME Clearing delivery invoice
出具
Warrant transfer and funds banked through clearing
标准
39
On warrant cancellation, load out the metal first-come first-served; if not released within 5 business days notify the exchange; delivery orders received by the 20th must be released by month-end
执行方
COMEX-approved depository / bullion vault
所需
Warrant transfer and funds banked through clearing
出具
Load-out release record after warrant cancellation
标准

税费

Customs duty on gold (HTSUS 7108)
Column 1 general: Free on 7108.11.00 (powder), 7108.12.10 (bullion and dore), 7108.13.10 (gold leaf), 7108.13.55 (rectangular or near-rectangular shapes of 99.5%+ gold marked only with weight, purity or other identifying information), 7108.20.00 (monetary); 4.1% on 7108.12.50 (other unwrought) and 7108.13.70 (other semi-manufactured), Free for special programmes A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG (General Note 3(c)(i): e.g. S = USMCA, PE = Peru TPA, CO = Colombia TPA, AU = Australia FTA, CL = Chile FTA, SG = Singapore FTA, A = GSP, D = AGOA). Column 2: 65% on 7108.12.50 and 7108.13.70, 8% on gold leaf, Free on the others (7108.13.55 footnoted "See 9903.90.08") All imports of gold
法律原文金额未确认
- HTSUS (Revision 19, 2026), heading 7108
Nevada gold and silver excise tax
0.75% of Nevada gross revenue above $20,000,000 up to $150,000,000 (i.e. $975,000 at $150m) plus 1.1% of the excess over $150,000,000; nothing due if $20,000,000 or less
官方指引金额未确认
- NRS 363D (per Department of Taxation form EXC-F029), NRS 363D.160 (as cited by the Department)
IEEPA reciprocal tariff (E.O. 14257) - ended February 2026; gold bullion exempt throughout, other 7108 lines exempt from 8 Sep 2025
10% on all imports from 12:01 a.m. EDT 5 Apr 2025 (E.O. 14257 s.3(a)) plus country-specific rates from 9 Apr 2025 as modified; goods in Annex II excepted 7108.12.10 (bullion and dore) was already in Annex II; E.O. 14346 Annex II (FR 43788-43789) marks 7108.11.00, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 as "Addition" for goods entered from 12:01 a.m. EDT 8 Sep 2025. Before that, cast kilobars and 100 oz bars classified in 7108.13.5500 paid the additional duty (CBP ruling N351466: "subject to an additional 10 percent ad valorem rate of duty").
法律原文金额未确认
- E.O. 14257 as modified by E.O. 14346 (IEEPA); ended by E.O. 14389
Additional duty on Russian products (9903.90.08)
35% ad valorem in lieu of column 2 rates Products of Russia in U.S. note 30(b); of heading 7108 only 7108.13.55 is listed. Moot for gold: its import is prohibited (us.ctl-russia-gold-ban)
法律原文金额未确认
- HTSUS chapter 99, 9903.90.08
Section 122 temporary import surcharge (Proclamation 11012) - gold excepted
10% ad valorem on articles of any country (heading 9903.03.01), in addition to other duties; not applied to the goods listed in U.S. note 2(aa)(ii) (heading 9903.03.03), which include every 7108 subheading: 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70, 7108.20.00 Gold of HTSUS 7108 excepted ("metals used in currency and bullion", Proc. 11012 para. 14(b); Annex I para. 2; Annex II)
法律原文金额未确认
- Trade Act of 1974 s.122 (19 U.S.C. 2132); Proclamation 11012; HTSUS U.S. note 2(aa), subchapter III, chapter 99, 9903.03.01; 9903.03.03; note 2(aa)(ii)
Section 301 forced-labor tariffs on 60 economies (USTR, from 24 Jul 2026) - gold excluded
Additional 10% or 12.5% ad valorem depending on the economy (headings 9903.05.20-9903.05.84), e.g. Canada 10% (9903.05.29), Mexico 10% (9903.05.55), United Kingdom 10% (9903.05.81), Peru 12.5% (9903.05.63), Colombia 12.5% (9903.05.32), United Arab Emirates 12.5% (9903.05.80), Switzerland: for goods whose column-1 rate is under 12.5%, column-1 rate plus additional duty totalling 12.5% (9903.05.74; note 52(k)); the same top-up method applies to the EU, Japan, South Korea and Taiwan headings; not applied to articles in U.S. note 52(b) (heading 9903.05.86), which lists 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 All HTSUS 7108 gold excluded; applies to other products of the listed economies
法律原文金额未确认
- Trade Act of 1974 s.301 (19 U.S.C. 2411); USTR notice FR Doc. 2026-15181; HTSUS U.S. note 52, subchapter III, chapter 99, 9903.05.20-9903.05.84; 9903.05.86; note 52(b)
VAT / sales tax on gold
No federal VAT or import VAT; state sales taxes vary - about 33 states exempt investment bullion or have no sales tax (Mar 2026) Bullion sales to end buyers
二手资料
BLM mining claim fees
$49 location fee and $200 initial maintenance fee per new lode claim, mill site or tunnel site; $200 annual maintenance fee (placer: per 20 acres or portion) due on or before 1 September; processing fees per 43 CFR 3000.12 ($25 per new claim on the BLM page)
法律原文金额未确认
- 30 U.S.C. 28f; 43 CFR 3830.21, 43 CFR 3830.21(a), (d)
Merchandise processing fee
0.3464% ad valorem on formal entries (19 CFR 24.23(b)(1)(i)(A)); minimum/maximum per entry $33.58/$651.50 for fiscal year 2026 (1 Oct 2025-30 Sep 2026, CBP Dec. 25-10) and $34.58/$670.86 from 1 Oct 2026 (FY2027 notice); base amounts $25/$485 CPI-adjusted; informal entries a flat fee (base $2-$9)
法律原文金额未确认
- 19 CFR 24.23, 24.23(b)(1)(i), (b)(2)

管制

Beneficial ownership reporting under the Corporate Transparency Act applies only to a "reporting company" defined as an entity "(A) A corporation, limited liability company, or other entity; (B) Formed under the law of a foreign country; and (C) Registered to do business in any State or tribal juris…
法律原文
- 31 CFR 1010.380, 1010.380(a)(1), (c)(1)(ii)
Any trade or business receiving more than $10,000 in currency in one or related transactions must file Form 8300 within 15 days. There is no cash ceiling, only reporting.
> $10,000 cash
法律原文金额未确认
- 31 CFR 1010.330; 26 USC 6050I, 1010.330(a)(1)(i)
Gold bullion is not a 'monetary instrument' under the BSA, so the cross-border currency report (CMIR) does not apply to gold carried or shipped across the border; customs entry and EEI are the only declarations.
法律原文
- 31 CFR 1010.340; 31 CFR 1010.100(dd), 1010.340(a); 1010.100(dd)
COMEX gold delivery: one 100 oz bar or three 1 kg bars, weight tolerance 5%, minimum 995 fineness, approved brand from an approved producer complying with LBMA RGG, held in an approved depository reached through the chain of integrity.
标准
- COMEX Rulebook, 113101; Rules 703.A, 705.A
SEC-reporting issuers that manufacture or contract to manufacture products in which gold is necessary must "conduct in good faith a reasonable country of origin inquiry" (Form SD Item 1.01(a)); if they know or have reason to believe the gold may come from the DRC or an adjoining country and may not …
法律原文
- Dodd-Frank s.1502; Exchange Act Rule 13p-1; Form SD (as adopted 2012), 17 CFR 240.13p-1; Form SD Items 1.01-1.02
Dealers in precious metals (gold of 500+ fineness among covered goods) must keep a written risk-based AML program with compliance officer, training and independent testing; retailers are covered only if they buy over $50,000 from non-dealers.
Purchased > $50,000 and sold > $50,000 of covered goods in the prior year
法律原文金额未确认
- 31 CFR 1027, 1027.100, 1027.210
HS 710812 and 710813 (non-monetary gold, unwrought other than powder, and semi-manufactured) are listed EAR 'luxury goods': "A license is required to export, reexport, or transfer (in-country) any item subject to the EAR listed in supplement no. 5 to this part to or within Russia or Belarus" (746.8(…
法律原文
- EAR 15 CFR 746.8(a)(7), (b)(3); Supplement No. 5 to Part 746, 746.8(a)(7)
Goods "mined, produced, or manufactured wholly or in part in any foreign country by convict labor or/and forced labor or/and indentured labor under penal sanctions shall not be entitled to entry" (19 U.S.C. 1307). Where information "reasonably but not conclusively indicates" such merchandise is bein…
法律原文
- Tariff Act of 1930 s.307 (19 U.S.C. 1307); 19 CFR 12.42, 19 U.S.C. 1307; 19 CFR 12.42(e)-(h)
US persons may not deal with SDN-listed parties; the 2023 multi-agency Africa Gold Advisory flags Wagner-linked gold from CAR and Sudan and conflict gold from Mali and Burkina Faso, warning of designation and penalties.
官方指引
- IEEPA-based OFAC programs
Historical (2025 - Feb 2026): E.O. 14257 imposed an additional 10% on all imports from 5 Apr 2025 and country rates from 9 Apr 2025, with Annex II exceptions that from the start included 7108.12.10 (bullion and dore). CBP ruling N351466 (31 Jul 2025) classified cast 1 kg and 100 oz bars from Switzer…
法律原文
- E.O. 14257; E.O. 14346; E.O. 14389; Proclamation 11012; HTSUS U.S. notes 2(aa) and 52
Import into the US of gold of Russian Federation origin is prohibited unless licensed by OFAC; gold of Russian origin located outside Russia before 28 June 2022 is excluded.
法律原文
- E.O. 14068 as amended by E.O. 14114; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i)(A) (as amended by E.O. 14114 s.3(a)); delegation 31 CFR 587.802

第 3 段：秘鲁

回到原产国：出口收益

40
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
二手资料
[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.
41
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)
法律原文
- TUO Ley del IGV (DS 055-99-EF), arts 33-35

国家之间的衔接

秘鲁 → 美国已研究
随货跨境的文件: Laboratory certificate of grade and weight (signed by the responsible engineer); Waybill from plant/exporter to the airport cargo terminal; Sworn declaration of transport through a security and valuables company; Bar/lot number marked on the doré; Declaration of real location of the operation (Ley 32537 2nd DCF, Ventanilla Única); Operations register for controlled chemical inputs; Commercial invoice; Packing list; Sworn declaration of lawful origin of the mineral (declaración jurada de origen); Declaración Aduanera de Mercancías (DAM) - definitive export, regularised; Air waybill; 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)

文件缺口

us.st-20 expects Bar list (serials, weights, fineness); the earlier legs don't model this paper