The protocol upgrading the Peru–China free trade agreement, signed in Lima on 14 November 2024, enters into force on 1 November 2026 (Supreme Decree No. 012-2026-MINCETUR, published in El Peruano on 27 October 2026). It rewrites or amends seven chapters of the agreement in force since 2010 and adds five new ones. The preferential duty rates for goods from China do not change. For importers, the changes are in the rules and paperwork for origin and customs — and much of the familiar procedure stays as it was. Here is what to know before your next shipment from China to Peru.
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What does not change: duty rates
The protocol replaces the chapters on rules of origin, customs procedures and trade facilitation, trade in services, investment and intellectual property; amends the chapters on sanitary and phytosanitary measures and on temporary entry of business persons; and adds new chapters on electronic commerce, competition, standards and conformity assessment cooperation, global supply chains, and environment and trade. It does not amend the tariff schedules, whose last scheduled cuts in Peru took effect on 1 January 2026, so the preferential rate for each product stays the same.
To get the preferential rate you still need proof of origin: a certificate of origin issued in China by an authorized body or, for small consignments, a declaration of origin from the exporter or producer.
The certificate of origin: what is new and what stays
As before, the certificate is issued before or at the time of export, completed in English and valid for one year from its date of issue, and in exceptional cases — for example, when an error prevented its issue at export — it can be issued afterwards. New: such a certificate must be marked "ISSUED RETROSPECTIVELY"; a certificate may cover one or more goods shipped at or about the same time (the old text spoke of goods in a single consignment); and the form itself is new.
The old form allowed no more than 20 items per certificate. According to China's Ministry of Commerce, this limit is abolished: the English and Spanish texts of the new form set no cap, while the Chinese text mentions up to 50 items. The protocol states that the English text prevails in case of divergence, but for orders with many lines, check with the issuing body in China.
Also new: when the origin of the goods is not in doubt, minor transcription errors in a certificate or discrepancies with other import documents will not cause the rejection of a certificate that in fact corresponds to the goods, although customs can still start a verification of origin. The new text also states explicitly that a certificate bearing the name or stamp of an issuing body not notified to the other country in advance will be rejected.
The product-specific rules of origin (Annex 3-A) have been transposed to the 2022 edition of the Harmonized System: the annex uses codes such as 8517.13 and 8485.10 that were introduced with that edition. For example, lithium-ion batteries (8507.60) qualify with a regional value content of at least 50%, and computers (heading 84.71) qualify when all non-originating materials are classified under another heading. The certificate shows a six-digit code: check that it matches the first six digits of the code in your import declaration.
Certificates issued before 1 November 2026 under the old rules can still be used during their validity period. The two countries will also exchange origin data electronically; until that system works, each gives the other online access to check the certificates it has issued.
Small consignments: declaration of origin up to US$600
As before, a consignment whose customs value does not exceed US$600 (or a higher amount set by the importing country) can travel with a declaration of origin instead of a certificate. The exporter or producer signs it as a separate printed document that accompanies the commercial invoice and shows its registration or tax number. The declaration covers the goods of a single import declaration, up to 20 items, and is valid for one year. Splitting a larger order into a series of small shipments to stay under the threshold can lead to the preference being denied.
Transit through a third country
Goods keep their origin when they pass through other countries — with or without transshipment or temporary storage of up to three months — as long as they stay under customs control there and undergo only unloading, reloading, repacking or operations to keep them in good condition. Customs in Peru may ask for transport documents covering the whole route and, if the goods were stored on the way, for customs documents from the transit country or other documents it accepts. For goods stored in Hong Kong, since 12 January 2026 a certificate of non-manipulation issued by Hong Kong Customs can serve as that proof.
If the certificate arrives late
If the goods are imported without a certificate, the importer can apply for a refund of the excess duty within one year of importation, on presentation of a valid certificate. This works only if, before the goods were released, the importer declared that they qualify for the preferential rate; without that declaration there is no refund, even if the certificate is presented later.
Customs: advance rulings within 90 days
The new customs chapter keeps the advance rulings that customs — SUNAT in Peru — issues before importation on tariff classification and on whether a good is originating, and sets one deadline for both: 90 days after receiving all the necessary information. The old text gave 150 days for rulings on origin. Customs may require the applicant to be represented or registered in its territory.
The old text's commitment to procedures allowing release within 48 hours of arrival, with exceptions, is not in the new chapter: it requires procedures for release as quickly as possible after arrival once all requirements are met, and keeps release before the duties are finally determined against a sufficient guarantee.
What to do for your next shipment
Ask the exporter — the factory or the trading company that ships the goods — to have the certificate of origin issued before or at shipment, in English, with a six-digit code that matches your import declaration. Claim the preferential rate in the import declaration before the goods are released, and keep the import records, including a copy of the certificate, for at least three years: the new text makes this an explicit obligation for importers. If the goods are transshipped or stored on the way, keep the transport documents for the whole route. If the tariff code of a product is not obvious — an interactive panel with a built-in computer, for example — consider an advance ruling from SUNAT before a large order. SUNAT's procedures and the systems of the issuing bodies in China may take some time to reflect the new text: before shipping, ask the exporter which certificate form it will use and check SUNAT's notices.
How we help
Before production, we check with the exporter that a certificate of origin can be obtained for your product and which code it will carry, and before shipment we compare the documents with the goods. Your customs agent in Peru clears the goods; we prepare what they need.
Sources
Optimization Protocol of the Peru–China Free Trade Agreement and its appendices (Appendix 1: new Chapter 3, Rules of Origin and Operational Procedures Related to Origin, with Annexes 3-A and 3-B; Appendix 2: new Chapter 4, Customs Procedures and Trade Facilitation), the 2009 text of the agreement and the page on the Hong Kong transshipment facilitation scheme, published by Peru's Ministry of Foreign Trade and Tourism at acuerdoscomerciales.gob.pe; Supreme Decree No. 012-2026-MINCETUR (El Peruano, 27 October 2026); Ministry of Commerce of China: press conference of 29 October 2026 and its interpretation of the protocol published on 15 November 2024.