Importing Steel from China to Peru: 0% FTA Duty with Form R, 18% IGV & the Pipe AD (2026)
Verified 2026-10-30 against the China-Peru FTA tariff schedule and SUNAT. Peru is one of the friendliest entries in this series: the China-Peru FTA has been in force since 2010, and with a valid Form R certificate of origin most Chinese steel enters at 0% duty (MFN is only 6% without it). IGV of 18% applies on top and is creditable. The only live remedy is the final anti-dumping determination on welded steel pipe (July 2026, five years) with grouped specific duties of US$49.2–193.6/t — flat products, including all plate lanes, are untouched. Peru's mining-driven economy keeps structural demand for wear plate and high-strength steel.
Duty structure on Chinese steel (2026)
| Product (HS) | MFN without C/O | China-Peru FTA (Form R) | IGV |
|---|---|---|---|
| 7208 / 7209 / 7210 / 7225 / 7226 — flat steel | 6% MFN | 0% with Form R (FTA) | 18% IGV |
| 7305 / 7306 — welded pipe & tube | 6% MFN | 0% with Form R | 18% IGV + AD |
| 7301 / 7306 — sections | 6% MFN | 0% with Form R | 18% IGV |
Perception tax of 3.75% applies to consignments via commission agents; direct importers do not pay it.
The one live remedy — welded pipe AD (July 2026)
INDECOPI's final determination targets welded pipe and tube only, in four exporter groups:
| Exporter group | Specific duty | Validity |
|---|---|---|
| Welded pipe group 1 | US$49.2/t | final AD, five years from July 2026 |
| Welded pipe group 2 | US$99.2/t | final AD |
| Welded pipe group 3 | US$149.4/t | final AD |
| Welded pipe group 4 (residual) | US$193.6/t | final AD |
Flat steel carries no AD and no safeguard. The pipe measure matters if your project bundles tube with plate — specify them as separate consignments to keep the plate clean.
All lanes open — and why plate still wins in Peru
Every lane is open for flat steel: HRC, CRC, coated and plate under 7225.40 all enter at 0% with Form R. For mining wear parts — dump truck bodies, chute liners, crusher components — the NM400/NM450/NM500 plate lane is the default commercial route into Callao.
Baohui ships Q690E and BS960E to Peruvian fabricators with Form R issued before departure — the certificate cannot be raised retroactively, and SUNAT checks it line-by-line.
Landed-cost cascade — worked example (25 t NM450 plate to Callao)
| Line | Amount | Note |
|---|---|---|
| NM450 plate, 25 t × $795/t FOB | $19,875 | FOB China |
| Freight + insurance to Callao | +$55/t | $1,375 |
| CIF value | $21,250 | duty base |
| FTA duty with Form R | 0% | $0 |
| IGV 18% (on CIF + duty) | +$3,825 | creditable |
| Landed ≈ $1,008/t | ≈1.27× FOB |
≈1.27× FOB all-in is among the best landed ratios in Latin America; the IGV is recoverable as input credit.
Documents SUNAT will ask for
- China-Peru FTA Certificate of Origin Form R (issued pre-shipment)
- Commercial invoice, packing list, bill of lading
- Mill test certificate matching the invoiced grade & HS line
- RUC (tax ID) of the Peruvian consignee
Change log — what moved, and when
| Date | Change |
|---|---|
| 2010 | China-Peru FTA enters into force — 0% tariff track for steel |
| 2026-07 | Final AD on welded steel pipe: US$49.2–193.6/t by group, five years |
| 2026-10-30 | Verified: flat steel remains duty-free with Form R, no safeguard |
Related guide: electrical steel
HS 7225 also covers grain-oriented (GO) and non-oriented (NGO) electrical steel — the silicon steel grades used in transformer and motor cores. Read our guide: What is electrical steel — grades, GO vs NGO, and the global market.
Peru steel import FAQ
Is Chinese steel duty-free in Peru?
Yes — 0% with a valid China-Peru FTA Form R certificate of origin; 6% MFN without one. IGV 18% applies on top and is creditable.
Does the anti-dumping duty affect plate?
No. The July 2026 final AD covers welded pipe and tube only (US$49.2–193.6/t by exporter group). Flat products, including plate, carry no AD.
When must Form R be issued?
Before shipment. SUNAT does not accept retroactive certificates; build issuance time into the production schedule.
What is the perception tax?
A 3.75% withholding that applies to imports through commission agents. Direct importers with their own RUC do not pay it.
How long does clearance take in Callao?
Typically 2–3 working days with Form R and complete documents; SUNAT document review adds 2–4 days when triggered.
Sources & verification
- 1SUNAT — Peruvian customs tariff & IGV
- 2China-Peru FTA — tariff commitments (Form R)
- 3INDECOPI — trade-remedy determinations (welded pipe AD)
Figures on this page were verified on 2026-10-30 against the official sources below. Data is reviewed and re-verified monthly; dates of each review are shown on this page.
