Through Law No. 27688, the Law on the Free Zone and Commercial Zone of Tacna, the development of ZOFRATACNA and the Tacna Commercial Zone was declared to be of national interest and public necessity, for the purpose of carrying out industrial, agro-industrial, maquila and service activities, and promoting investment and contributing to the sustainable socioeconomic development of the department of Tacna. Likewise, the aforementioned regulation establishes tax benefits, such as exemption from VAT, IPM and ISC for goods entering the Tacna Commercial Zone through ZOFRATACNA’s free warehouses and which are included in the list of goods eligible to be commercialized in said zone, paying only a special tariff.
In application of said regulatory framework, through Supreme Decrees No. 124-2003-EF, No. 134-2009-EF, No. 178-2012-EF, No. 253- 2013-EF and No. 347-2021-EF, the list of national tariff subheadings authorized for commercialization in the Tacna Commercial Zone was approved and expanded. Subsequently, the ZOFRATACNA Administration Committee proposed the expansion of the current list of authorized national tariff subheadings, a proposal that was jointly evaluated by the Ministry of Economy and Finance, the Ministry of Foreign Trade and Tourism and the Ministry of Production, also considering the adaptation of the subheadings to the 2022 Customs Tariff, since the last Supreme Decree had been adapted to the 2017 Customs Tariff.
The aforementioned list of national tariff subheadings approved by Supreme Decree No. 347-2021-EF comprises 1,557 national tariff subheadings after being adapted to the 2022 Customs Tariff; therefore, for the purposes of the proposed expansion, 61 new national tariff subheadings are incorporated, resulting in a final list of 1,618 national tariff subheadings.
In this regard, through Supreme Decree No. 094-2026-EF, the new list of national tariff subheadings of the goods that may enter for commercialization in the Tacna Commercial Zone through the free warehouses of ZOFRATACNA is approved, which, as an Annex, forms an integral part of this Supreme Decree. Likewise, Supreme Decree No. 347-2021-EF is repealed.
To view the full Decree, please click the link below: https://tinyurl.com/4u5ezd8u