Supreme Decree No. 189-2024-EF and Supreme Decree No. 197-2024-EF are repealed

Through Supreme Decree No. 104-95-EF, the Regulations on the Simplified Customs Duties Refund Procedure were approved.

Subsequently, Supreme Decree No. 189-2024-EF modified the customs refund scheme set forth in those Regulations. Likewise, Supreme Decree No. 197-2024-EF extended the entry into force of the Second Temporary Complementary Provision of Supreme Decree No. 189-2024-EF until 31.07.2025.

However, considering the current context of uncertainty and extraordinary changes at the international level, and in accordance with the framework of Customs Policy and Tariff Policy, it is deemed necessary to void the aforementioned amendments. Therefore, the repeal of Supreme Decree No. 189-2024-EF and Supreme Decree No. 197-2024-EF is ordered.

Accordingly, by means of this Supreme Decree No. 027-2025-EF, the progressive reduction of the Customs Duties Refund (Drawback) rate that had been scheduled for 2025 is voided, maintaining the application of the 3% Drawback (Customs Duties Refund) rate.

To view the full Decree, click the following link: https://tinyurl.com/2ycdbadh