Customs Tariff of Peru · national subheading · HS 3907.61
3907.61.10.00: PET resin, viscosity 78 ml/g or more: Con dióxido de titanio
PET resin, viscosity 78 ml/g or more
✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 3907 Poliacetales, los demás poliéteres y resinas epoxi, en formas primarias; policarbonatos, resinas alcídicas, poliésteres alílicos y demás poliésteres, en formas primarias.
- 3907.61 Con un índice de viscosidad superior o igual a 78 ml/g:
- 3907.61.10.00 Con dióxido de titanio
What you pay
Importing into Peru
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3907.61 Having a viscosity number of 78 ml/g or higher
UK 6% Third-country duty 2 tariff lines 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line 
USA 6.5% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 35% General (MFN) 1 tariff line 
Brazil 20% General (MFN) 1 tariff line 
Argentina 6% General (MFN) 4 tariff lines 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Japan 3.1% General (MFN) 1 tariff line 
Taiwan 2.5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line Peru lines: 3907.61
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N331684 U.S. CBP
The tariff classification of polyethylene terephthalate bottle flake from Thailand
- N330920 U.S. CBP
The tariff classification of polyethylene terephthalate glycol (PETG) resin CAS # 25038-91-9 from China
- N300839 U.S. CBP
The tariff classification of Recycled Polyethylene Terephalate (PET) from Malaysia
- N296496 U.S. CBP
The tariff classification of polyethylene terephalate (PET) resin and PET-glycol resin from Portugal and/or Canada
Legal notes
Code history
Since 2017; before, these goods were classified under 3907.60.
National subheading 3907.61.10.00 is a line of the Customs Tariff of Peru under HS subheading 3907.61 (having a viscosity number of 78 ml/g or higher).
The ad valorem duty is free, and quantities are declared in KG.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 6.5%, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 20%, the Argentina duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 3.1%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
Peru imported goods of subheading 3907.61 worth US$167m in 2024; the largest supplier was China.
Questions and answers
What is the Peru import duty for national subheading 3907.61.10.00?
The ad valorem duty in the Customs Tariff of Peru is free; the supplementary unit is KG. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Peru import these goods from?
For subheading 3907.61 as a whole, the largest supplier in 2024 was China (US$163m), followed by Bolivia.
Typical products
Everyday names, not part of the legal text.