There are no restrictions on the exportation of slirinf), but 

 ejq^ort taxes spplj-. There are five, and on occasions six, separate 

 export taxes, 'Ihe sixth is ^plied when the export value exceeds the 

 basic legal-cost-of -production value by more than 25 percent. The basic 

 legal-cost-of -production value of frozen shrimp was set on September U, 

 1953, at 9,300 soles (about vU6U) per ton of 2,000 pounds. An export 

 tax of 10 percent is applied on the difference between this "cost of 

 production" figure and the sales price of the slirirrp. In addition to 

 this tax there arc also a 1-perccnt ad valorem tax on all exports, a 

 tax of 2 soles per metric ton on exports, a 2-percent ta>c on declared 

 freight rates, and cai export cargo tax that is ^:.1,60 per metric ton 

 for products exi^orted from Callao and 15 cents per ton from all other 

 ports. These ta:ces, in all, are estimated to amount to about ;if90 per 

 metric ton of shriitp* 



Early in 1955 a law was enacted x/hich permitted conipanies 

 exporting fishery products to enjoy privileges fonaerly granted only 

 to exporters of agricultural and mineral products. This law alloira 

 the companies to deduct the export taxes from the profit and excess- 

 profit taxes. 



Imports and import duties 



Shrimp imports (table 35) are mostly dided shrimp from Hong Kong, 

 the United States, and Japan. This product is primarily for the Chinese 

 population. In 195U, less than 100 metric tons of dried shrirap xjith a 

 reported value of about ;i;90,000 were imported. The fresh and i^oaen 

 crustacesns reported in table 35 are principally fresh lobsters irported 

 from Ecuador. All canned and dried shrimp consumed in Peru are iiiported. 

 Probably most, if not all, fresh and frozen shrimp consumed within tl^ie 

 country are produced in Peru. 



Shrimp are subject to three types of import duties: a 

 specific duty on gross weight; an ad valorem duty of 2 percent with 

 a 20-percent surcltargej and a 2-percent fee on marine freight charges. 

 The specific duties on shrimp for each gross Icilograpi (2.2 pounds) of 

 weight are: for fresh or frozen, 2 soles (about 10 cents) j dried, 

 1#50 soles (about 8 cents )j dried small Chinese shrimp, 1 sole (about 

 5 cents) 3 canned or prepared in any other form, 1.20 soles (about 6 cents). 



151 



