Peru introduced a Tax on Consumption of Plastic Bags in 2019. Under this tax, the taxpayer is the individual or company buying products in commercial establishments along with plastic bags. The tax is a fixed amount increasing each year from 2019 to 2023 (in 2023 the tax will amount to S/ 0.50; aprox. USD 0.15) on each plastic bag.
Excise tax in Peru is also used as an environmental tool to reduce the consumption of alcoholic beverages, soda, cigarettes, gasoline as well as other products that harm public health. It is also used to avoid or reduce the import of used vehicles.
Finally, the Aporte por Regulación contribution is a payment in favour of the OEFA (Environmental Assessment and Control Agency). Mining, hydrocarbon,electricity companies, among others, are within the scope of this contribution. The amount is not above 1% on the sales invoiced (different rates apply to each sector).