Régimen de percepciones del Impuesto General a las Ventas
APÉNDICE 2PARTIDAS EXCLUIDAS DE LA PERCEPCIÓN DEL IGV EN OPERACIONES DE IMPORTACIÓN
| Ord. | Partida arancelaria | Ord. | Partida arancelaria | Ord. | Partida arancelaria | Ord. | Partida arancelaria | Ord. | Partida arancelaria |
| 1 | 0102100000 | 107 | 8423810090 | 213 | 8443110000 | 319 | 8474399000 | 425 | 9022190000 |
| 2 | 0102909000 | 108 | 8423829090 | 214 | 8443130000 | 320 | 8474809000 | 426 | 9022210000 |
| 3 | 3102101000 | 109 | 8423899010 | 215 | 8443199000 | 321 | 8474900000 | 427 | 9022290000 |
| 4 | 3104300000 | 110 | 8424300000 | 216 | 8443990000 | 322 | 8475290000 | 428 | 9022300000 |
| 5 | 3105300000 | 111 | 8424813100 | 217 | 8443910000 | 323 | 8475900000 | 429 | 9022900000 |
| 6 | 8205900000 | 112 | 8424813900 | 218 | 8443990000 | 324 | 8477100000 | 430 | 9023001000 |
| 7 | 8206000000 | 113 | 8424890000 | 219 | 8444000000 | 325 | 8477200000 | 431 | 9023002000 |
| 8 | 8207132000 | 114 | 8424901000 | 220 | 8445110000 | 326 | 8477300000 | 432 | 9023009000 |
| 9 | 8207192100 | 115 | 8425190000 | 221 | 8445120000 | 327 | 8477400000 | 433 | 9024800000 |
| 10 | 8207193000 | 116 | 8425319000 | 222 | 8445130000 | 328 | 8477510000 | 434 | 9025809000 |
| 11 | 8207131000 | 117 | 8425399000 | 223 | 8443160000 | 329 | 8477591000 | 435 | 9026101200 |
| 12 | 8207132000 | 118 | 8425410000 | 224 | 8443310000 | 330 | 8477800000 | 436 | 9026200000 |
| 13 | 8207133000 | 119 | 8425422000 | 225 | 8443191000 | 331 | 8477900000 | 437 | 9027101000 |
| 14 | 8207139000 | 120 | 8425429000 | 226 | 8445199000 | 332 | 8479100000 | 438 | 9027200000 |
| 15 | 8207191000 | 121 | 8426110000 | 227 | 8445200000 | 333 | 8479201000 | 439 | 9027300000 |
| 16 | 8207192100 | 122 | 8426121000 | 228 | 8445300000 | 334 | 8479209000 | 440 | 9027500000 |
| 17 | 8207192900 | 123 | 8426122000 | 229 | 8445400000 | 335 | 8479400000 | 441 | 9027802000 |
| 18 | 8207193000 | 124 | 8426190000 | 230 | 8445900000 | 336 | 8479810000 | 442 | 9027803000 |
| 19 | 8207198000 | 125 | 8426300000 | 231 | 8446100000 | 337 | 8479820000 | 443 | 9027809000 |
| 20 | 8207600000 | 126 | 8426419000 | 232 | 8446210000 | 338 | 8479892000 | 444 | 9028309000 |
| 21 | 8208900000 | 127 | 8426490000 | 233 | 8446290000 | 339 | 8479894000 | 445 | 9030100000 |
| 22 | 8402120000 | 128 | 8426910000 | 234 | 8446300000 | 340 | 8479898000 | 446 | 9030330000 |
| 23 | 8402190000 | 129 | 8426992000 | 235 | 8447120000 | 341 | 8486100000 | 447 | 9030400000 |
| 24 | 8402200000 | 130 | 8426999000 | 236 | 8447202000 | 342 | 8486300000 | 448 | 9030200000 |
| 25 | 8402900000 | 131 | 8427100000 | 237 | 8447900000 | 343 | 8486400000 | 449 | 9030320000 |
| 26 | 8404200000 | 132 | 8427200000 | 238 | 8448110000 | 344 | 8486900000 | 450 | 9030390000 |
| 27 | 8405100000 | 133 | 8427900000 | 239 | 8448190000 | 345 | 8480490000 | 451 | 9030840000 |
| 28 | 8406100000 | 134 | 8428109000 | 240 | 8448329000 | 346 | 8480711000 | 452 | 9030890000 |
| 29 | 8406820000 | 135 | 8428200000 | 241 | 8448390000 | 347 | 8480719000 | 453 | 9030909000 |
| 30 | 8406900000 | 136 | 8428320000 | 242 | 8449001000 | 348 | 8480790000 | 454 | 9031101000 |
| 31 | 8410120000 | 137 | 8428330000 | 243 | 8450200000 | 349 | 8501102000 | 455 | 9031200000 |
| 32 | 8410130000 | 138 | 8428390000 | 244 | 8451100000 | 350 | 8501202900 | 456 | 9031499000 |
| 33 | 8410900000 | 139 | 8428400000 | 245 | 8451290000 | 351 | 8501312000 | 457 | 9031803000 |
| 34 | 8411990000 | 140 | 8428901000 | 246 | 8451300000 | 352 | 8501331000 | 458 | 9031809000 |
| 35 | 8412390000 | 141 | 8428909000 | 247 | 8451401000 | 353 | 8501332000 | 459 | 9032810000 |
| 36 | 8412909000 | 142 | 8429110000 | 248 | 8451409000 | 354 | 8501333000 | 460 | 9032899000 |
| 37 | 8413190000 | 143 | 8429190000 | 249 | 8451500000 | 355 | 8501341000 | 461 | 9402109000 |
| 38 | 8413400000 | 144 | 8429200000 | 250 | 8451800000 | 356 | 8501342000 | 462 | 9405600000 |
| 39 | 8413500000 | 145 | 8429400000 | 251 | 8452210000 | 357 | 8501343000 | 463 | 8486200000 |
| 40 | 8413701100 | 146 | 8429510000 | 252 | 8453100000 | 358 | 8501401900 | ||
| 41 | 8413701900 | 147 | 8429520000 | 253 | 8454200000 | 359 | 8501402100 | ||
| 42 | 8413702100 | 148 | 8429590000 | 254 | 8454300000 | 360 | 8501402900 | ||
| 43 | 8413702900 | 149 | 8430100000 | 255 | 8455210000 | 361 | 8501403900 | ||
| 44 | 8413819000 | 150 | 8430310000 | 256 | 8455220000 | 362 | 8501522000 | ||
| 45 | 8414100000 | 151 | 8430390000 | 257 | 8455300000 | 363 | 8501530000 | ||
| 46 | 8414309900 | 152 | 8430410000 | 258 | 8456100000 | 364 | 8501620000 | ||
| 47 | 8414409000 | 153 | 8430490000 | 259 | 8456300000 | 365 | 8501630000 | ||
| 48 | 8414590000 | 154 | 8430500000 | 260 | 8457100000 | 366 | 8501640000 | ||
| 49 | 8414802200 | 155 | 8430611000 | 261 | 8457300000 | 367 | 8502121000 | ||
| 50 | 8414802300 | 156 | 8431200000 | 262 | 8458111000 | 368 | 8502129000 | ||
| 51 | 8414809000 | 157 | 8431390000 | 263 | 8458119000 | 369 | 8502131000 | ||
| 52 | 8414901000 | 158 | 8431410000 | 264 | 8458990000 | 370 | 8502139000 | ||
| 53 | 8414909000 | 159 | 8431420000 | 265 | 8459102000 | 371 | 8502201000 | ||
| 54 | 8415109000 | 160 | 8431431000 | 266 | 8459290000 | 372 | 8502391000 | ||
| 55 | 8415819000 | 161 | 8431439000 | 267 | 8459310000 | 373 | 8502399000 | ||
| 56 | 8415824000 | 162 | 8431490000 | 268 | 8459390000 | 374 | 8503000000 | ||
| 57 | 8415839000 | 163 | 8432291000 | 269 | 8459590000 | 375 | 8504221000 | ||
| 58 | 8416100000 | 164 | 8432300000 | 270 | 8459610000 | 376 | 8504229000 | ||
| 59 | 8416202000 | 165 | 8433119000 | 271 | 8460190000 | 377 | 8504230000 | ||
| 60 | 8416900000 | 166 | 8433510000 | 272 | 8460290000 | 378 | 8504319000 | ||
| 61 | 8417100000 | 167 | 8433591000 | 273 | 8460400000 | 379 | 8504341000 | ||
| 62 | 8417201000 | 168 | 8433599000 | 274 | 8461300000 | 380 | 8504402000 |
| Ord. | Partida arancelaria | Ord. | Partida arancelaria | Ord. | Partida arancelaria | Ord. | Partida arancelaria | Ord. | Partida arancelaria |
| 63 | 8417209000 | 169 | 8434100000 | 275 | 8461500000 | 381 | 8504509000 | ||
| 64 | 8417803000 | 170 | 8434200000 | 276 | 8462102100 | 382 | 8514200000 | ||
| 65 | 8417900000 | 171 | 8434901000 | 277 | 8462102900 | 383 | 8514309000 | ||
| 66 | 8418610000 | 172 | 8434909000 | 278 | 8462210000 | 384 | 8515801000 | ||
| 67 | 8418691100 | 173 | 8435100000 | 279 | 8462291000 | 385 | 8515809000 | ||
| 68 | 8418699100 | 174 | 8436100000 | 280 | 8462299000 | 386 | 8526910000 | ||
| 69 | 8418699200 | 175 | 8436210000 | 281 | 8462491000 | 387 | 8526920000 | ||
| 70 | 8418699300 | 176 | 8436809000 | 282 | 8462499000 | 388 | 8529102000 | ||
| 71 | 8418699990 | 177 | 8436910000 | 283 | 8462910000 | 389 | 8529109000 | ||
| 72 | 8418991000 | 178 | 8437101100 | 284 | 8462990000 | 390 | 8533409000 | ||
| 73 | 8419200000 | 179 | 8437101900 | 285 | 8463200000 | 391 | 8533900000 | ||
| 74 | 8419320000 | 180 | 8437109000 | 286 | 8463300000 | 392 | 8535290000 | ||
| 75 | 8419391000 | 181 | 8437801100 | 287 | 8463909000 | 393 | 8535300000 | ||
| 76 | 8419399100 | 182 | 8437801900 | 288 | 8464100000 | 394 | 8535901000 | ||
| 77 | 8419399900 | 183 | 8437809100 | 289 | 8464200000 | 395 | 8535909000 | ||
| 78 | 8419400000 | 184 | 8437809200 | 290 | 8464900000 | 396 | 8536501900 | ||
| 79 | 8419509000 | 185 | 8437809300 | 291 | 8465919100 | 397 | 8536690000 | ||
| 80 | 8419600000 | 186 | 8438101000 | 292 | 8465919200 | 398 | 8536902000 | ||
| 81 | 8419810000 | 187 | 8438102000 | 293 | 8465921000 | 399 | 8537101000 | ||
| 82 | 8419891000 | 188 | 8438201000 | 294 | 8465949000 | 400 | 8537109000 | ||
| 83 | 8419899100 | 189 | 8438202000 | 295 | 8465959000 | 401 | 8537200000 | ||
| 84 | 8419899300 | 190 | 8438300000 | 296 | 8465960000 | 402 | 8538100000 | ||
| 85 | 8419899900 | 191 | 8438400000 | 297 | 8465999000 | 403 | 8543702000 | ||
| 86 | 8419909000 | 192 | 8438501000 | 298 | 8466100000 | 404 | 8543703000 | ||
| 87 | 8420109000 | 193 | 8438509000 | 299 | 8466200000 | 405 | 8543709000 | ||
| 88 | 8421120000 | 194 | 8438600000 | 300 | 8466920000 | 406 | 8543900000 | ||
| 89 | 8421192000 | 195 | 8438802000 | 301 | 8467111000 | 407 | 8609000000 | ||
| 90 | 8421199000 | 196 | 8438809000 | 302 | 8467191000 | 408 | 8701300000 | ||
| 91 | 8421219000 | 197 | 8438900000 | 303 | 8467210000 | 409 | 8701900000 | ||
| 92 | 8421220000 | 198 | 8439100000 | 304 | 8467290000 | 410 | 9007190000 | ||
| 93 | 8421299000 | 199 | 8439200000 | 305 | 8467899000 | 411 | 9008300000 | ||
| 94 | 8421399000 | 200 | 8439990000 | 306 | 8468209000 | 412 | 9010100000 | ||
| 95 | 8421910000 | 201 | 8440100000 | 307 | 8468800000 | 413 | 9014800000 | ||
| 96 | 8422200000 | 202 | 8440900000 | 308 | 8472901000 | 414 | 9015100000 | ||
| 97 | 8422301000 | 203 | 8441100000 | 309 | 8472902000 | 415 | 9015401000 | ||
| 98 | 8422309000 | 204 | 8441200000 | 310 | 8472904000 | 416 | 9015900000 | ||
| 99 | 8422401000 | 205 | 8441300000 | 311 | 8474101000 | 417 | 9017201000 | ||
| 100 | 8422402000 | 206 | 8441400000 | 312 | 8474102000 | 418 | 9018120000 | ||
| 101 | 8422403000 | 207 | 8441800000 | 313 | 8474201000 | 419 | 9018130000 | ||
| 102 | 8422900000 | 208 | 8441900000 | 314 | 8474202000 | 420 | 9018500000 | ||
| 103 | 8423200000 | 209 | 8442301000 | 315 | 8474203000 | 421 | 9018901000 | ||
| 104 | 8423301000 | 210 | 8442302000 | 316 | 8474311000 | 422 | 9022120000 | ||
| 105 | 8423309000 | 211 | 8442309000 | 317 | 8474319000 | 423 | 9022130000 | ||
| 106 | 8423810010 | 212 | 8442400000 | 318 | 8474391000 | 424 | 9022140000 |
Texto de consulta. Ante un caso concreto, verifica la norma publicada en el diario oficial El Peruano.