Impact of the Duty Drawback Regime (Restitution of Customs Duties) on Peruvian Export Efficiency and Its Role as a Tax Incentive

The present study analyzes the impact of the Duty Drawback Regime (Restitution of Customs Duties) on Peruvian export efficiency, with emphasis on its function as a tax incentive instrument within the framework of foreign trade promotion policy. The research adopted a qualitative approach with a non-experimental, descriptive, and analytical design, based on a systematic review of secondary sources conducted under the PRISMA protocol. The findings indicate that the Drawback regime has contributed to strengthening the competitiveness of exporting firms, particularly those with greater technical and administrative capacity. However, the reduction of the refund rate from 8% to 3% over the past decade, together with the concentration of nearly 20% of the benefit among large companies, reveals an unequal distribution of the incentive, limiting its democratizing effect among micro, small, and medium-sized enterprises (MSMEs). In addition, documentary barriers, technical constraints, and limited access to assistance programs were identified, which restrict the participation of small exporters. It is concluded that the sustainability and legitimacy of the Drawback regime depend on the implementation of monitoring mechanisms, variable rates, and training programs that ensure equitable and efficient access. Consequently, the study provides empirical and conceptual evidence that contributes to the design of more inclusive tax policies aimed at strengthening Peru’s export competitiveness.