Abstract
This research develops the topic of rules and certificates of origin in a Peruvian context and its trading partners with whom it establishes Free Trade Agreements. In this way, a draft of sources was applied in which the rules of origin and the forms of certificates of origin are made available, with the aim of being a document that serves as a guide for the SME and companies interested in the export process. Data were collected from the Peruvian Ministry of Foreign Trade and Tourism website, ""trade agreements,"" and ""certificates of origin."" Thus, a total of 14 documents about rules of origin and 15 certificates of origin were made available. The structure of these documents was analyzed by making it known that China presents a better-developed format; however, each format and rule to be considered must be in accordance with the treaty to which the exporter claims to be a party. This research develops the topic of rules and certificates of origin in a Peruvian context and its trading partners with whom it establishes Free Trade Agreements. The purpose of the investigation is to make known the importance of recognizing the rules and the certificate of origin as documents to be considered; thus, this research serves as a guide with a practical understanding for those small and medium entrepreneurs interested in exporting from Peru. In this way, a resource search was applied in which the rules of origin were made available, and the forms of certificates of origin and articles that highlight the value; after that, the data was collected from the website of the Ministry of Foreign Trade and Tourism of Peru, ""trade agreements"" and ""certificates of origin."" Therefore, 14 documents on rules of origin and 15 certificates of origin were provided. The structure of these documents were analyzed, compared, and discussed, concluding China presents a more structured format. However, there is also a need for more support material for those interested in exporting since it is limited to rules and structures of certificates of origin in the pages provided by the Peruvian State.
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