There are as many definitions of company as there are authors, in such sense is a subject quite studied, however, has not had echo suitable within the Peruvian State, why is that we will offer our definition of company. For us it is the set of capital, labor and management gathered to meet a need in the market, therefore, the more known is the topic most companies exist in the market, subsisting only the most efficient. There are different kinds of companies, among which we can mention the commercial, industrial, wholesalers, retailers, distributors, among others. I.e., companies are legal studies, clinics, private universities and private institutes and industries or factories, among others, therefore expect that there is greater number of them so that there is greater jobs. Export companies when they are well managed, by which to study the law of international trade and customs law, leaving certificate covering the first to the second, i.e. the right Customs is part of the law of international trade and also is of great importance to have a presence abroad the international law of the company, which has been little studied within Peruvian law, but if in other venues, so in these last constitute greater number of transnational companies, which serve to improve the banlaza of payments from the State which creates the same. I.e.