The transaction costs faced by Peruvian exporters are much higher than those faced by exporters from other Latin American countries. The reduction or elimination of these costs would require knowledge of their sources. However, as far as is known for the Peruvian case, they have not yet been identified. Therefore, grounded on the economic theory of transaction costs (TCT), this study had two objectives, the first one was to identify the main sources of the transaction costs confronted by Peruvian exporters who use the Single Window for Foreign Trade (VUCE). The second objective was to expand the knowledge field related to the study of transaction costs in international trade. The approach adopted in this study relied on literature review, semi-structured interviews to academic economists and Regnier’s abacus application to collect and analyze the opinions from professional experts on i...