🇵🇪 Import Customs & Duties: Peru
Quick Facts
Duty-free threshold
$200
Packages under $200, duty free
VAT / Sales Tax
18%
CIF value + duty. IGV at 18% (16% IGV + 2% IPM municipal tax). Some agricultural goods at reduced rates.
Clearance Time
2-5 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-6% | HS 85 |
| Clothing | 11% | HS 61-62 |
| Footwear | 6-11% | HS 64 |
| Food products | 0-9% | HS 01-24 |
| Machinery | 0% | HS 84 |
| Cosmetics | 6% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 6% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $200 USD
Customs Clearance Process
SUNAT (sunat.gob.pe). SIGAD electronic system. Callao port (Lima) main entry. Very efficient. CAN member. FTAs with US (PTPA), EU, China, and many others. IGV at 18% on imports. Very liberal trade policy, average tariff only 2.2%.
What to Actually Expect
One of Latin America's most efficient customs. Low duties (max 11%). Callao port well-organized. Express clears 1-2 days. Extensive FTA network (US, EU, China, etc.) means many goods enter duty-free. IGV at 18% is the main cost burden. $200 de minimis for personal imports. DHL, FedEx, UPS well-established. Postal mail via SERPOST 2-3 weeks. Low corruption for the region.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Required for firearms, pharmaceuticals, agrochemicals, explosives, and some food products. DIGESA handles food safety. DIGEMID for pharmaceuticals. SENASA for agricultural certification.
Certificate of Origin
PTPA certificate for US trade. CAN certificate for Andean Community. FTA certificates for EU, China, Japan, South Korea, and many others. Issued by MINCETUR or Chamber of Commerce.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Peru:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $0 | $0 | Free |
| $200 | $0 | $0 | Free |
| $500 | $18 | $93 | $111 |
| $1000 | $48 | $189 | $237 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Peru
Frequently Asked Questions
What is the duty-free threshold for Peru?
The duty-free (de minimis) threshold for imports into Peru is $200. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Peru?
The VAT/tax rate on imports to Peru is 18%. VAT applies to: CIF value + duty. IGV at 18% (16% IGV + 2% IPM municipal tax). Some agricultural goods at reduced rates.
How long does customs clearance take in Peru?
Typical customs clearance in Peru takes 2-5 days. Express shipments usually clear faster.
What documents are needed to import into Peru?
To import into Peru, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Peru?
Peru prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.