Customs regulations for your trip to Peru

Customs regulations

The customs duties and other import taxes for consumption that should be applied are those in force on the date of birth of the customs tax obligation, which occurs in accordance with the provisions of article 140 of the General Customs Law.

Despite having signed the WTO customs valuation procedure, SUNAT uses a referential price verification system (Sistema de Verificación de Precios, SIVEP).  In this system, SUNAT has a database for price consultation of goods from each country, and from different suppliers.  This allows for comparison of declared values in commercial invoices and adjusting identical or similar merchandise prices that are less expensive than the average.  SUNAT accepts discounts, as long as any discount appears on the bill and is unincorporated from the normal sales value, but the reason for the discount should be indicated for approval.  Often, SUNAT requests that the importer provide a Manufacturer’s Price List.  This document must be certified by the Peruvian consulate in the country of purchase.  This price list should not be addressed specifically to the importer, but rather include general information.  This is very important in order to be accepted by SUNAT.

This system has resulted in several complaints from local importers claiming that SUNAT is over assessing values.  For SUNAT to accept the invoice value, it must be accompanied by a price list, and the discount must be described and detailed in the invoice.  Payment terms must also be detailed.  The customs chapter of the PTPA addresses the referential pricing issue and is consistent with Peru’s WTO obligations.

In 2018, representatives from SUNAT and the U.S. Customs and Border Patrol signed an Authorized Economic Operator (AEO) trusted trader program.  This streamlines the customs clearing processes for qualified entities between the two countries and is a very important step towards facilitating trade.

Used Household Goods and Personal Effects

Documents Required

• Passport
• Packing list
• Bill of lading (OBL) / air waybill (AWB)
• Diplomatic import permit / diplomatic franchise from Peruvian Ministry of Foreign Ministry Affairs (foreign diplomats, returning diplomats)

Specific Information

• The passport must contain all entry and departure stamps to Peru in last 13 months, with a maximum stay of 30 calendar days within this length of time (returning citizens).
• Consignee and family members must be in the country to initiate the customs process.
• The packing list must contain brand name and serial numbers for electrical items.
• The items must be used household goods and personal effects.
• Household goods shipment must not contain items marked “packed by owner” (PBO).
• Household goods previously exported from Peru may be imported duty free (returning citizens).
• Returning citizens may import household goods and a vehicle duty free if becomes elegible by SUNAT under the “Ley de Incersion Economica” for those returning, leaving abroad for over 4 years consecutively.
  • A personal qualification by SUNAT is required, which takes 45 calendar days approximately in order to issue a certification under the name of the returning citizen.
  • Need to check on formalities and restirctions under the law, on this qualification by SUNAT.
• The shipment must arrive in Peru no earlier than 1 month before the ownerof the goods’ first entry into Peru and no later than 4 months after the owner of the goods’ last entry into Peru.
• Diplomatic shipments are exempt from a physical inspection by Customs.
  • Peruvian diplomat does not have this exemption.
• A phytosanitary inspection will be done at the port / airport of entry in Peru.
  • If packing is not marked per NIMF Nº 15, entry will be denied.
  • If packing is properly labelled, but evidence of live plagues is found, Customs may deny entry, require quarantine, order treatment, return them to the origin country, or destroy them.

Import regulations:

Free import (exemption allowed once in each calendar year) for passengers over 18 years of age:

• Medicines for personal use only;
• 400 cigarettes or 50 cigars or 250 gr. of tobacco;
• 3 liters of alcohol beverages (if the name “Pisco” is on the label, import is not allowed);
• 5 kg. of pasteurized dairy products;
• 2 kg. of canned food;
• 1 kg. of honey;
• 10 kg. of cheese;
• 10 kg. of sausages;
• 10 kg. of cooked or matured boneless hams;
• other goods for personal consumption or gifts with a total value not exceeding USD 500.

Restricted/Dutiable Items

• Firearms and ammunitions (proof of ownership and special permission from the Ministry of Interior is required prior to shipment arrival)
• Food items (must not exceed 10% of total net weight in air shipments)
• Telecommunication equipment such as radios, fax machines, telephones, etc. (an original invoice of each item is required and only one of each item type is permitted; additional items require authorization)
• Refrigeration devices (refrigerators / freezers / air conditioners):
  • An original manufacturer’s certificate must be issued and signed on the manufacturer’s letterhead stating that coolant is required for use.
  • The technical specification manual for each item is required; if unavailable, photographs of the 4 sides of the appliance must be submitted, specifically, the label that displays the specifications and type of gas utilized.
  • Import permission must be requested from the  OTO-Peru office.
    • The cost for this request is 75.00 USD.
  • Approved permission must be provided prior to shipment arrival.
  • Items are subject to confiscation if requirements are not met.

Prohibited Items

• Drugs and narcotics
• Pornographic materials
• Automatic firearms
• Explosives
• Sausages, salami, ham and cheese is allowed if holding original sanitary certificate issued by the manufacturer.
  • Raw ham from Italy and Portugal

Miscellaneous (Pets, Motors, and others.)

Arms and Ammunition regulations:

Discamec authorization required. This can be obtained upon arrival after clearing Immigration but before clearing Customs, by reporting to the Office of Valoracion. Arms and ammunition will be held until approval is issued.

Additional Information on regulations:

Import of sausages, salami, ham and cheese is allowed if holding original sanitary certificate issued by the manufacturer. Import of raw products of animal and vegetable origin is prohibited.

Export regulations:

Export of cultural or artistic articles is not allowed.

Pets

Cats and dogs must be accompanied by:

• vaccination certificate according to the pet’s age; and
• a veterinarian health certificate, specifying products used against parasites; and
• an official health certificate for export of pets, issued by the official entity of country of origin.

One live animal as pet is allowed. Pets in carry-on baggage must be presented to the SENASA office for evaluation (National Service of Agricultural Sanitation).

Warning: Pets arriving without proper documents will be quarantined or re-embarked to point of origin.

Baggage Clearance regulations

Baggage is cleared at the first airport of entry in Peru. Luggage of crew will have a special queue and will be opened.

Motor Vehicles

Documents Required

• Passport
• OBL / AWB (2 copies each document, if applicable)
• Original purchase invoice
• Certificate of title
• Inspection certificates (gas and technical verification by an authorized engineer)
• DUA signed by the owner of the goods
• Tax ID number (RUC)
• Diplomatic import permit / diplomatic franchise from Peruvian Ministry of Foreign Ministry Affairs (foreign diplomats, returning diplomats)

Specific Information

• A vehicle cannot be imported if it has driven more than 80,000 km.
• Only used vehicles and motorcycles less than 5 years old can be imported.
  • For Peruvian diplomatic this restriction does not apply.
• Vehicles (all with not exemption) will be subject to physical inspection by Customs Authorities.
• The OBL should show the model, year, engine number, and vehicle identification number (VIN) of the automobile.
• Taxes, duties, and fees for vehicles apply as follows: (if applicable)
  • New vehicle:               9% ad valoren + 19%  Sales Peruvian Taxes + 10% of CIF value
  • Used vehicle:              9% ad valorem + 30% “Selectivo” + 18% Sales Taxes + 10% of CIF value
• Perception tax:                      10% for new and used vehicles
• Contact the destination agent in Peru for specific details regarding the import of diesel vehicles.
• The destination agent must  provide the make, model, year, chassis number, motor number, engine capacity, mileage, and general description of the vehicle prior to import.
• One car is allowed duty-free import if the value does not exceed the amount authorized by the Peruvian Ministry of Foreign Affairs and its engine does not exceed 2,000 cc.
• A diplomatic franchise may be granted to the following persons:
  • Foreign representatives of international organizations.
  • Members of foreign armed forces working on official missions.
  • Diplomats, Embassy officers, and returning diplomats who have completed a diplomatic organization abroad.

Pets

Documents Required

• Vaccination record
• Veterinary health certificate
• Sanitary certificate

Specific Information

• It is recommended to bring pets into Peru as accompanied baggage; otherwise, import duties will be assessed.
• There is no quarantine for cats or dogs entering Peru.

Currency

Currency Import regulations:

Local currency (Peruvian Nuevo Sol-PEN), foreign currency or Bearer Negotiable Instruments (BNI), exceeding the equivalent of USD 10,000.- must be declared.
PROHIBITED: to carry local currency, foreign currency or Bearer Negotiable Instruments (BNI) equivalent to USD 30,000.- or higher. Import of such amounts must be arranged via authorized organizations.

Currency Export regulations:

Local currency (Peruvian Nuevo Sol-PEN), foreign currency or Bearer Negotiable Instruments (BNI), exceeding the equivalent of USD 10,000.- must be declared.
PROHIBITED: to carry local currency, foreign currency or Bearer Negotiable Instruments (BNI) equivalent to USD 30,000.- or higher. Export of such amounts must be arranged via authorized organizations.