Sending goods to Peru. (Peru)

Taxes and import duties for shipping goods to Peru.

Overview

When shipping goods to Peru, the recipient is required to pay import duties, whether the goods are for personal or commercial use. The assessment method is based on the CIF (Cost, Insurance & Freight) price, meaning duties and taxes are calculated on the full value of the imported goods, including the cost of the goods, insurance, and freight. In addition to duties, shipments to Peru may also be subject to sales tax, additional fees, excise fees, municipal tax, and tariff surcharges.

Tax rates in Peru.

Shipping to Peru is subject to variable customs duties ranging from 0% to 11%, with an average rate of 5.78%. Some goods can be imported duty-free, such as books, laptop computers, and other electronic products.

Sales tax in Peru

Shipments to Peru will be subject to Value Added Tax (VAT) at a standard rate of 16%, calculated based on the CIF price, plus excise tax and any additional fees (if applicable).

Minimum taxes and duties in Peru.

Peru levies minimum duties based on the FOB price (meaning the value of the goods only). This means that shipments to Peru via air courier with a value of USD 200 or less are exempt from duties. Shipments via postal services, however, are subject to different minimum duty rates.
 

Other taxes and customs fees in Peru.

• Additional fees are charged at a rate between 0% and 5%, calculated from the total CIF price. 
  (CIF) plus tax
• Excise tax (ISC) is levied on certain goods at a rate between 0% and 50%, calculated on the total CIF price plus duties.
• Tariff surcharges are levied at different rates, calculated based on the CIF (Cost, Import, Export) price plus duties and
  Excise tax (if applicable)
• Municipal tax is levied at a rate between 0% and 2%, calculated based on the CIF price plus duties, excise tax, and tariff rates (if applicable).
   

Location and contact information for the Peruvian Customs Department.

Further information regarding import declaration procedures and restrictions on shipments to Peru can be found on the Peruvian Customs website:  http://www.sunat.gob.pe/aduanas/version_ingles/aduanetingles.htm

How to send goods to Peru.

For shipments to Peru, SME SHIPPING provides document and parcel delivery services via DHL EXPRESS, FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight.