Perú flag Perú: Compra i venda

Convenció internacional i procediments duaners a Perú

International Conventions
Party to the Kyoto Protocol
Party to the Washington Convention on International Trade in Endangered Species of Wild Fauna and Flora
Party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal
Party to the Montreal Protocol on Substances That Deplete the Ozone Layer
International Economic Cooperation
Andean Community of Nations
The free trade treaty with the United States came into force in February 2009.
Peru signed a Free Trade Agreement with China.
Peru signed a Free Trade Agreement with the European Free Trade Association (EFTA).
Peru is part of the Pacific Alliance.
Non Tariff Barriers
In Peru, the free exchange and free trade principles exist: there are no quantitative restrictions or exchange controls. The import of certain goods is prohibited for health or safety reasons. Veterinary products, cosmetics and perfumes are required to be registered with the Ministry of Health (in Spanish). The import of raw materials, for transforming into exportable products, is not taxed (Regime of Temporary Admittance).
There are 4 free trade zones: the zone of export treatment (in Chimbote, Ilo, Matarini, Paita and Trujillo), the tourist zones, the special trade zones (with 10% Customs duty and tax exemption) and the development zones.
Peru has signed bilateral trade agreements with Bolivia, Ecuador and the United States and multilateral agreements with organisations such as the ALADI (in Spanish).
Customs Duties and Taxes on Imports
Peru applies a four level tariff regime: 4%, 7%,  12% and  20%. The country levies Customs duties of 4% on about 37% of the goods on its tariff list (2,603 codes, essentially covering intermediate products and their components), 7% on a certain number of capital goods and building materials, 12% on almost 43% of goods (3,029 codes), and 23% on about 11% of products that can be imported (762 codes mainly covering textiles, shoes and some agricultural products). The non weighted average Customs duty is 10.2%, whereas it was more than 60% in the mid 1990s. In addition, Peru imposes no quantitative restrictions on imports.
Customs Classification
As a full member of the Andean Community, Peru follows the Nandina code, a fully harmonized tariff system that all CAN members use and which conforms to the Harmonized System (HS) of the World Customs Organization. Peru is also a contracting State of the World Trade Organization (WTO). In addition, it has signed various bilateral agreements guaranteeing most favored nation treatment.
Import Procedures
For imports, Customs (SUNAT) requires:

  • a Customs Merchandise Declaration (DAM – in Spanish)
  • a commercial invoice
  • an airway bill or bill of lading
  • a packing list
  • an insurance letter

If the product is imported from other Andean Community members (Colombia, Ecuador and Bolivia), a certificate of origin is required to qualify for tariff preferences. Several imports are subject to antidumping and countervailing duties.

Goods can be brought into the country and kept in a bonded warehouse without paying import duties for up to twelve months. During that period, the importer can pay the duties on the goods kept in the warehouse and clear customs, or re-export the goods. This can be done for the entire shipment, or it can be broken down according to the importer’s needs.

For food and beverages, the importer must submit a sworn application to DIGESA accompanied by a Certificate of Free Trade and Use issued by the health authority of the country of origin, the future label, and the registration receipt. If the certificate is not available, the importer should present a document issued by the Peruvian Consulate in the country of origin. The sworn application includes the contact information of the importer’s company and the manufacturer, taxpayer’s identification (RUC), the list of products requested and for each product its content, the results of physical-chemical and microbiological analysis, lot code system, expiration date, packaging material and storage conditions.
A food sanitary registry is required for processed food products (issued by DIGESA’s Food and Environmental Health Bureau) or a sanitary certificate for animals, plants, or their by-products issued by SENASA).

For more information, please visit the website of Peru Customs Regulations Guide.


To go further, check out our service Import Controls and Export Controls.

For Further Information
Superintendencia nacional de administracion tributaria

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Actualitzacions: May 2024

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