Peru Import Duties & Taxes Explained

Shipments valued under $200 USD enter Peru tax and duty-free. For your shipment over this threshold, expect 18% Import VAT (IGV) plus a 4% flat customs duty on courier shipments between $200-$2,000 USD. These charges are calculated on the CIF value (items plus shipping and insurance) plus the duty amount, and are collected by SUNAT when your package arrives.

Your shipment must declare the FOB value of your items, with import taxes and duties applying when the product value exceeds $200 USD. Certain items like electronics may require a Permiso de Internamiento from MTC, and vitamins or cosmetics may need special permits from DIGEMID.

Your shipment to Peru is tax and duty-free if the product value is under $200 USD, but shipments over $200 USD incur 18% Import VAT (IGV) plus a 4% customs duty on the total value including shipping. In addition to government taxes, carriers like DHL, FedEx, or UPS typically charge $15–$30 USD in clearance and handling fees for processing your package through Peruvian customs.

No, shipments with a product value (FOB) under $200 USD enter Peru tax and duty-free. This threshold applies specifically to the item cost before shipping and insurance.

Taxes are calculated on the CIF value, which includes your product cost plus shipping and insurance. Even if your items are under $200, high shipping costs could technically push the taxable base higher if other rules apply.

SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) is the authority that determines and collects these charges. Your carrier will usually collect these fees on behalf of SUNAT upon delivery.

Yes, shipments with a product value exceeding $2,000 USD may be subject to standard tariff rates ranging from 0% to 11% depending on the item. These larger shipments often require a formal customs broker.

No, Peruvian law generally treats gifts the same as commercial purchases for valuation and tax purposes. The $200 threshold and standard rates apply regardless of whether the item is a gift.

Yes, devices with Wi-Fi or radio features may require a permit from the Ministry of Transport, while vitamins and cosmetics often need approval from DIGEMID. Your shipment could be held until this documentation is provided.

You can estimate costs by adding 4% duty to your CIF value, then calculating 18% VAT on that new total. Remember to add a separate carrier handling fee of roughly $15–$30 USD to this sum.