Peru Import Duties and Taxes Explained

Shipping from China to Peru means navigating a tax and duty system that’s strict, layered, and unforgiving to mistakes. Peru’s customs bill hinges on three essentials: HS code (which sets your duty rate), customs value (always CIF-based), and IGV (the 18% VAT equivalent). If you misdeclare, miss a certificate, or overlook a packaging rule, your shipment can be held, reassessed, or even rejected. This guide gives you a clear way to estimate your import charges, avoid the common pitfalls, and plan for landed cost—step by step. For mode choice, timelines, and broader strategy, see the full Peru shipping guide.

HS code: your duty rate and risk lever (Peru’s customs approach)

The HS code isn’t just a formality in Peru—it’s the gatekeeper for your duty rate, triggers special controls, and can flag your shipment for inspection or hold. SUNAT (Peru’s customs authority) uses your HS code to decide the ad valorem customs duty (0-11%) and to check for any special requirements or permits. If you misdeclare, customs will reclassify, and you could face a higher rate or delays.

How HS codes work in Peru

Every product entering Peru must be classified under the Harmonized System (HS) code. SUNAT’s tariff schedule assigns a duty rate based on this code. The HS code also determines whether your goods need extra certifications, sanitary/phytosanitary checks, or are eligible for Pacific Alliance preferential rates. Inaccurate or vague codes (like “accessories” or “miscellaneous”) can trigger an audit, hold, or reclassification—usually at a higher rate.

Product Type	Typical HS Code Example	Duty Rate Range	Certificate Required
Electronics	8471.30.00	0–11%	Quality/Conformity (INACAL)
Foodstuffs	1905.90.10	0–11%	Sanitary/Phytosanitary (SENASA)
Apparel	6203.42.00	7–11%	None or Quality

Finding the right HS code (Peru method)

Start with a technical description—function, material, and intended use. “Bluetooth speaker” is too broad; “audio device, plastic housing, lithium battery” is better. Use the invoice, packing list, and customs declaration to tell the same story. Consistency is critical: if the HS code says “plastic articles” but your invoice says “metal,” you risk a hold. For regulated goods, check if the code triggers a certificate from SENASA or INACAL.

Where to check Peru’s official duty rates

SUNAT publishes the official tariff schedule online. You can search by HS code to see the ad valorem duty rate, IGV applicability, and any special requirements. For goods covered by Pacific Alliance or other FTAs, check the origin rules—if your product qualifies, you could get 0% customs duty. For practical lookup, use SUNAT’s online tariff tool or consult your broker before booking.

Customs value: CIF-based calculation (what goes into Peru’s taxable base)

Peru’s customs value is always based on the CIF (Cost, Insurance, Freight) formula. This is the base for both customs duty and IGV. If your documentation doesn’t clearly support the CIF calculation, SUNAT may reassess—sometimes at a higher value, especially if they suspect under-invoicing.

What ‘customs value’ means in Peru

Customs value is the declared CIF value: product price (FOB) plus insurance plus freight cost to the Peruvian port or airport. This is the number SUNAT uses to calculate both the ad valorem duty and IGV. If insurance isn’t specified, customs may apply a standard rate. All supporting documents—invoice, bill of lading, insurance policy—must align.

CIF-based valuation (Peru formula)

The CIF value is not negotiable. Even if you ship under EXW or FCA, customs will recalculate to CIF. For air and sea shipments, freight costs must be documented. For DDP shipments, make sure your quote breaks out these elements—see our DDP shipping guide for Peru for details.

How Peru calculates customs duty and IGV (the core formulas)

Peru’s import taxes are simple in structure but strict in application: ad valorem customs duty (0–11%) plus IGV (18%). If your goods qualify under the Pacific Alliance or a free trade agreement, you may get 0% duty—but IGV always applies unless your goods are specifically exempt.

Ad valorem customs duty (0–11%)

SUNAT’s tariff schedule sets the duty rate for each HS code. Most goods fall between 0% and 11%. Electronics and machinery often qualify for lower rates, while apparel, plastics, and consumer goods can hit the upper end. For FTA or Pacific Alliance goods, check the rules of origin—if your product qualifies, you’ll get 0% customs duty, but you must supply proof.

HS Code Example	Standard Duty Rate	Pacific Alliance Rate
8471.30.00	0–11%	0%
6203.42.00	7–11%	0%

IGV (VAT equivalent) on imports — 18%

IGV is Peru’s version of VAT, and it applies to nearly all imports. The standard rate is 18%. IGV is calculated on the CIF value plus customs duty. Some basic goods (food staples, medicines) are exempt, but most shipments from China pay IGV. IGV is collected at customs and must be paid before the goods are released.

Pacific Alliance & FTA preferential rates

If your goods originate from a Pacific Alliance country (with correct documentation), you may qualify for 0% customs duty. This is a major advantage for qualifying products, but you must prove origin with a certificate. IGV still applies. For more on how to leverage FTA rates, see our service level comparison for Peru.

Peru duties & tax estimator

18% IGV (Impuesto General a las Ventas)

CIF value (USD)

Duty rate (%)

Import duty$1,000.00

IGV (Impuesto General a las Ventas) base$21,000.00

IGV (Impuesto General a las Ventas) (18%)$3,780.00

Total duty + tax$4,780.00

Estimate only. Actual amounts depend on HS code, origin, and Peru customs assessment.

Peru’s customs clearance: SIGAD & VUCE (electronic filing and timelines)

Customs clearance in Peru is digital, fast for compliant shipments, and harsh on documentation gaps. The SIGAD system handles cargo manifests, while VUCE is mandatory for permits and certifications. Advance filing is required for every shipment, and clearance timelines depend on mode, documentation, and inspection risk.

Advance cargo manifest filing

Before your shipment arrives, the cargo manifest must be filed electronically in SIGAD. This is usually handled by your freight forwarder or carrier, but you must supply all required documents in advance. Late or incomplete filing can delay clearance or trigger a hold. For cut-off times, see our Peru sea freight FCL vs LCL guide.

Using VUCE for permits and certifications

VUCE (Ventanilla Única de Comercio Exterior) is Peru’s single window for trade permits and certifications. For regulated goods (food, medical, electronics), you must apply for the relevant certificate via VUCE before arrival. Missing or incorrect certificates will result in a hold or rejection. For more on permit requirements, see our customs clearance SIA guide.

Customs clearance timelines (sea & air)

Clearance typically takes 1–5 days for sea freight, 1–2 days for air freight, assuming all documents are correct and no inspection is triggered. If your paperwork is incomplete, expect delays or storage charges. For insurance and risk mitigation, see our cargo insurance guide for Peru.

Mode	Typical Clearance Time	Risk Factors
Sea	1–5 days	Documentation, inspection
Air	1–2 days	Certification, holidays

Import certifications and wood packaging (Peru’s compliance checkpoints)

Peru enforces strict rules for certifications and packaging. If you ship regulated goods without the right certificate, or use wood packaging without the ISPM 15 mark, your shipment will be held or rejected. These checkpoints are non-negotiable and must be factored into your landed cost and timeline.

Sanitary/phytosanitary certificates (SENASA)

For food, plant products, and agricultural imports, a phytosanitary certificate from SENASA is mandatory. The certificate must be obtained pre-shipment and filed via VUCE. Without it, customs will not clear your goods.

Quality/conformity certificates (INACAL)

Electronics, machinery, and regulated consumer goods require a Certificate of Conformity from INACAL. This is usually issued within 3–7 days, but delays are common if documentation is incomplete. For regulated products, check requirements early and apply before shipping.

ISPM 15 wood packaging requirements

All wood packaging entering Peru must bear the ISPM 15 mark—heat treatment or fumigation is required. Missing or non-compliant marks are a high-risk trigger for shipment rejection. For pallet standards and risk mitigation, see our FCL vs LCL cost breakdown for Peru.

Requirement	Agency	Timeline	Cost Estimate
Phytosanitary Certificate	SENASA	1–3 days	USD 30–100
Conformity Certificate	INACAL	3–7 days	USD 50–200
ISPM 15 Mark	-	Pre-shipment	Varies (included in pallet cost)

Peru-specific mistakes that increase taxes or cause shipment holds (what importers get wrong)

We see the same mistakes over and over—each one can add days, costs, or outright stop your shipment. Peru’s customs is strict, and the penalties for non-compliance are real.

Incorrect HS code declaration

Misdeclaring your HS code is the fastest way to a higher duty rate or a customs hold. SUNAT will reclassify, often at the worst-case rate, and may audit your documents. Always double-check codes with your supplier and broker.

Missing ISPM 15 wood packaging

Wood pallets or crates without the ISPM 15 mark are flagged and either rejected or forced through costly fumigation on arrival. This is a common trap for first-time importers. For more on pallet and packaging standards, see our guide to Peru’s FCL vs LCL logistics.

Failure to register as importer (RUC)

Every importer must have a Registro Único de Contribuyentes (RUC) with SUNAT. Without it, customs clearance is impossible. Registration takes 1–3 days; don’t leave it until the shipment is en route.

Incomplete documentation for certifications

Missing or incorrect certificates (SENASA, INACAL) mean your goods will be held. VUCE filing must be complete, with all supporting documents uploaded before arrival.

Under-invoicing or vague product descriptions

Customs will reassess value if your invoice is suspiciously low or the product description is generic. This can mean higher duties, IGV, and even penalties.

Practical playbook: how to quote & plan landed cost for Peru (step-by-step)

A successful Peru import starts with a realistic landed cost quote. That means factoring in duty, IGV, certifications, clearance fees, and possible holiday delays. Here’s a step-by-step playbook to get it right.

Estimating duties and IGV

Start by confirming your HS code and checking the SUNAT tariff. Calculate customs duty (0–11% of CIF), then IGV (18% on CIF plus duty). If your goods qualify for Pacific Alliance rates, duty may be zero—but IGV still applies. Use our duties and tax estimator for Peru for quick calculations.

Factoring in certifications and clearance costs

Add the cost and timeline for any required certificates (SENASA, INACAL). Include VUCE filing fees and any agent/broker charges. For DDP quotes, make sure all these are broken out—see our DDP shipping checklist for Peru.

Accounting for holiday delays and port timelines

Peru’s major holidays (Fiestas Patrias, Semana Santa, Christmas/New Year) can add days to clearance. Ports and customs may be closed or running skeleton crews. Build in extra time during these periods—see our Peru shipping calendar for date-specific risk.

Step	Typical Cost/Delay	Notes
Customs duty (0–11%)	Varies	Check HS code, FTA eligibility
IGV (18%)	Always applies	Basic goods may be exempt
Certification (SENASA/INACAL)	USD 30–200	Filing via VUCE
Clearance fees	USD 50–150	Broker/agent charges
Holiday delay	2–5 days	Plan for backlog

Bottom line

Peru’s import duty and tax system is strict but predictable if you follow the sequence: HS code sets your duty, CIF value is your base, IGV (18%) applies to nearly all imports, and certifications/packaging are non-negotiable. Advance electronic filing and RUC registration are essential for smooth clearance. Avoid mistakes—each one adds cost or delay. For tailored landed cost quotes and step-by-step support, request a Peru import quote, and see the full Peru shipping guide for mode, timeline, and compliance strategies.