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GOODS ACROSS BORDERS

PE / PER

PeruPerú

VERIFIED · 2026-07-01
CODEPE
ISO3PER
REGIONAMERICAS
VAT18%
CURRENCYPEN
DE MINIMISUS$200
CASH THRESHOLDUS$10000

Overview

Peru's customs administration is the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), the unified federal tax and customs authority. Operations run at Lima Jorge Chávez International Airport (LIM) — currently expanding through 2025-2028 to become one of Latin America's largest hub airports — Cusco Alejandro Velasco Astete (CUZ), Arequipa (AQP), and regional airports; the Pacific port of Callao (Lima's principal container gateway, operated by APM Terminals Callao and DP World Callao), Paita in the north, Matarani and Ilo in the south serving Bolivian and Chilean transit, and river ports on the Amazon (Iquitos, Yurimaguas); and land border crossings with 5 neighbours: Ecuador (Tumbes-Huaquillas), Colombia (Amazon region), Brazil (Iñapari-Assis), Bolivia (Desaguadero, Yunguyo, Tilali), and Chile (Tacna-Arica).

Arriving travellers complete the Tarjeta Andina de Migración and SUNAT customs declaration. The personal allowance is goods up to USD 500 per adult, plus 3 litres of alcohol and 400 cigarettes. Foreign nationals from over 100 countries enter visa-free for tourism (typically 90-183 days).

For commercial imports, SUNAT operates the SUNAT Aduanas electronic customs declaration platform integrated with Ventanilla Única de Comercio Exterior (VUCE) for OGA filings. Importers register with SUNAT and file electronic declarations.

Peru's import-duty structure applies MFN per the Peruvian tariff (typically 0-11% for the standard 4-band schedule), IGV (Impuesto General a las Ventas) at 16% + IPM (Impuesto de Promoción Municipal) at 2% = combined 18% VAT at import, and selected Selective Consumption Tax on luxuries.

Tariff policy: Peru is party to CAN (Comunidad Andina) with Bolivia, Colombia, and Ecuador, Pacific Alliance with Chile, Colombia, and Mexico, CPTPP (Peru is a founding member), RCEP (accession under consideration), US-Peru Trade Promotion Agreement, Peru-EU Multiparty Trade Agreement, Peru-China FTA, Peru-Korea FTA, Peru-Japan EPA, Peru-Australia FTA, Peru-Thailand FTA, Peru-Singapore FTA, Peru-Costa Rica FTA, Peru-Chile FTA, Peru-Mexico FTA, Peru-Canada FTA, Peru-EFTA FTA, Peru-Israel FTA, Peru-Panama FTA, and others. Peru's FTA network is among the most extensive in Latin America alongside Chile and Mexico.

Some product categories require additional clearance. DIGESA (Dirección General de Salud Ambiental) and DIGEMID (Dirección General de Medicamentos, Insumos y Drogas) regulate food and pharmaceuticals respectively. SENASA handles SPS. MTC (Ministerio de Transportes y Comunicaciones) type-approves radio equipment.

Peru's export economy is dominated by copper (Peru is the world's second-largest copper producer), gold, silver, agricultural products (asparagus, grapes, blueberries, avocados — Peru has emerged as one of the world's largest fruit exporters), fisheries (anchovy fishmeal), and increasingly manufactured goods under CPTPP and Pacific Alliance preferences.

Currency declarations are required above USD 10,000 equivalent on entry or exit.

Some categories are enforced: cultural artifacts (extensive protection of Inca, pre-Inca, and Colonial-era archaeological heritage — Peru's cultural-property protection is among the strictest in Latin America), CITES products (particularly vicuña wool, birds), coca leaf and derivatives (Peru permits some traditional coca-leaf uses domestically but cross-border carriage is prohibited under international treaty framework), drugs and narcotics (Peru is a substantial cocaine-source country attracting intensive international enforcement cooperation).

Postal-import handling is via SERPOST (Servicios Postales del Perú). Above the de minimis, IGV and duty are collected on delivery.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted; controlled drugs require DIGEMID advance authorisation.

Recent regulatory changes include the continuing Jorge Chávez Airport expansion, the modernised CPTPP preferential-rate operations, the Pacific Alliance integration deepening, and continuing RCEP accession discussions.

For authoritative current rules, travellers and importers should consult www.sunat.gob.pe and www.migraciones.gob.pe.

Customs authority

SUNAT — Customs AdministrationOfficial site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol3L
Cigarettes200
Personal goods valueUS$500
Travelers aged 18+ may bring 3 L of alcohol, 200 cigarettes / 50 cigars / 250 g loose duty-free. Personal goods up to USD 500.

De minimis import threshold

USD EQUIVALENT

US$200

LOCAL CURRENCY

200 USD

AS OF

2024-01-01

Personal-import parcels under USD 200 duty-free; above attracts customs (10-30%) + 18% IGV.

Cash declaration

THRESHOLD (USD)

US$10000

LOCAL AMOUNT

USD

Arrival formalities

CURRENCY

PEN — Peruvian sol

DECLARATION FORM

Tarjeta Andina de Migración + SUNAT Declaration

PRE-ARRIVAL SYSTEMS

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • SUNAT customs declaration
  • DIGESA / DIGEMID registration (food / pharma)

Restricted categories

  • RESTRICTEDFirearms (SUCAMEC permit)
  • RESTRICTEDPharmaceuticals (DIGEMID permit)
  • RESTRICTEDCultural property
  • RESTRICTEDCoca-leaf products (regulated)

Prohibited categories

  • PROHIBITEDNarcotics
  • PROHIBITEDCounterfeit goods
  • PROHIBITEDCITES-listed species

Special notes

  • DIRESA / DIGESA biosecurity inspection at LIM.
  • Peru is a Pacific Alliance member with preferential trade with Chile, Colombia, Mexico.
  • Cultural-property scrutiny is strict — Pre-Columbian items confiscated routinely.

Import documentation

  • —Declaración Jurada de Equipaje
  • —DIGEMID permit for medications
  • —SUCAMEC permit for firearms

Posting restrictions

Serpost + SUNAT clear inbound parcels at Lima. Under USD 200 duty-free; above attracts customs + 18% IGV.

Top documented rules

10 of 20

Active Free Trade Agreements

Airports

  • LIMJorge Chávez International Airport (Lima)
  • CUZAlejandro Velasco Astete International Airport (Cusco)

Land borders

  • Chile — Tacna-Arica; Pacific Alliance preferential treatment.
  • Bolivia — Desaguadero; main Andean Community crossing.
  • Ecuador — Huaquillas-Aguas Verdes; Andean Community crossing.

Leaving Peru

Copper, gold, agricultural products. Cultural property requires Ministry of Culture permit.

PROHIBITED EXPORT

  • Pre-Columbian artifacts

RESTRICTED EXPORT

  • Cultural property

Known scams

  • LIM taxi drivers overcharging tourists; use only the airport-authorised taxi service. sunat.gob.pe

DECLARATION FORM LANGUAGES

es, qu, en

Top item rules for Peru

Source: rules indexed for Peru. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into Peru duty-free?

Travellers arriving in Peru may bring 3 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Travelers aged 18+ may bring 3 L of alcohol, 200 cigarettes / 50 cigars / 250 g loose duty-free. Personal goods up to USD 500.

How many cigarettes can I bring into Peru?

200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering Peru?

Yes. Cash and equivalent bearer instruments above USD 10000 (USD) must be declared on arrival.

What is Peru's de minimis import threshold?

200 USD (~USD 200). Personal-import parcels under USD 200 duty-free; above attracts customs (10-30%) + 18% IGV.

Is VAT or GST charged on imports into Peru?

IGV (Impuesto General a las Ventas) 16% + IPM (Impuesto de Promoción Municipal) 2% = 18% combined. Applied to imports plus customs duty per Andean Common External Tariff.

Can I bring prescription medication into Peru?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with SUNAT — Customs Administration for your specific medicine.

Can I send gifts by post to Peru?

Gifts are accepted by post but are still subject to Peru's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.

What documents do I need to import commercially into Peru?

A customs declaration filed with SUNAT — Customs Administration, a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at Peru's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in Peru?

Narcotics; Counterfeit goods; CITES-listed species. See the full prohibited list on this page.

What items are restricted into Peru?

Firearms (SUCAMEC permit); Pharmaceuticals (DIGEMID permit); Cultural property. Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in Peru?

Use the red channel at the airport. Most ports of entry into Peru accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into Peru?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with SUNAT — Customs Administration's agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into Peru?

Vape rules are changing fast worldwide; Peru may have specific restrictions, age limits, or outright bans. Verify on the current SUNAT — Customs Administration guidance before travel — bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into Peru?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Peru's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over Peru's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Peru.

How long does customs clearance take in Peru?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by Peru customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact SUNAT — Customs Administration via the contact route on their official site.

What are common customs scams to watch for in Peru?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against SUNAT — Customs Administration before acting on any answer. Customs rules change frequently.

More for Peru

Top inbound origins

Countries whose travelers most often arrive at Peru.

VERIFIED · 2026-07-01

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RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog