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.

Who is the customs authority in Peru?

SUNAT — Customs Administration — https://www.sunat.gob.pe/.

What categories of goods are restricted from importing into Peru?

Restricted categories include: Firearms (SUCAMEC permit); Pharmaceuticals (DIGEMID permit); Cultural property; Coca-leaf products (regulated).

What is prohibited from importing into Peru?

Prohibited categories include: Narcotics; Counterfeit goods; CITES-listed species.

IMPORT DESTINATION

Importing Into 🇵🇪 Peru

Q: What is Peru's de minimis import threshold?

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

CUSTOMS AUTHORITYSUNAT — Customs Administration

STANDARD VAT18%

DE MINIMIS (USD)US$200

De Minimis Threshold

THRESHOLD (USD)

US$200

LOCAL CURRENCY

200 USD

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

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

As of: 2024-01-01

VAT / GST on Imports

18%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Declaración Jurada de Equipaje
02	DIGEMID permit for medications
03	SUCAMEC permit for firearms

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Firearms (SUCAMEC permit)
⚠Pharmaceuticals (DIGEMID permit)
⚠Cultural property
⚠Coca-leaf products (regulated)

Prohibited Import Categories

✗Narcotics
✗Counterfeit goods
✗CITES-listed species

Special Notes

01DIRESA / DIGESA biosecurity inspection at LIM.
02Peru is a Pacific Alliance member with preferential trade with Chile, Colombia, Mexico.
03Cultural-property scrutiny is strict — Pre-Columbian items confiscated routinely.