CUSTOMS REGULATIONS 
Household goods and personal effects may be imported into Peru by returning Peruvian Citizens but maybe subject to duties and taxes. The following regulations apply:
- All shipments are inspected by customs authorities. A customer may be present for the inspection by prior appointment
- The passport must contain all entry and departure stamps to Peru in last 13 months, with a maximum stay of 30 calendar days within this length of time.
- Consignee and family members must be in the country to initiate the customs process.
- The packing list must contain brand name and serial numbers for electrical items.
- The items must be used household goods and personal effects.
- Household goods shipment must not contain items marked "packed by owner" (PBO).
- Returning citizens may import household goods and a vehicle duty free if becomes eligible by SUNAT under the “Ley de Incersion Economica” for those returning, leaving abroad for over 4 years consecutively.
- A personal qualification by SUNAT is required, which takes 45 calendar days approximately in order to issue a certification under the name of the returning citizen.
- Need to check on formalities and restirctions under the law, on this qualification by SUNAT.
- The shipment must arrive in Peru no earlier than 1 month before the ownerof the goods’ first entry into Peru and no later than 4 months after the owner of the goods’ last entry into Peru.
- Duties of 14% of the declared value of the household goods and personal effects will be levied unless the client can provide a packing list/inventory and other proof to verify the items were previously exported from Peru. In such cases the items can be imported duty free
- In order to qualify for 14% duties Peruvian Citizens must demonstrate that they have lived overseas for 13-months with no more than 30 days spent in Peru. If the customer cannot prove this absence duties of 33% will be levied
Note: In 2005 the Peruvian Government passed a law aimed at promoting the return of Peruvian Citizens to the country that has lived abroad for more than 5 years. These incentives include the opportunity to import household goods and one vehicle duty free. Customers who may qualify for these incentives should make enquiries at their local Embassy.
DOCUMENTS REQUIRED
The following documents are required for customs clearance:
- 3 original copies of the Ocean Bill of Lading or Air Waybill
- Owners Legalized photocopy of the passport (only information sheet + last stamp of entry to the country). This is both for the person moving and any family that is coming with them.
- Detailed inventory/packing list (this should not include any items packed by owner - PBO)
- Migratory movement
- Copy of marriage certificate (if applicable).
- Copy of birth certificate of children (if applicable).
- Power of Attorney to pick up the free tax resolution*
- *There is the "law of retuning Peruvian," that offers those types of citizens the benefit of brining their household goods exonerated of tax payment. The law applies for household goods (max of 30,000USD value); one vehicle for max of 30000USD CIF value and 3,000CC; Goods that are used to work in any business activity: tools, equipment, capital goods for max of 3500000USD. If client wants to apply for this, they must notify the destination immediately as processing takes around 3 weeks.
- Free Tax Resolution
- Sworn Declaration
MOTOR VEHICLES
- Import of motor vehicles into Peru is costly and complex. Import duties and excise tax of 69% will be levied on all used cars and 30% on new vehicles based upon the value. Vehicles must not be older than 2 years or have mileage in excess of 32,000 kms. Import of used cars older than 2 years of the model of the car is prohibited. (For example: Fabrication 2020, model 2021, the vehicle is considered from 2021).
- Diesel cars are prohibited.
- The emission of the carbon monoxide should not exceed 9% in volume.
- Damaged cars are not allowed.
- Taxes, duties, and fees for vehicles apply as follows: (if applicable)
- New vehicle: 9% ad valoren + 19% Sales Peruvian Taxes + 45% of CIF value
- Used vehicle: 9% ad valorem + 30% “Selectivo” + 18% Sales Taxes + 72% of CIF value
- Perception tax: 10% for new and used vehicles
- Contact the destination agent in Peru for specific details regarding the import of diesel vehicles.
- The destination agent must provide the make, model, year, chassis number, motor number, engine capacity, mileage, and general description of the vehicle prior to import.
- One car is allowed duty-free import if the value does not exceed the amount authorized by the Peruvian Ministry of Foreign Affairs and its engine does not exceed 2,000 cc.
The following documents are required:
- 3 original copies of the Ocean Bill of Lading or Air Waybill
- Ownership certificate - Title/Proof of ownership
- Sworn ownership of value (original Bill of Sale)
- Legalized photocopy of the passport.
- Gas emissions certificate (to be obtained in Per
- DUA signed by the owner of the goods
- "Ficha Tecnica" Technical Automobile Form must be issued in Peru
- A certificate of mileage from origin is mandatory. An international surveillance company such as SGS, SSL, or Bureau VERITAS may issue this document.
PETS
It is recommended to bring pets into Peru as accompanied baggage; otherwise, import duties will be assessed. Pets may be imported into Peru and should arrive as unaccompanied baggage to avoid customs taxes. Under these circumstances the following documents are required:
- Vaccination and Rabies Certificate
- Zoo sanitary certificate
DUTIABLE/RESTRICTED ITEMS
The following items are restricted from import into Peru and are either subject to customs duties or licensing requirements. Please do not import these items without obtaining the proper licenses and understanding the related costs:
- Firearms and ammunitions (proof of ownership and special permission from the Ministry of Interior is required prior to shipment arrival)
- Food items (must not exceed 10% of total net weight in air shipments)
- Telecommunication equipment such as radios, fax machines, telephones, etc. (an original invoice of each item is required and only one of each item type is permitted; additional items require authorization)
- Refrigeration devices (refrigerators / freezers / air conditioners):
- An original manufacturer’s certificate must be issued and signed on the manufacturer’s letterhead stating that coolant is required for use.
- The technical specification manual for each item is required; if unavailable, photographs of the 4 sides of the appliance must be submitted, specifically, the label that displays the specifications and type of gas utilized.
- Import permission must be requested from the OTO-Peru office.
- The cost for this request is 75.00 USD.
- Approved permission must be provided prior to shipment arrival.
- Items are subject to confiscation if requirements are not met.
PROHIBITED ITEMS
The following items are strictly prohibited from import into Peru and must not be included in any shipment:
- Drugs and narcotics
- Pornographic materials
- Automatic firearms
- Explosives
- Pisco (Peruvian Beverage)