CUSTOMS REGULATIONS 
Household goods and personal effects may be imported into Peru by Foreign Citizens but are 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
- Duties of 14% of the declared value of the household goods and personal effects will be levied following the inspection
- 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).
- The shipment must arrive in Peru no earlier than 1 month before the owner of the goods’ first entry into Peru and no later than 4 months after the owner of the goods’ last entry into Peru.
- It is necessary that the consignee is in Lima at least 3 days before his shipment arrives in order to sign the necessary documentation.
- A phytosanitary inspection will be done at the port / airport of entry in Peru
- If packing is not marked per NIMF Nº 15, entry will be denied.
- If packing is properly labelled, but evidence of live plagues is found, Customs may deny entry, require quarantine, order treatment, return them to the origin country, or destroy them.
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).
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.
- A vehicle cannot be imported if it has driven more than 32,000 km.
- Contact the destination agent in Peru for specific details regarding the import of diesel vehicles.
- 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
- 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)