Countries › Peru › Guide › 6. Taxes › Customs duties and import taxes in Peru: the 0, 6 and 11 percent tariff, IGV on imports, the IGV perception and the drawback refund

Customs duties and import taxes in Peru: the 0, 6 and 11 percent tariff, IGV on imports, the IGV perception and the drawback refund

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Last verified: 2026-10-28 · Status: Changing

Imports pay an ad valorem duty on the customs value at 0, 6 or 11 percent under the 2022 tariff (most lines are duty free), plus 18 percent IGV and municipal tax on the customs value plus duties. SUNAT also collects an IGV perception at import, normally 3.5 percent, 5 percent for used goods and 10 percent for first time or non compliant importers, which the importer later credits against its own IGV. Duties are fixed on the day the declaration is numbered, SUNAT has four years to assess, and exporters can recover 3 percent of FOB value through simplified drawback.

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. UIT based amounts use the 2026 UIT of S/ 5,500 set by Decreto Supremo Nº 301-2025-EF. Conversions are for orientation only.

Key facts

Ad valorem tariff levels (Arancel 2022 as published)	0, 6, 11 %DS 404-2021-EF, as of 2026-10-28 · in force
Tariff lines at 0 percent (Arancel 2022 as published)	5659 linesDS 404-2021-EF, as of 2026-10-28 · in force
IGV base on imports	Customs value plus duties and import taxes (excluding IGV) textLIGV art. 13 e), as of 2026-10-28 · in force
General IGV perception rate on imports	3.5 %Ley 29173 art. 19, as of 2026-10-28 · in force
IGV perception for first time or non compliant importers	10 %Ley 29173 art. 19.2, as of 2026-10-28 · in force
Simplified drawback rate	3 % of FOBDS 104-95-EF, as of 2026-10-28 · in force
Customs assessment limitation period	4 yearsLGA art. 155, as of 2026-10-28 · in force

The rule

1. The Arancel de Aduanas 2022, based on the Andean NANDINA nomenclature and the seventh amendment of the Harmonized System, took effect on 1 January 2022. As published it has three ad valorem levels: 5,659 lines at 0 percent, 1,676 at 6 percent and 676 at 11 percent.Decreto Supremo Nº 404-2021-EF, Arancel de Aduanas 2022, Art. 1, art. 2 and Annex, 2021-12-31 official text · verified 2026-10-28

2. The customs tax obligation on an import for consumption arises on the date the customs declaration is numbered. Duties are levied on the customs value determined under the valuation system in force, at the rate in the Arancel de Aduanas, and other import taxes follow their own laws.Decreto Legislativo Nº 1053, Ley General de Aduanas, art. 140 as amended by Ley Nº 30038, Art. 140 letter a) and art. 142, 2013-06-07 official text · verified 2026-10-28

3. IGV applies to imports of goods. The base is the customs value plus the duties and taxes on the import, excluding IGV itself. The combined IGV and IPM rate is 18 percent (15.5 plus 2.5 percent in 2026).Texto Único Ordenado de la Ley del IGV e ISC (Decreto Supremo Nº 055-99-EF), art. 13 e) as substituted by Ley Nº 30264; Ley Nº 32387, Art. 1 letter e), art. 13 letter e) and art. 17, 2025-06-16 official text · verified 2026-10-28

4. On imports subject to IGV, SUNAT collects an IGV perception from the importer as an advance on the IGV its later sales will generate. The base is the customs value plus all import taxes and any antidumping or countervailing duties. The rate is set by supreme decree within a 2 to 5 percent band, with different rates for used goods, and is 10 percent when the importer at the date of numbering is not found at its tax address, has its RUC cancelled or suspended, does not show a RUC, imports for the first time, is not subject to IGV, or has missed returns or payments for two periods in the prior twelve. SUNAT's guidance gives 3.5 percent as the general rate and 5 percent for used goods.Ley Nº 29173, Régimen de percepciones del IGV (published 23 December 2007), as amended by Decreto Legislativo Nº 1714, Art. 17, art. 19.1, art. 19.2 and art. 19.4, 2026-02-04 official text · verified 2026-10-28 · changed: Decreto Legislativo Nº 1714 (published 4 February 2026, in force from the first business day of the following month) updated the perception regime to the import for consumption declaration (DAM) and redefined first imports.

5. Perception does not apply to imports by IGV withholding agents, the public sector, accredited international organizations, goods listed in Appendix 2 of Ley 29173, imports under the Amazon law, temporary admission, samples and gifts up to US$1,000 FOB, and express shipments up to US$2,000, among other exclusions.Ley Nº 29173, as amended by Decreto Legislativo Nº 1714; SUNAT orientation on import perceptions, Art. 18, 2026-02-04 official text · verified 2026-10-28

6. SUNAT's power to assess customs taxes on imports for consumption lapses four years from 1 January of the year after the obligation arose, and its power to impose penalties four years from 1 January after the infraction.Decreto Legislativo Nº 1053, Ley General de Aduanas, Art. 155 letters a) and c), 2008-06-27 official text · verified 2026-10-28

7. Producer exporters can recover 3 percent of the FOB value of exported goods, capped at 50 percent of production cost, through simplified drawback, to refund duties paid on imported inputs. Decreto Supremo Nº 189-2024-EF, which had changed the rate, was repealed by Decreto Supremo Nº 027-2025-EF published 28 February 2025.Decreto Supremo Nº 104-95-EF (Reglamento de restitución simplificado de derechos arancelarios), as explained in SUNAT Informe Nº 107-2025-SUNAT/340000, Art. 1 and art. 3, 2025-02-28 official text · verified 2026-10-28 · changed: Decreto Supremo Nº 027-2025-EF (28 February 2025) repealed DS 189-2024-EF, keeping the 3 percent drawback rate.

Item	Base	Rate	Amount	Rule
Ad valorem duty	S/ 100,000	6%	S/ 6,000	DS 404-2021-EF; LGA art. 142
IGV plus IPM	S/ 106,000	18%	S/ 19,080	LIGV art. 13 e) and 17; Ley 32387
IGV perception (advance, creditable)	S/ 125,080	3.5%	S/ 4,377.80	Ley 29173 art. 19
Total cash at clearance			S/ 29,457.80

Tax stack on an import for consumption in 2026, worked on a customs value of S/ 100,000 at the 6 percent duty level

Worked example

A Peruvian distributor imports machinery parts with a customs value of S/ 100,000 (US$28,969) at the 6 percent duty level: duty S/ 6,000, IGV and IPM S/ 19,080 and perception S/ 4,377.80, for S/ 29,457.80 (US$8,534) at clearance.
Only the duty is a final cost. The S/ 19,080 of IGV is input credit and the S/ 4,377.80 perception is credited against the IGV it owes on its sales. On its first import, the perception would be 10 percent, S/ 12,508.

Step by step

Classify goods under the 10 digit national subheading of the Arancel 2022 and check any trade agreement preference.
Obtain the RUC and keep returns and payments current to avoid the 10 percent perception.
File the customs declaration through a customs agent; duties and taxes are fixed on the numbering date.
Credit IGV paid at import and the perception in the monthly IGV return.
Exporters using imported inputs: claim the 3 percent drawback after exporting.

Common traps

A first import for consumption always bears the 10 percent perception, a cash flow cost until it is credited.
The perception base includes IGV and any antidumping duties, so it is larger than the customs value.
Duties depend on the numbering date, not the arrival date, so rate changes in between apply.
Trade agreement preferences need the right certificate of origin at clearance; see the trade section.

Sources

Related: Peru country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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