Countries › Peru › Guide › 9. Trade and customs › Customs penalties, smuggling and advance rulings in Peru: what a wrong declaration costs and when it becomes a crime

Customs penalties, smuggling and advance rulings in Peru: what a wrong declaration costs and when it becomes a crime

Argentina. For full detail on Argentina, go to The Argentine Thread.

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

Customs infractions in Peru are punished with fines, confiscation or suspension under a penalty table approved by supreme decree. Since 22 May 2026, a declaration with a wrong value, description or origin that underpays taxes costs a fine of 50 percent of the unpaid amount, or 25 percent if corrected before SUNAT asks, half the earlier levels. Smuggling goods worth more than 4 UIT (S/ 22,000 in 2026), or underpaying more than 1 UIT through fraud, is a crime with 5 to 8 years in prison. Binding advance rulings on classification and valuation are issued within 90 calendar days.

USD figures are converted at 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. Amounts set by law in US dollars are quoted as written, and amounts set in UIT use the 2026 UIT of S/ 5,500 (Decreto Supremo Nº 301-2025-EF, as cited in SUNAT Resolución de Superintendencia Nº 000016-2026). Conversions are for orientation only.

Key facts

Fine for an inaccurate import declaration with unpaid taxes (share of unpaid taxes)	50 %DS 076-2026-EF, code N90, as of 2026-05-22 · in force
Same fine when corrected before any SUNAT request	25 %DS 076-2026-EF, code N91, as of 2026-05-22 · in force
Smuggling becomes a crime above this value of goods	4 UITLey 28008 art. 1 (DL 1542), as of 2026-10-28 · in force
Customs fraud becomes a crime above this amount of unpaid taxes or improper benefit	1 UITLey 28008 art. 4 (DL 1542), as of 2026-10-28 · in force
Prison range for smuggling and customs fraud (basic offence)	5 to 8 yearsLey 28008 art. 1 and 4, as of 2026-10-28 · in force
Deadline for SUNAT advance rulings	90 calendar daysDL 1053 art. 211, as of 2026-10-28 · in force

The rule

1. Customs penalties are applied under a Table of Sanctions approved by supreme decree that classifies infractions by severity. The penalty is the one in force when the infraction was committed or, if that date cannot be set, when customs detected it. Fines carry late payment interest from the date of the infraction (or detection) to payment, and sanctions can be graduated under rules set by SUNAT. Not sanctionable are transcription or coding errors without effect on taxes or surcharges that are evident from the source documents (save cases in the table), force majeure, SUNAT system failures, and minor infractions of operators in the category and limits set by regulation.
Cost to do it: Fines in the table are set in UIT or as a percentage of unpaid taxes, plus daily late interest from the infraction date.
Example: A 0.25 UIT fine is S/ 1,375 in 2026, before interest. / About US$398 before interest.Decreto Legislativo Nº 1053, Ley General de Aduanas; art. 191 to 196 as amended by Decreto Legislativo Nº 1433 (16 September 2018); Tabla de Sanciones, Decreto Supremo Nº 418-2019-EF (El Peruano, 31 December 2019, in force 1 January 2020), LGA art. 191, 192, 193, 195 and 196, 2018-09-16 official text · verified 2026-10-28

2. Decreto Supremo Nº 076-2026-EF renumbered and lowered the fines for inaccurate import declarations. When an import or processing declaration does not match the data supplied by the importer on value, brand, model, description, condition, quantity, quality, origin, country of purchase or shipment, or transaction terms, and taxes or surcharges are underpaid, the dispatcher's fine is now 50 percent of the unpaid or unguaranteed taxes and surcharges (code N90), or 25 percent if corrected before any SUNAT request or notice (N91). Omitting or misstating customs codes that determine the tax calculation costs 50 percent (N88) or 25 percent if corrected first (N89). Assigning a wrong national subheading that affects taxes, corrected before any request, costs 25 percent (N94). The dispatcher is the customs agent, or the importer itself when it clears its own goods.
Cost to do it: 50 percent of the unpaid taxes, or 25 percent if corrected before SUNAT acts, plus the taxes and interest themselves.
Example: Undervaluing an import so that S/ 10,000 of duty and IGV goes unpaid costs a S/ 5,000 fine, or S/ 2,500 if the importer corrects it before any SUNAT notice, plus the S/ 10,000 and interest. / On US$2,897 of unpaid taxes, the fine is about US$1,448, or US$724 if self corrected.Decreto Supremo Nº 076-2026-EF (published 1 May 2026, in force 22 May 2026), amending the Tabla de Sanciones approved by Decreto Supremo Nº 418-2019-EF, Tabla de Sanciones codes N88, N89, N90, N91 and N94 (LGA art. 197 c), e) and i)), 2026-05-01 official text · verified 2026-10-28 · changed: From 22 May 2026 (DS 076-2026-EF), the fine for an inaccurate declaration with unpaid taxes fell from 100 percent of the unpaid taxes (former N78) to 50 percent (N90), and from 50 to 25 percent when corrected voluntarily (former N66, now N91). Wrong codes fell from 100 to 50 percent (N77 to N88) and from 50 to 25 percent if corrected (N64 to N89), and a voluntarily corrected wrong subheading from 50 to 25 percent (N69 to N94).

3. Importers face their own fines, for example 0.25 UIT per declaration for not transmitting the invoice supporting the declaration in time or transmitting it illegibly, incomplete or with errors (code PA6, from 22 May 2026), and 1 UIT for not providing or transmitting truthful or authentic information or documents when no more specific code applies (code PA5).
Cost to do it: 0.25 UIT (S/ 1,375) per declaration under PA6; 1 UIT (S/ 5,500) under PA5, in 2026.
Example: Forty declarations filed with missing invoice data can mean 40 fines of S/ 1,375, or S/ 55,000. / About US$15,933 in total, avoidable with a document check before filing.Decreto Supremo Nº 076-2026-EF amending the Tabla de Sanciones (Decreto Supremo Nº 418-2019-EF), Tabla de Sanciones codes PA5 and PA6 (LGA art. 198 b)), 2026-05-01 official text · verified 2026-10-28 · changed: DS 076-2026-EF replaced former code P95 with PA6, extending it to invoices transmitted illegibly or with errors, and renumbered P93 as PA5, both from 22 May 2026.

4. Goods are confiscated, among other cases, when they are removed from a primary zone or the importer's premises without release, lack customs documentation, are contrary to sovereignty, public safety, morals or health, enter or leave by unauthorised places or routes, are found to be counterfeit or pirated, or when undeclared or mismatched cargo is found in an extraordinary control (with exceptions added by Decreto Legislativo Nº 1711 of 4 February 2026 when the goods were correctly reported in advance or declared, or the manifest fine was paid). Passengers who fail to declare goods can recover them within 30 business days by paying the taxes and a fine of 50 percent of customs value.
Cost to do it: Loss of the goods. Passengers recovering undeclared goods pay taxes plus 50 percent of customs value.
Example: A traveller who fails to declare a S/ 6,904 laptop for resale can get it back by paying the taxes and a S/ 3,452 fine within 30 business days. / A fine of US$1,000 on a US$2,000 undeclared item, plus taxes.Decreto Legislativo Nº 1053, Ley General de Aduanas; art. 200 k) as amended by Decreto Legislativo Nº 1711 (4 February 2026), LGA art. 200, 2026-02-04 official text · verified 2026-10-28 · changed: Decreto Legislativo Nº 1711 (4 February 2026) amended LGA art. 200 k) on confiscation of unmanifested or mismatched cargo, and DS 076-2026-EF replaced the related table code with CO15.

5. Smuggling is a crime punishable by 5 to 8 years in prison and 365 to 730 day fines when the goods are worth more than 4 UIT. It covers bringing goods in or taking them out while evading customs control, failing to present goods for inspection (hiding them counts), using goods in a primary zone or in transit without release, moving goods from a free zone or special zone into the rest of Peru without authorisation or differential taxes, and moving goods within Peru that were never under customs control. Splitting smuggling into smaller acts with a single purpose is still a crime when the total exceeds 4 UIT. Customs fraud (defraudación de rentas de aduana) carries the same penalty when, through deceit, false or incomplete documents on value, quantity, origin or subheading, or misuse of exempt goods, the unpaid taxes or improper benefits exceed 1 UIT. Below those thresholds the conduct is an administrative infraction punished with confiscation, fines, suspension or cancellation of licences, closure of premises or impoundment of the vehicle.
Cost to do it: 4 UIT is S/ 22,000 (about US$6,373) and 1 UIT is S/ 5,500 (about US$1,593) in 2026.
Example: Underdeclaring value so that S/ 8,000 of duty and IGV is not paid is customs fraud, because it exceeds 1 UIT (S/ 5,500). / Unpaid taxes of about US$2,318 already cross the criminal line for fraud.Ley Nº 28008, Ley de los Delitos Aduaneros (published 19 June 2003); art. 1, 3, 4, 33 and 35 as amended by Decreto Legislativo Nº 1542 (published 26 March 2022, in force with the decree adapting the regulation), Ley 28008 art. 1, 3, 4, 33 and 35, 2022-03-26 official text · verified 2026-10-28

6. Aggravated smuggling or fraud is punished with 8 to 12 years in prison and 730 to 1,460 day fines, among other cases when the goods are weapons, explosives, fuels or goods harmful to health, safety or the environment; public officials or customs staff take part; violence is used; two or more people or an organisation commit it; unpaid taxes, antidumping or countervailing duties exceed 5 UIT; vehicles are modified to hide goods; non existent suppliers or consignees or false addresses are used; the goods are worth more than 20 UIT; or the goods are counterfeit or falsely labelled as to place of manufacture.
Cost to do it: 20 UIT is S/ 110,000 (about US$31,866) and 5 UIT S/ 27,500 (about US$7,966) in 2026.
Example: Smuggling S/ 120,000 of goods is aggravated because it exceeds 20 UIT, raising the range to 8 to 12 years. / Goods worth more than about US$31,866 trigger the aggravated range.Ley Nº 28008, Ley de los Delitos Aduaneros (published 19 June 2003); art. 10 a) as amended by Decreto Legislativo Nº 1111 (29 June 2012), art. 10 l) added by Ley Nº 29769 (26 July 2011), Ley 28008 art. 10, 2012-06-29 official text · verified 2026-10-28

7. On request, SUNAT issues advance rulings on tariff classification, customs valuation criteria, refunds, suspensions and exemptions of duties, re-import of repaired or altered goods and other matters, issued under the treaties Peru has signed. Rulings are issued within 90 calendar days of the application, SUNAT may ask for documents, samples or more information, and they rest on the facts the applicant provides. They follow the non contentious procedure of the Tax Code.
Cost to do it: A ruling costs time rather than tax: plan for up to 90 calendar days before the first shipment.
Example: An importer unsure whether a product is in a 0 or 11 percent line on S/ 345,200 of annual imports can lock the classification in before shipping and avoid a S/ 37,972 dispute. / Certainty on US$11,000 a year of potential duty, and protection from the subheading fines.Decreto Legislativo Nº 1053, Ley General de Aduanas; art. 211 as amended by Decreto Legislativo Nº 1433 (16 September 2018), LGA art. 210 and 211, 2018-09-16 official text · verified 2026-10-28

Infraction	Code before	Fine before	Code now	Fine now
Declaration does not match importer data, taxes underpaid	N78	100% of unpaid taxes	N90	50% of unpaid taxes
Same, corrected before any SUNAT request	N66	50%	N91	25%
Customs codes omitted or wrong, taxes underpaid	N77	100%	N88	50%
Same, corrected before any SUNAT request	N64	50%	N89	25%
Wrong subheading with tax effect, corrected before any request	N69	50%	N94	25%
Invoice not transmitted, late, illegible or with errors (importer)	P95	0.25 UIT	PA6	0.25 UIT per declaration

Fines for inaccurate declarations before and after Decreto Supremo Nº 076-2026-EF (in force 22 May 2026), from SUNAT's change control of the Tabla de Sanciones.

Conduct	Administrative infraction	Crime	Aggravated
Smuggling (value of goods)	Up to 4 UIT (S/ 22,000)	Over 4 UIT: 5 to 8 years	Over 20 UIT (S/ 110,000) or other aggravating factors: 8 to 12 years
Customs fraud (unpaid taxes or benefit)	Up to 1 UIT (S/ 5,500), under the customs law	Over 1 UIT: 5 to 8 years	Unpaid taxes over 5 UIT (S/ 27,500) or other factors: 8 to 12 years

Administrative infraction or crime under Ley 28008, 2026 values (UIT S/ 5,500).

Worked example

An importer declares US$80,000 for goods whose real price was US$100,000 in a 6 percent line. Duty, IGV and IPM underpaid total US$5,016 (S/ 17,315), more than 1 UIT, so beyond the fine this is potentially customs fraud under Ley 28008 art. 4 if done through false documents. If it was a genuine error and the importer corrects it before any SUNAT notice, it pays the US$5,016 plus interest and a 25 percent fine of US$1,254 (S/ 4,329) instead of 50 percent (US$2,508).
Before launching a new product line, a company asks SUNAT for an advance ruling on classification and gets it within 90 calendar days, so its declarations are protected from wrong subheading fines.

Step by step

1. Reconcile every declaration against the commercial invoice, transport document and purchase order before the customs agent files it.
2. Transmit the invoice in full and legibly to avoid the 0.25 UIT per declaration fine.
3. When an error is found, correct it before any SUNAT request or notice: the fine halves and, for advance clearance, corrections within 15 calendar days after unloading may carry no fine (LGA art. 136).
4. Seek advance rulings on classification or valuation for recurring products.
5. Pay any fine with interest promptly, since interest runs daily from the infraction date.
6. Treat any underpayment above 1 UIT through incorrect documents as a potential criminal matter and get counsel early.

Common traps

Fine percentages apply to the taxes and surcharges underpaid, including IGV and IPM, not just the duty, so a small duty error on an 18 percent IGV import can produce a larger fine than expected.
The penalty applied is the one in force on the date of the infraction, so errors made before 22 May 2026 are still fined at the old, higher rates (LGA art. 192).
Fines carry interest from the date of the infraction, not from the date SUNAT notifies them (LGA art. 196).
Splitting shipments to stay below 4 UIT does not avoid the crime when there is a single purpose (Ley 28008 art. 3).
Counterfeit goods are both confiscated and an aggravating factor for smuggling (LGA art. 200 g; Ley 28008 art. 10 k).

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

← Authorized Economic Operator (OEA) certification in Peru: requirements, timeline and benefitsTrade remedies in Peru: antidumping and countervailing duties at INDECOPI and how SUNAT collects them →

Get rule changes weekly

Free. One email a week from The LatAm Thread.

One more step after you press the button: we take you to Substack, where your email is already filled in. Confirm there to start. No spam, unsubscribe anytime, we never share your address. By subscribing you agree to the privacy policy.