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Importing and exporting in Peru: customs clearance, border taxes, export refunds and trade agreements

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

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

Peru is one of the most open economies in the region. About 70 percent of its roughly 8,000 tariff lines are duty free, and the rest pay 6 or 11 percent on the customs value. SUNAT runs customs under the Ley General de Aduanas (Decreto Legislativo Nº 1053). Commercial imports above US$2,000 FOB go through a licensed customs agent and must be declared before the ship or plane arrives. On import the business pays the duty, 18 percent IGV plus IPM on the customs value plus duty, and an IGV perception of 3.5, 5 or 10 percent that it can later credit; since 2 March 2026 the 10 percent rate also applies to first time importers. Exports are free of tax: exporters recover input IGV as a refundable balance and can claim a 3 percent drawback of FOB value. Trade with Argentina runs under the Peru and Mercosur agreement ACE 58.

USD figures are converted at S/ 3.446 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 26 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. Amounts set by law in US dollars are quoted as written. Conversions are for orientation only.

Key facts

Applied ad valorem import duty levels	0, 6 and 11 %DS 404-2021-EF, as of 2026-10-28 · in force
Share of tariff subheadings at 0 percent in the Arancel de Aduanas 2022 as approved (about 5,660 of 8,016)	70.6 %DS 404-2021-EF Annex, as of 2026-10-28 · in force
IGV plus IPM on imports, 2026 (15.5 plus 2.5)	18 %LIGV art. 13 e) and 17; Ley 32387, as of 2026-10-28 · in force
IGV perception on imports, general rate	3.5 %Ley 29173 art. 19.1, as of 2026-10-28 · in force
IGV perception on imports, first import and high risk importers	10 %Ley 29173 art. 19.2 as amended by DL 1714, as of 2026-10-28 · in force
FOB value above which a licensed customs agent is mandatory for imports	2000 USDDS 010-2009-EF art. 62A; SUNAT simplified clearance guidance, as of 2026-10-28 · in force
Calendar days after unloading to declare goods before legal abandonment	15 daysLGA art. 130, as of 2026-10-28 · in force
Tax on definitive exports	None; IGV on inputs refundable as saldo a favor del exportador textLGA art. 60; LIGV art. 33 to 35, as of 2026-10-28 · in force
Simplified drawback refund, share of FOB export value (capped at 50 percent of production cost)	3 %DS 104-95-EF art. 3, as of 2026-10-28 · in force
Limitation period for SUNAT to assess customs taxes	4 yearsLGA art. 155 a), as of 2026-10-28 · in force
Trade framework with Argentina	ACE 58 Peru and Mercosur, in force with Argentina since 2 January 2006 textDS 035-2005-MINCETUR, as of 2026-10-28 · in force
SBS banking system selling rate, soles per US dollar, 26 October 2026	3.446 PENBCRP series PD04640PD, as of 2026-10-28 · in force

The rule

1. Every good entering or leaving Peru must be declared under a customs regime by a customs dispatcher: the owner or consignee itself, an official dispatcher, or a licensed customs agent. Declarations can be filed from before the means of transport arrives until 15 calendar days after unloading ends. Goods not declared within those 15 days fall into legal abandonment. Advance clearance (filing before arrival) has been mandatory for imports for consumption since 31 December 2019. The exceptions include goods of US$2,000 FOB or less, urgent clearance, restricted goods, tariff quota claims and goods coming from free zones. SUNAT's own guidance states that a customs agent is mandatory for imports above US$2,000 FOB; at or below that amount the importer may clear the goods itself under the simplified procedure.
Cost to do it: SUNAT charges no fee to file the declaration. Customs agent fees are agreed privately and are not set by law. Clearing goods up to US$2,000 FOB (about S/ 6,892) yourself avoids the agent's fee.
Example: A Lima distributor importing goods worth S/ 344,600 FOB by sea files the declaration through its customs agent while the ship is still at sea. If it misses the 15 calendar day window after unloading, the cargo goes into legal abandonment. / A US$1,500 FOB sample shipment can be cleared by the company itself; a US$100,000 container needs a licensed customs agent and an advance declaration.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008), art. 130 and 131 as amended by Decreto Legislativo Nº 1433 (16 September 2018); Reglamento, Decreto Supremo Nº 010-2009-EF, art. 62A added by Decreto Supremo Nº 367-2019-EF (published 9 December 2019, in force 31 December 2019), LGA art. 19, art. 130 and art. 131; Reglamento art. 62A, 2019-12-09 official text · verified 2026-10-28

2. The customs tax obligation for an import for consumption arises on the date the declaration is numbered, and the duties and taxes in force on that date apply. Without a guarantee, the debt is payable from the calendar day after unloading ends (advance clearance) or after numbering (deferred clearance). Importers that post a customs guarantee pay later: in advance clearance, from the 21st calendar day of the month after unloading ends, or from the last day of that month for an Authorized Economic Operator. The foreign goods count as nationalized once release (levante) is granted.
Cost to do it: Posting a customs guarantee under art. 160 has a bank or insurer cost agreed privately. In exchange, the duty and IGV on each shipment are paid weeks later instead of before release.
Example: With a guarantee, the S/ 101,511.58 of border taxes and perception in the worked example for a container unloaded on 10 November is payable from 21 December, not 11 November. / About US$29,458 of border cash stays in the business for roughly six weeks per shipment.Decreto Legislativo Nº 1053, Ley General de Aduanas; art. 150 as amended by Decreto Legislativo Nº 1433 (16 September 2018), Art. 49, art. 140 a), art. 143 and art. 150 a), 2018-09-16 official text · verified 2026-10-28

3. Import duties are charged on the customs value (determined under the WTO valuation system) at the ad valorem rate set for each 10 digit national subheading in the Arancel de Aduanas 2022. That tariff is based on the Andean NANDINA nomenclature and the seventh amendment of the Harmonized System, and it took effect on 1 January 2022. As approved, it has three levels: 0 percent on about 5,660 of roughly 8,000 subheadings, 6 percent on about 1,680 and 11 percent on about 680. Preferences under trade agreements and the price band system for certain farm goods are applied under their own rules.
Cost to do it: 0, 6 or 11 percent of customs value, depending on the subheading. Check the line in SUNAT's tariff search before quoting landed cost.
Example: On a customs value of S/ 344,600 the duty is S/ 0, S/ 20,676 or S/ 37,906 at 0, 6 or 11 percent. / On US$100,000 of customs value the duty is US$0, US$6,000 or US$11,000.Decreto Supremo Nº 404-2021-EF, Arancel de Aduanas 2022 (published 31 December 2021, in force 1 January 2022); Decreto Legislativo Nº 1053 art. 142, DS 404-2021-EF art. 1 and 2 and Annex (Consideraciones sobre el Arancel de Aduanas del Perú); LGA art. 142, 2021-12-31 official text · verified 2026-10-28

4. Imports of goods are subject to the Impuesto General a las Ventas. The taxable base is the customs value plus the duties and taxes on the import, excluding the IGV itself. The IGV rate is falling in four steps from 16 to 14 percent while the Impuesto de Promoción Municipal (IPM), charged on the same base, rises from 2 to 4 percent. In 2026 the rates are 15.5 percent IGV and 2.5 percent IPM, so the combined burden stays at 18 percent. Import IGV and IPM paid can be used as credit against the importer's sales tax.
Cost to do it: 18 percent of customs value plus duty, recoverable as tax credit for a registered business.
Example: On S/ 344,600 of customs value plus S/ 20,676 of duty, IGV is S/ 56,617.78 and IPM S/ 9,131.90, a total of S/ 65,749.68. / On US$100,000 plus US$6,000 of duty, IGV is US$16,430 and IPM US$2,650, a total of US$19,080.Texto Único Ordenado de la Ley del IGV e ISC (Decreto Supremo Nº 055-99-EF), art. 13 e) as replaced by Ley Nº 30264 (16 November 2014) and art. 17 as amended by Ley Nº 32387 (published 16 June 2025), Art. 1 b), art. 13 e) and art. 17; Ley 32387 art. 2, 2025-06-16 official text · verified 2026-10-28 · changed: Ley Nº 32387, published 16 June 2025, moves 0.5 points a year from IGV to IPM from 1 January 2026 to 2029 (IGV 15.5, 15, 14.5 and 14 percent; IPM 2.5, 3, 3.5 and 4 percent). The combined 18 percent on imports does not change.

5. On imports of goods subject to IGV, SUNAT also collects an IGV perception: an advance on the IGV the importer will owe on its later domestic sales. The base is the customs value plus all import taxes and any antidumping or countervailing duties. SUNAT's published rates are 3.5 percent in general and 5 percent for used goods. The rate is 10 percent when, on the date the declaration is numbered, the importer is listed as not located at its tax address (no habido), has a deregistered or suspended RUC, has no RUC or does not state it, is registered but not subject to IGV, or is making its first import for consumption subject to IGV. Since 2 March 2026 the 10 percent rate also applies to importers that failed to file IGV or income tax returns for two periods in the previous twelve, and to companies declared to lack operating capacity. Perception is paid before the goods are delivered, unless it is covered by a customs guarantee.
Cost to do it: 3.5, 5 or 10 percent of the total import operation, creditable against the importer's monthly IGV. It is a cash flow cost, not a final tax.
Example: On an import operation of S/ 431,025.68 (customs value, duty, IGV and IPM), perception is S/ 15,085.90 at 3.5 percent but S/ 43,102.57 at 10 percent on a company's first import. / On US$125,080 the perception is US$4,377.80 at 3.5 percent and US$12,508 at 10 percent.Ley Nº 29173, Régimen de percepciones del IGV, as amended by Decreto Legislativo Nº 1714 (published 4 February 2026, in force 2 March 2026), Art. 17, art. 18, art. 19.1, art. 19.2 a) to h), art. 19.4 and art. 21, 2026-02-04 official text · verified 2026-10-28 · changed: Decreto Legislativo Nº 1714, in force 2 March 2026, extended the 10 percent perception rate to first imports for consumption (all partial or total shipments under the same cargo manifest), to importers that missed two IGV or income tax returns in the prior twelve periods, and to companies declared to lack operating capacity. It also set the rule that changes to value or subheading made before release count toward the perception when the extra amount exceeds S/ 100. SUNAT announced the change in its customs notice of 2 March 2026.

6. Definitive export of goods is not subject to any tax. The export of goods and services is outside IGV, and the IGV paid on purchases and imports used for exports gives the exporter a refundable balance (saldo a favor del exportador). The exporter first applies it against its own IGV, then against income tax advances and payments, then against any other central government tax. Whatever cannot be used this way is refunded. A sale to a non domiciled buyer where title passes in Peru before shipment counts as an export only if the goods are shipped within 60 calendar days of the invoice, or within 240 days when the goods are held in a customs or bonded warehouse.
Cost to do it: No export duty or tax. Refunds of the exporter's IGV balance are requested from SUNAT, which charges no fee for the request.
Example: An exporter that paid S/ 120,000 of IGV on inputs and has no domestic sales offsets it against its income tax advances and then asks SUNAT for a refund of the rest. / About US$34,823 of input IGV is recovered instead of becoming a cost.Decreto Legislativo Nº 1053, Ley General de Aduanas (published 27 June 2008), art. 60; Texto Único Ordenado de la Ley del IGV e ISC (Decreto Supremo Nº 055-99-EF), art. 33, 34 and 35, LGA art. 60; LIGV art. 33, art. 34 and art. 35, 2008-06-27 official text · verified 2026-10-28

7. Producer exporters whose production cost was raised by duties paid on imported raw materials, inputs, intermediate goods or parts can claim simplified drawback. This is a refund equal to 3 percent of the FOB value of the exported good, capped at 50 percent of its production cost. It applies to the first US$20,000,000 of annual exports per tariff subheading and per unrelated exporting company. Requests must be numbered within 180 business days of the end of shipment, and SUNAT either approves them automatically or selects them for document review, with 2 business days to file the support. A 2024 decree that would have cut the rate to 1 percent and then 0.5 percent was repealed in February 2025, so the 3 percent rate remains.
Cost to do it: No filing fee. The refund itself is the benefit: 3 percent of FOB value within the caps.
Example: An agro exporter shipping S/ 689,200 FOB of a product that used imported inputs with duty paid can claim S/ 20,676, if that is no more than half its production cost. / On US$200,000 FOB the drawback is US$6,000.Decreto Supremo Nº 104-95-EF, Reglamento del procedimiento de restitución simplificado de derechos arancelarios, art. 3 as amended by Decreto Supremo Nº 282-2016-EF, art. 6 and 8 as amended by Decreto Supremo Nº 213-2013-EF; LGA art. 82; Decreto Supremo Nº 027-2025-EF (published 28 February 2025), DS 104-95-EF art. 1, 3, 6 and 8; LGA art. 82, 2025-02-28 official text · verified 2026-10-28 · changed: Decreto Supremo Nº 189-2024-EF set the rate at 1 percent from 25 October 2024 and 0.5 percent from 1 July 2025. Decreto Supremo Nº 027-2025-EF, published 28 February 2025, repealed it, so the rate stays at 3 percent, as SUNAT Informe Nº 107-2025-SUNAT/340000 of 28 August 2025 confirms.

8. Peru and the four Mercosur states (Argentina, Brazil, Paraguay and Uruguay) signed Acuerdo de Complementación Económica Nº 58 on 30 November 2005 under the 1980 Montevideo Treaty. Peru put it into effect by Decreto Supremo Nº 035-2005-MINCETUR, published 17 December 2005, and it has applied with Argentina, Brazil and Uruguay since 2 January 2006 and with Paraguay since 6 February 2006. Tariff preferences apply only when the negotiation, origin and direct shipment rules are met, with origin proved by a certificate of origin under Annex V. For the Argentine side of this trade see The Argentine Thread guide.
Cost to do it: Certificate of origin issued in the exporting country. The preference saves the 6 or 11 percent Peruvian duty on qualifying goods.
Example: Argentine goods with a valid ACE 58 certificate and a full preference pay S/ 0 duty instead of S/ 37,906 on S/ 344,600 of value in an 11 percent line. / US$11,000 saved on a US$100,000 shipment, before IGV, which is charged on the lower base.Acuerdo de Complementación Económica Nº 58 (Peru and Mercosur), executed by Decreto Supremo Nº 035-2005-MINCETUR, ACE 58 art. 12 and Annex V art. 9, 2005-12-17 official text · verified 2026-10-28

9. SUNAT has four years to assess customs taxes on imports, counted from 1 January of the year after the obligation arose (the numbering of the declaration), and four years to impose customs penalties. Importers have four years from 1 January after payment to claim back undue or excess payments. Errors can be corrected without a fine before the control channel is selected, and in advance clearance within 15 calendar days after unloading ends, save for cases listed in the regulation.
Cost to do it: Correcting a declaration in time costs nothing. Late corrections can bring fines and late interest under the customs penalty table.
Example: A container declared in March 2026 can be reassessed by SUNAT until 31 December 2030. / Keep the invoices, freight and insurance records behind every US$ figure declared for at least that long.Decreto Legislativo Nº 1053, Ley General de Aduanas; art. 136 as amended by Decreto Legislativo Nº 1235 (26 September 2015), Art. 136 and art. 155 a), c) and e), 2015-09-26 official text · verified 2026-10-28

Item	Rate and base	USD	Soles	Norm
Customs value (CIF)	WTO valuation	100,000.00	344,600.00	LGA art. 142
Import duty	6% of customs value	6,000.00	20,676.00	DS 404-2021-EF
IGV	15.5% of customs value plus duty	16,430.00	56,617.78	LIGV art. 13 e) and 17; Ley 32387
IPM	2.5% of the same base	2,650.00	9,131.90	Ley 32387
IGV perception, general	3.5% of 125,080 (value plus all import taxes)	4,377.80	15,085.90	Ley 29173 art. 19
Total cash at the border, general rate	Duty, IGV, IPM and perception	29,457.80	101,511.58
IGV perception, first import	10% of 125,080	12,508.00	43,102.57	Ley 29173 art. 19.2 e) (DL 1714)
Total cash at the border, first import	Duty, IGV, IPM and perception	37,588.00	129,528.25

Cash due at the Peruvian border on a US$100,000 customs value import in a 6 percent line, 2026 rates. Soles at S/ 3.446 per US dollar (26 October 2026). Illustration only; ISC, antidumping duties and fees for services are excluded.

Worked example

A Peruvian S.A.C. owned by a US group imports its first US$100,000 container of machinery parts classified in a 6 percent line. It owes US$6,000 of duty (S/ 20,676), US$19,080 of IGV plus IPM (S/ 65,749.68) and, because this is its first import since DL 1714 took effect, a 10 percent perception of US$12,508 (S/ 43,102.57). That is US$37,588 or S/ 129,528.25 before release. Only the duty is a final cost. The IGV, IPM and perception are credited against the IGV the company charges on its sales. From its second import onward, the perception drops to 3.5 percent (US$4,377.80) if the company files its returns on time.
The same company later exports S/ 689,200 (US$200,000) FOB of finished goods that used the imported parts. It charges no IGV and recovers the input IGV as an exporter balance. It also claims a 3 percent drawback of S/ 20,676 (US$6,000) within 180 business days of the end of shipment, provided that is no more than half the production cost.

Step by step

1. Incorporate the Peruvian company and obtain its RUC with SUNAT before the first shipment; importing without a RUC triggers the 10 percent perception (Ley 29173 art. 19.2 d) and the RUC is needed for IGV credit (see the entities page).
2. Classify each product at the 10 digit national subheading in the Arancel de Aduanas 2022 and confirm the duty rate, any ISC, antidumping duty, price band charge and whether the goods are restricted and need a sector permit.
3. Check whether a trade agreement preference applies, and ask the supplier for the certificate or proof of origin before shipment (for Mercosur origin, ACE 58 Annex V).
4. Appoint a licensed customs agent for any shipment above US$2,000 FOB, and send it the commercial invoice, transport document, insurance and origin documents in time to file an advance declaration before arrival (LGA art. 130 and 131; Reglamento art. 62A).
5. Budget cash for duty, 18 percent IGV plus IPM and the perception. Plan for 10 percent perception on the first import, or post a customs guarantee under LGA art. 160 to pay later.
6. Pay through a bank, obtain release and record the import IGV, IPM and perception as credits in the next monthly IGV return.
7. For exports, file the export declaration, keep the shipping evidence, record the exporter IGV balance in the monthly return and request the refund. Number any drawback request within 180 business days of the end of shipment.
8. Keep customs files for at least the four year assessment period, which runs from 1 January after each declaration (LGA art. 155).

Common traps

The first import of a new company now pays 10 percent perception, not 3.5 percent (DL 1714, from 2 March 2026). Every partial shipment under the same cargo manifest counts as part of that first import, so the cash need is almost three times higher on the first container.
Two late or missing IGV or income tax returns in the previous twelve months also push every import to the 10 percent perception rate, so tax filing discipline affects landed cost (Ley 29173 art. 19.2 g).
Fifteen calendar days after unloading, undeclared goods fall into legal abandonment, and the resulting customs debt cannot be covered by the art. 160 guarantee (LGA art. 130).
Advance clearance is mandatory above US$2,000 FOB. A late declaration loses the 15 day window for correcting errors without a fine that art. 136 gives advance declarations.
Several invoices from the same supplier to the same buyer on the same vehicle are added together. If the total exceeds US$2,000, the full import procedure and a customs agent are required (SUNAT simplified clearance guidance).
The 3 percent drawback is capped at 50 percent of production cost and at US$20,000,000 of annual exports per subheading and unrelated exporter. It has been cut and restored before, so check the rate in force when the request is approved, because SUNAT applies the rate in force at approval.
SUNAT's English language customs pages still show IGV at 16 percent and IPM at 2 percent. Under Ley 32387 the 2026 split is 15.5 and 2.5 percent, and it changes each 1 January until 2029, so update ERP tax codes every year.

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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