Country profile
Peru
Pacific hub / mining export country
Peru is a strongly export-oriented mining and agricultural country on South America's Pacific coast. Sea freight dominates via the main port of Callao and the new Cosco mega-port of Chancay, which speeds up links to Asia. The customs authority is SUNAT; clearance runs electronically via the DAM declaration and the single window VUCE. For Switzerland, the EFTA free trade agreement (in force since 2011) is central. Import tax is the 18 percent IGV; customs duties are 0, 6 or 11 percent.
Overview
Peru (ISO code PE) lies on the west coast of South America, bordering Ecuador, Colombia, Brazil, Bolivia and Chile. It is a presidential republic with democratic institutions. The climate ranges from the arid coast and the cooler Andean highlands to the humid tropical Amazon. The economy is driven by mining, agriculture, fishing and a growing service sector, with copper, gold and silver as key exports. Logistically, Peru relies on the seaports of Callao, Chancay and Matarani and a limited Andean rail network. The country is strongly export-oriented but depends on imports of machinery, vehicles, fuel and consumer goods. Customs are handled by SUNAT through the electronic DAM declaration and the VUCE single window. The currency is the Sol (PEN).
Mentioned countries
Glossary terms
Customs & Import/Export
Import system
Electronic customs clearance by SUNAT; imports via Declaración Aduanera de Mercancías (DAM) through the system and the Ventanilla Única de Comercio Exterior (VUCE); customs agent mandatory for FOB above 2'000 USD.
Export system
Export as Exportación Definitiva via DAM with SUNAT/VUCE; simplified export up to 5'000 USD FOB without agent; small parcels by post via Exporta Fácil.
Import VAT
- Import IGV 18 percent (16 percent IGV plus 2 percent IPM) on customs value plus duty
- for certain goods additionally ISC
- advance payment via SUNAT's Percepción regime.
Import documents
- Commercial invoice
- Packing list
- Bill of Lading / air waybill
- DAM (Declaración Aduanera de Mercancías)
- Proof of origin for preference
- if applicable, import licenses
Export documents
- Commercial invoice
- Packing list
- DAM Exportación
- Certificado de Origen
- Phytosanitary / sanitary certificate (SENASA)
- Transport document
Origin proofs / FTA
Declaration of origin or EUR.1 for the EFTA agreement (with Switzerland since 2011) and the EU; Certificate of Origin for ALADI, Pacific Alliance, USA, China, Japan, Korea, Mercosur and CPTPP.
Restricted & prohibited goods
Licensing required for, among others, chemical precursors (IQBF, drug control), weapons, medicines (DIGEMID) as well as plants/animals (SENASA); restrictions on used clothing, used tyres and used vehicles.
Export controls & sanctions
Peru implements sanctions of the UN Security Council and does not impose independent embargoes. Strict control of chemical precursors (IQBF) against illegal drug production.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Americas) — General process
Quick operational overview for international shipments to the Americas. Depending on the destination, additional security filings, product requirements, or broker processes may apply.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (docs, HS code, origin)
- Import clearance in destination country (declaration, possible checks)
- Release and delivery; duties/taxes according to classification and value
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- LIM - Lima Jorge Chávez
- CUZ - Cusco
- AQP - Arequipa
- PIU - Piura
Seaports / access ports
- Callao (APM Terminals / DP World)
- Chancay (Cosco)
- Paita
- Matarani
- Salaverry
- Ilo
- Pisco / General San Martín
Inland ports & terminals
- Iquitos (Amazon)
- Pucallpa (Ucayali)
- Yurimaguas (Huallaga)
Road corridors & border crossings
- Panamericana Norte / Sur
- Central Highway Lima - La Oroya
- Southern Interoceanic Corridor (IIRSA) to Brazil
- Northern Corridor to Ecuador
Rail corridors
- Central Andean Railway (Callao - La Oroya - Huancayo)
- Southern Railway (Matarani - Arequipa - Cusco / Juliaca)
Top trade lanes
- Peru - China
- Peru - USA
- Peru - EU
- Peru - Brazil
- Peru - Chile
Risk & Operational Notes
Risk notes
Inspections and bureaucratic checks can delay clearance. Social conflicts in mining and road blockades in the Andes temporarily affect important corridors.
Seasonal & weather risks
El Niño Costero brings heavy rain, flooding and huaicos on the coast (most recently 2023); the rainy season from December to March hampers land transport in the Andes and Amazon.
Current logistics notes
Chancay mega port (Cosco) in operation since November 2024; sea transit to Asia shortened to ~25 days. New terminal at Lima Airport (LIM) active since June 2025. Since 2026, SUNAT applies a 10 percent Percepción to high-risk imports under Decreto Legislativo 1714. No nationwide transport disruptions verified. (As of 2026-07-29)
As of: 2026-07-29
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Apr 2, 2026 | Maundy Thursday | National | |||
| Apr 3, 2026 | Good Friday | National | |||
| May 1, 2026 | Labour Day | National | |||
| Jun 7, 2026 | Flag Day / Battle of Arica | National | |||
| Jun 29, 2026 | Saints Peter and Paul | National | |||
| Jul 23, 2026 | Air Force Day | National | |||
| Jul 28, 2026 | Independence Day | National | |||
| Jul 29, 2026 | Armed Forces Day | National | |||
| Aug 6, 2026 | Battle of Junin | National | |||
| Aug 30, 2026 | St. Rose of Lima | National | |||
| Oct 8, 2026 | Battle of Angamos | National | |||
| Nov 1, 2026 | All Saints' Day | National | |||
| Dec 8, 2026 | Immaculate Conception | National | |||
| Dec 9, 2026 | Battle of Ayacucho | National | |||
| Dec 25, 2026 | Christmas Day | National |
New Year's Day
Jan 1, 2026
Maundy Thursday
Apr 2, 2026
Good Friday
Apr 3, 2026
Labour Day
May 1, 2026
Flag Day / Battle of Arica
Jun 7, 2026
Saints Peter and Paul
Jun 29, 2026
Air Force Day
Jul 23, 2026
Independence Day
Jul 28, 2026
Armed Forces Day
Jul 29, 2026
Battle of Junin
Aug 6, 2026
St. Rose of Lima
Aug 30, 2026
Battle of Angamos
Oct 8, 2026
All Saints' Day
Nov 1, 2026
Immaculate Conception
Dec 8, 2026
Battle of Ayacucho
Dec 9, 2026
Christmas Day
Dec 25, 2026
Sources: Decreto Legislativo 713 / gob.pe
Airports in this country
Seaports in this country
Popular Transit Time Routes
Latest News
Sources & Data Confidence
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
Which customs authority is responsible in Peru?
The responsible authority is SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria). Imports are processed electronically via the Declaración Aduanera de Mercancías (DAM) and the single window VUCE.
What is the import tax rate in Peru?
The import tax is the 18 percent IGV (16 percent IGV plus 2 percent IPM), calculated on the customs value plus duty. For certain goods the ISC applies additionally; SUNAT also levies a 10 percent perception charge on high-risk imports under Decreto Legislativo 1714.
How high are import duties in Peru?
Ad valorem duties are 0, 6 or 11 percent depending on the product category; raw materials and capital goods are mostly at 0 percent. About three quarters of import value enters duty-free.
Do Swiss exporters benefit from a free trade agreement with Peru?
Yes. The free trade agreement between the EFTA states and Peru has been in force for Switzerland since 1 July 2011. With a valid proof of origin (EUR.1 or origin declaration), originating goods benefit from reduced or zero duties.
Which ports are important for trade with Peru?
The main port is Callao near Lima (APM Terminals/DP World). The new Cosco mega-port Chancay reduces the sea transit to Asia to ~25 days; Paita in the north and Matarani in the south serve mining exports.
Which goods are subject to special import controls in Peru?
Strict controls apply to chemical precursors (IQBF, drug control), weapons, pharmaceuticals (DIGEMID) and plants/animals (SENASA). Used clothing, worn tyres and older used vehicles are restricted.
What seasonal risks affect transport in Peru?
El Niño Costero can trigger heavy rainfall, floods and huaicos on the coast. The rainy season from December to March hampers overland transport in the Andes and the Amazon region.
Which trade partners are important for Peru?
Which logistics terms are especially relevant for Peru?
For international shipments, these terms are a good quick start:
Next steps
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