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.

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.

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.

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.

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.

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.

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.

This page links to important partner countries (based on import/export partners) for quick context.

• CN
• US
• BR
• MX
• CL
• CA

For international shipments, these terms are a good quick start:

• Incoterms
• AWB (Air Waybill)
• Bill of Lading (B/L)
• HS Code
• UN/LOCODE