Peru

Peru Customs Contacts

Website: http://www.sunat.gob.pe/ 

Address: Av. Garcilaso de la Vega 1472, Lima 1

Telephone: 0-801-12-100

Peru is a country situated in western South America, bordered by Ecuador, Colombia, Brazil, Bolivia, Chile, and washed by the Pacific Ocean. Peru is an extremely biodiverse country. It is a developing country with a high Human Development Index score. Peru is a member of the Asia-Pacific Economic Cooperation, World Customs Organization, International Monetary Fund, World Trade Organization, International Organization for Standardization, Southern Cone Common Market (Mercosur, associate) and other international organizations.

Customs procedure

Peru's tax and customs agency, the National Superintendence of Tax Administration, applies many regulations and laws, creating additional investment and trade barriers. Peru made trading easier by implementing a new web-based electronic data interchange system, risk-based inspections and payment deferrals.

Peru is a member of the Andean Community and it applies the Nandina code, which is a harmonized tariff system used by all CAN members, and which conforms to the WTO Harmonized System (HS). Peru is also a contracting State of the World Trade Organization (WTO). In addition, it has signed various bilateral agreements guaranteeing most favored nation treatment.

Peru applies a 4 level tariff regime: 4%, 7%,  12% and  20%. The country levies Customs duties of:

- 4% tariff on about 37% of the goods on its tariff list (intermediate products and their components)

- 7% on a certain number of capital goods and building materials

- 12% on almost 43% of goods 

- 23% on about 11% of products that can be imported (textiles, shoes and some agricultural products).

The non weighted average Customs duty is 10.2%, whereas it was more than 60% in the mid 1990s. In addition, Peru imposes no quantitative restrictions on imports.

Documents for export:

- Bill of lading

- Commercial Invoice

- Customs export declaration

- Packing List

- Terminal handling receipts

Documents for import:

- Bill of lading

- Cargo release order

- Collection order

- Commercial invoice

- Customs import declaration

- Packing list

- Terminal handling receipts

Tips on doing business in Peru:

- Initial correspondence with potential business partners should be in Spanish, as letters in English are more likely to be given lower priority.

- Personal contacts do play a special role in Peru and can make the difference between finding an open or a closed door.

- Local distributors, agents or representatives can facilitate business however finding the appropriate person or company to represent your company’s goods and services requires market insight and knowledge.

- Peru’s banking system is relatively modern and Lima is home to several multi-national banks including Scotia Bank, HSBC, Citibank, Standard Chartered, USB and BBVA.

Opening accounts without the correct documentation and resident papers may be difficult.

Sources:

http://www.sunat.gob.pe/aduanas/version_ingles/aduanetingles.htm  

http://www.aduanet.gob.pe/aduanas/version_ingles/informag/importac.htm    

https://en.portal.santandertrade.com/international-shipments/peru/customs-and-transportation