Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Peru.

For more information please see the Superintendencia Nacional de Aduanas (Spanish only) website.


Peru has a single-column tariff based on the Harmonised System. Duties are all ad valorem assessed on the CIF value. Preference is granted on specified items to other member countries of the Andean Group Pact (eg. Bolivia, Colombia, Ecuador and Venezuela). Preferences are also granted on certain products to members of the Latin American Integration Association (ALADI). 

While there is no exemption available on custom duties, there is some assistance for exporters of raw materials and supplies to Peru that will be used to manufacture goods that are subsequently exported within one year. The government allows new projects to defer the payment of duties payable on imported capital items, notably for mining. The net benefit for the importer is that companies can elect to spread the payments out over a period of four-and-a-half to seven years in equal six monthly instalments rather than having to pay the total amount immediately.

Customs authority contact details:

Non-tariff barriers

A small range of goods are prohibited (mainly for health or security reasons), although the number has declined dramatically in recent years.

For foreign exchange payments traders may conduct their transactions freely on the open market.

Product certification, labelling and packaging

Outer containers should bear consignee's mark and port mark, must show gross and net weights (in kilograms), external dimensions and should also be numbered. Details must correspond with bill of lading and packing list.

Serial numbers, weights and other markings must be shown on tags attached to materials such as piping, rods and wire shipped in bundles.

All manufactured products must be labelled to indicate brand name, name of manufacturer, country of manufacture, and expiry date (if warranted).

Evaporated, condensed and other processed milk must show on the container or label, the description and quantity of the principal raw materials used and the month and year of production.

Labels of certain goods including matches, cigarettes and all pharmaceuticals for human or veterinary use must meet the requirements of special regulations.

All gold and silver articles of foreign origin must be stamped with a quality mark and an indication of origin.

Special certificates

Livestock, animal products, plants and plant products require sanitary or phytosanitary certificates, issued by the approved authority in the country of origin. In Australia this is Department of Agriculture and Water Resources, or the relevant state department of agriculture.

Documents covering all farm and fisheries produce must also be accompanied by an import permit issued by the Peruvian Ministry of Agriculture and Irrigation (see 'Public health requirements' above).

Liquor imports require one commercial invoice, one certificate of purity, and certificate of origin.

Glass containers for medical purposes must be accompanied by a certificate of quality from the health authorities in the country of origin.

Medicinal products for veterinary use must have a certificate in Spanish, issued by the competent authorities specifying that the manufacturing laboratories are under due control of the veterinary sanitary authorities.

Most imports require a pre-shipment inspection certificate issued by an approved inspection company.


There are no restrictions on the type of packing material. Goods should be packed securely, having due regard to the nature of the goods, means of transport and likely climatic conditions during transit and delivery.

Methods of quoting and payment

Quotations should be in US dollars, C&F or FOB port of entry.

Commercial invoice

Commercial invoices covering imports of pharmaceutical specialities must bear the number and date of authorisation of the Peruvian Public Health Department.

Invoices must contain the following details:

  • name and address of both consignor and importer
  • number of the invoice and place and date of issue
  • number and date or order involved and the irrevocable letter of credit (if applicable)
  • marks and numbers
  • quantity and class plus gross weight of packages
  • complete description of the merchandise indicating serial numbers if applicable
  • the value of each item if they fall under different customs items
  • country where the merchandise was manufactured or produced
  • unit and total value of merchandise
  • FAS, FOB and CIF value, indicating all expenses and showing freight separately
  • discounts if given indicating reasons
  • harmonised system number and description of each item.

Consular legislation may be requested.

Bill of lading and airways bills in English should be accompanied by a Spanish translation.

To Order bills are permitted.

Packing list

Not compulsory, but facilitates clearance.


Exporters may make the necessary insurance arrangements with the insurance company of their choosing.

Weights and measures

Peru uses the metric system.

Public health requirements

Imports of all farm and fisheries products in all their forms and types, e.g. plants, seeds, cuttings, fresh fruits, vegetables and fish as well as preserved fruits, vegetables and fish and live farm animals, require import permits, as issued by the Peruvian Ministry of Agriculture and Irrigation.

Livestock, animal products, plants and plant materials are also subject to health controls (see 'Special certificates' above).

Toiletries, cosmetics and perfume preparations are subject to prior analysis, approval and registration by the Ministry of Public Health.

All types of processed milk are subject to analysis in Peru before they can be cleared by customs.

Alcoholic beverages, colouring materials and essences, pharmaceuticals, medical and veterinary products, require prior analysis of samples and approval and registration by the Ministry of Health and Welfare.

All shipping documentation should show the product's registration number.