How to Export to Peru in 2026: 0%, 6% or 11% Duty, 18% IGV and SUNAT

Duty and IGV: how the import cost is calculated

Peru's National Superintendency of Customs and Tax Administration (SUNAT) lists ad valorem duty rates of 0%, 6% and 11%, depending on the national tariff subheading, and Germany Trade & Invest (GTAI) notes that the duty is charged on the CIF value. Some agricultural products, such as rice, maize, milk and sugar, can also pay variable additional duties set in US dollars per tonne from reference prices, and anti-dumping and countervailing duties apply to some goods.

SUNAT then charges the general sales tax (Impuesto General a las Ventas, IGV) of 16% and the municipal promotion tax (Impuesto de Promoción Municipal, IPM) of 2%, which GTAI says are calculated on the CIF value plus duty. The US International Trade Administration (ITA, June 2026) notes that 93% of imports pay this 18% value added tax, as domestic goods do, and that Peru also applies a selective consumption tax (Impuesto Selectivo al Consumo, ISC) to products such as tobacco and alcoholic beverages. Example for a product with 6% duty: CIF value USD 10,000, duty USD 600, IGV and IPM 18% of USD 10,600 = USD 1,908, so USD 2,508 in duty and taxes.

SUNAT also collects the IGV perception (percepción del IGV), an advance payment of the domestic IGV, at a rate of 3.5%, 5% or 10%. Include it in the importer's cash planning when you quote.

Documents for Peruvian customs

The ITA says SUNAT requires a customs merchandise declaration (Declaración Aduanera de Mercancías, DAM), filed for the Peruvian importer, together with:

• Commercial invoice.
• Air waybill or bill of lading.
• Packing list.
• Insurance letter.
• Certificate of origin, to claim a preferential rate under a trade agreement.

Sanitary approvals and food labels

Processed food products, with some exceptions, need a sanitary registration issued by the General Directorate of Environmental Health (DIGESA) of the Ministry of Health, and animals, plants and their by-products need approval from the National Agrarian Health Service (SENASA) of the Ministry of Agriculture. Agree with the importer who applies, and allow time before the first shipment.

Under Supreme Decree 012-2018-SA of the Ministry of Health, warnings on packaged foods and beverages must be on the front of the package and cannot be partly or fully covered; the ITA notes that compliance by sticker is now permitted. Check whether your product needs these warnings before printing labels.

Trade agreements

Goods that qualify under one of Peru's trade agreements can enter at a reduced or zero duty with a certificate of origin. The ITA notes that the US-Peru Trade Promotion Agreement eliminated tariffs on almost all US consumer and industrial goods, and on 90% of US agricultural exports, with the remaining agricultural tariffs phased out by 2026, and that products from the United States need a certificate of origin to avoid duties. Check the rate for your origin and tariff subheading before quoting; with a general rate of only 6% or 11%, the 18% IGV and IPM is often the larger cost.