Peru - Country Commercial Guide
Import Tariffs
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As a result of the PTPA, U.S. consumer and industrial goods exports to Peru are no longer subject to tariffs.  Peru eliminated tariffs on almost 90% of U.S. agricultural products thus far.  The remaining tariffs will be phased out by 2026.  Most imports (93% of codes) are also subject to an 18% value-added tax (VAT), as are domestically produced goods.  In addition, Peru applies an excise tax (ISC) to certain products such as tobacco and alcoholic beverages.  There are no quantitative import restrictions.

For tariff rates of goods, use the Customs Info Database Tariff Lookup Tool.