Peru - Country Commercial Guide
Temporary Entry

Discusses requirements for products entering the country/economy temporarily. Includes information on warranty and non-warranty items shipped for repairs.

Last published date: 2022-08-18

Some goods can be brought into Peru and kept in a bonded warehouse without paying import duties for up to twelve months.  During that period, the importer can pay the duties on the goods held in the warehouse and clear customs or re-export the goods.  Importers can do this for the entire shipment or break it down according to their needs.  The list with the 23 types of goods, Annex 1 (PDF) to Ministerial Resolution 287-98-EF/10 and modifications, is available at SUNAT.  Other documentation requirements are the same as those listed above.