Peru Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in Peru, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals.
Customs Regulations
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Customs duties and other import taxes for consumption applied are those in force on the date of birth of the customs tax obligation under the provisions of article 140 of the General Customs Law. The tax base to determine import taxes is the customs value.

The WTO Valuation Agreement governs customs valuation in Peru. Peruvian customs (SUNAT) uses a reference price verification system (Price Verification System, SIVEP) and a related database to consult merchandise prices from each country and supplier. This practice enables comparing declared values in commercial invoices and merchandise prices taken from said database.  

SUNAT accepts discounts, as long as they are detailed on the invoice and not included in the normal sale’s value. SUNAT often requests payment terms and proof of payment. In addition, the manufacturer’s price list, certified by the Peruvian consulate in the country of purchase, is often requested. This price list should not be explicitly addressed to the importer but include general information. SUNAT must review and accept the price list. This system has resulted in several complaints from local importers claiming that SUNAT is over-assessing values. The customs chapter of the U.S.-Peru Trade Promotion Agreement (PTPA) addresses the referential pricing issue and is consistent with Peru’s WTO obligations.

In 2018, representatives of SUNAT and the U.S. Customs and Border Protection (CBP) signed an Authorized Economic Operator (AEO) trusted merchant program, promoted by the World Customs Organization (WCO). The AEO is designed to streamline customs clearance processes for certified businesses between the two countries and is a significant step in facilitating legitimate trade.

In recent years, Peru has implemented various changes in customs procedures following earlier regulatory updates. Modernization of the computing platform and programs of the Peruvian Customs has contributed to improved efficiency in customs control and has influenced costs and processing times in the merchandise release process. Nearly the entire customs process is now carried out virtually, with reduced physical documentation, before the merchandise arrives at a given port of entry. In addition, the system incorporates enhanced risk management capabilities, supports the payment of taxes and application of prior guarantees, and reflects updates to the Harmonized Tariff Classification System.

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

Limitations

As a beta product, the Chatbot is currently being tested and its responses may occasionally produce inaccurate or incomplete information. The Chatbot is trained to decline out of scope or inappropriate requests. The Chatbot’s knowledge is limited to the public information on the Export Solutions web pages of Trade.gov, which covers a wide range of topics on exporting. While it cannot provide responses specific to a company’s product or a specific foreign market, its reference pages will guide you to other relevant government resources and market research. Always double-check the Chatbot’s responses using the provided references or by visiting the Export Solutions web pages on Trade.gov. Do not use its responses as legal or professional advice. Inaccurate advice from the Chatbot would not be a defense to violating any export rules or regulations.

Privacy

The Chatbot does not collect information about users and does not use the contents of users’ chat history to learn new information. All feedback is anonymous. Please do not enter personally identifiable information (PII), sensitive, or proprietary information into the Chatbot. Your conversations will not be connected to other interactions or accounts with ITA. Conversations with the Chatbot may be reviewed to help ITA improve the tool and address harmful, illegal, or otherwise inappropriate questions.

Translation

The Chatbot supports a wide range of languages. Because the Chatbot is trained in English and responses are translated, you should verify the translation. For example, the Chatbot may have difficulty with acronyms, abbreviations, and nuances in a language other than English.

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