Taxes are the factor that surprises first-time importers the most. The good news: they are completely predictable if you know what to look for. Here we explain it simply, without customs jargon.
Note: rates can change. Always verify current values with SUNAT or ask us — we include the exact calculation for free in every quote.
The taxes an import pays in Peru
Ad valorem (duty)
It is a percentage of the CIF value of your goods (cost + insurance + freight). Depending on the product’s tariff code, it can be 0%, 6% or 11%. Many products — such as much of the machinery — have 0% duty, which makes importing very attractive.
IGV and IPM
The General Sales Tax plus the Municipal Promotion Tax are applied on the CIF value plus the duty. It is the same IGV you pay on any local purchase — it is not a penalty for importing.
IGV withholding (perception)
An advance of future IGV that SUNAT collects on import. If you are a company, you later apply it as a credit. The percentage varies according to your history as an importer.
What about small courier purchases?
Low-value courier shipments get simplified treatment and small personal purchases usually pay little or no duty. That is why services like the US postal code are so convenient for personal purchases: you consolidate your packages and optimize the total cost.
The mistake to avoid
Buying first and finding out the taxes later. We have seen importers whose «great deal» stopped being one because they did not calculate the tax burden before paying. The golden rule: know your total cost landed in Peru before you buy.
Checklist before buying
- Identify the product’s tariff code.
- Calculate the CIF value: cost, insurance and freight.
- Add duty, IGV and IPM.
- Add local costs and delivery.
- Always declare the real value: undervaluing can bring fines or a hold on your cargo.
How we keep it simple
In every quote we give you the full breakdown: product, freight, insurance, duties, IGV and final delivery. One number, no surprises, backed by our California headquarters and Lima branch that control the whole process.
→ Get a quote with taxes included or ask us on WhatsApp.