Custom Duties are levied on the foreign goods import and are calculated on CIF import value BASE. The current tariff structure comprises three levels: 0, 9 and 17%, and 7, 351tariff items totally.
Foreign Trade and Tariff Structure
DefinitionsCustom Clearance
The Merchandise, that enters or exits the customs territory through the customs of the Republic undergoes the customs procedures set forth in the customs laws, except for the merchandise subject to the agreements or treaties entered into by Peru.
Import for the Consumption
Definitive Export
Temporary Admission for active perfections
Customs Transit
