Peru has a free trade agreement with China, but the taxes at customs and the approval of wireless devices take planning. Here is what a company in Peru pays and prepares when it buys equipment from a Chinese factory — checked against official Peruvian sources in October 2026.
Duty: depends on the tariff code
Peru's import duty (ad valorem) on ordinary cargo is 0%, 6% or 11% of the CIF value, depending on the tariff subheading of the product; a flat 4% applies only to courier and postal shipments of US$200–2,000 FOB. Check your code in the Customs Tariff before you order — the same product can fall under different codes depending on how it is described.
The Peru–China free trade agreement has been in force since 1 March 2010. For the preferential rate the product must be on the agreement's tariff schedule, meet its rule of origin and travel directly from China; the customs declaration states the agreement's code (TPI 805) and the number and date of the certificate of origin issued by an authorized Chinese body; the customs agent keeps the original, which is valid for one year. We request the certificate from the factory together with the commercial invoice.
IGV, IPM and the IGV perception
On top of the duty, Peru charges 18% in total of general sales tax (IGV) and municipal promotion tax (IPM) on the CIF value plus duty. The split between the two is changing step by step, but the total stays at 18%.
Customs also collects an advance payment of IGV — the perception. In the general case it is 3.5% of the customs value plus all import taxes — duty, IGV and IPM; in some cases it is 10%, for example on a company's first import. A company registered for IGV credits these amounts later — confirm the details with your accountant.
Customs agent and RUC
Up to US$2,000 FOB per shipment, goods can be cleared with a simplified declaration, and the importer may do it without an agent. Above US$2,000 FOB — invoices from the same foreign supplier to the same buyer arriving on the same vessel or flight are added up — the full import declaration applies, and it is filed by a licensed customs agent unless SUNAT has authorized the importer itself as a customs dispatcher. The importer needs an active RUC tax number.
MTC approval for anything with Wi‑Fi or Bluetooth
Any device that emits radio waves — kiosks, robots, interactive panels, mini PCs with Wi‑Fi or Bluetooth — except very low-power transmitters (10 mW or less outside public-service bands) needs a homologation certificate from the Ministry of Transport and Communications (MTC) to be imported, distributed or sold in Peru. Importing without it is a serious violation.
First the importer registers with MTC as a seller of telecommunications equipment (casa comercializadora) through the VUCE single window; its RUC activity must cover such equipment. The homologation application is then filed through VUCE for each brand and model with the technical manual in Spanish or English, and MTC has up to 5 business days (15 if the device also has a cellular modem) to decide; the certificate does not expire. You can check online whether a model is already approved. For some approved devices MTC also requires a separate import permit — check the current list before shipping.
Energy-efficiency labels
Peru requires an energy-efficiency label with a certificate of conformity for certain equipment: household appliances, lamps and ballasts, three-phase electric motors and boilers. If your product is close to these groups, check the current list of the technical regulation before you order. An importer that puts electrical and electronic equipment on the Peruvian market also counts as its producer and must run or join an e-waste (RAEE) management system whose management plan is approved by the Ministry of the Environment.
Lithium batteries: shipping as dangerous goods
Batteries and devices with batteries travel as dangerous goods. The batteries must have passed the UN 38.3 tests, and the factory must make the test summary available — the carrier or forwarder may ask for it; forwarders usually also ask for a safety data sheet, although IATA rules do not require one. By air, lithium-ion batteries shipped on their own travel on cargo aircraft only, and those shipped on their own or packed with (not inside) equipment must as a rule be at no more than 30% state of charge.
Documents for the shipment
Commercial invoice; packing list; bill of lading or air waybill; certificate of origin under the free trade agreement; insurance policy, if the goods are insured (otherwise customs adds a presumed insurance rate); MTC homologation certificate for wireless devices; for batteries — the UN 38.3 test summary and, if the forwarder asks, a safety data sheet.
How we help
We match the model to your task, request the certificate of origin and the technical documents for MTC from the factory before production and check that the documents match the goods. Your customs agent in Peru clears the cargo; we prepare everything the agent needs.
Rules and rates were checked on the websites of SUNAT, the Ministry of Foreign Trade and Tourism, MTC and the Ministry of Energy and Mines in October 2026 and can change. Confirm them with your customs agent before shipping.