Customs declaration requirements for Peru
Customs Declare produces the completed Declaracion Aduanera de Mercancias (DAM) -- the standard declaration for formal import for consumption; the Declaracion Simplificada de Importacion (DSI) is a distinct, narrower, lower-value/simplified alternative, not interchangeable with the DAM for Peru’s own customs authority, in Spanish, from your invoice and supporting documents. You or your broker review and submit it -- nothing leaves your workspace automatically.
Declaration form
Moderate confidence- Form
- Declaracion Aduanera de Mercancias (DAM) -- the standard declaration for formal import for consumption; the Declaracion Simplificada de Importacion (DSI) is a distinct, narrower, lower-value/simplified alternative, not interchangeable with the DAM
- Issuing authority
- Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT)
- Primary language
- Spanish
- Accepted languages
- Spanish
- Required supporting documents
- Commercial invoice, bill of lading or airway bill, insurance certificate where applicable
- Last verified
- Aug 30, 2026
Import requirements & restrictions
Import prohibited
Import of used passenger vehicles into Peru is restricted to under 5 years old from manufacture; used buses and trucks are restricted to under 2 years old. A used vehicle cannot be imported if it has been driven more than 80,000 km, regardless of age. All used-vehicle imports are subject to mandatory physical inspection by Customs (SUNAT).
HS 8703 -- Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), Peru
Import permit required
Processed food products imported into Peru require sanitary registration from DIGESA (General Directorate of Environmental Health, Ministry of Health), with limited exceptions; animals, plants, and their by-products require a Sanitary Certificate from SENASA (National Agrarian Health Service, Ministry of Agriculture).
DIGESA / SENASA, Peru
Duty & tax
- VAT (default rate)
- 18%
- MFN duty rate data
- Available
- Preferential rate
- Available under an applicable trade agreement
- Free duty calculator
- Check a duty rate for Peru
Quick answers
What customs declaration form does Peru require?
Peru’s import declaration is the Declaracion Aduanera de Mercancias (DAM) -- the standard declaration for formal import for consumption; the Declaracion Simplificada de Importacion (DSI) is a distinct, narrower, lower-value/simplified alternative, not interchangeable with the DAM, issued by Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT).
Which languages does Peru accept on a customs declaration?
Spanish
What supporting documents are required to import into Peru?
Commercial invoice, bill of lading or airway bill, insurance certificate where applicable
What is the VAT rate on imports into Peru?
The default VAT rate on record for Peru is 18%.