Custom procedures in Peru

The National Customs and Tax Administration Supervisory Authority (SUNAT) is the responsible authority for applying customs legislation and collects custom duties and taxes. Custom procedures are governed by the General Customs Law, and the regulations that implemented the law. Peru has two export ports, the port of Callao and Chimbote. Of these two, the port of Callao (Lima) is the largest. Peru has three international airports: Jorge Chavez International in Lima, Crnl. FAP Francisco Secada Vigneta International in Iquitos and Cap. FAP Carlos Martinez de Pinillos International airport in Trujillo. In order to apply for the final export approval, the following documents are needed:
  • Copy of the transport document (bill of loading, air waybill or land transport bill, according to the means of transport used); or a printed representation, in the case of the International Air Charter issued by electronic means – CPAIE.
  • SUNAT copy of the invoice, sales slip, operator’s document, participant’s document or other evidence that involves the transfer of goods to a client domiciled abroad and which is indicated in Regulation Of Proof of Payment, as applicable; or a declaration of value and description of the merchandise when there is no sale. A printed copy of the invoice or electronic ballot is not required.
  • Document that shows the approval by the customs agent: a copy of the transport document accordingly endorsed or a photocopy authorized by the customs agent.
  • Health certificate
  • Certificate of origin
  • Other documents that are required based on the nature of exported goods.
More information about customs procedures (in Spanish) can be found at the SUNAT’s Final Export – General Procedure web page.