Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Document shipments to Peru from Canada weighing no more than 1 kg do
not require a commercial invoice for the following items:
- Blue prints
- Cash letters and cheques
- Driver's licence
- Graphs
- Manuscripts
- Maps
- Passports
- Traveller's cheques
- Visa applications
The following items may be shipped as documents if they abide by the
conditions listed.
| Item | Restriction |
|---|
| Airline tickets | Only if validated and weigh less than 1 kg |
| Bids | Maximum weight of 100 g and single sheets only |
| Brochures | Maximum weight of 1 kg |
| Credit cards | Maximum of 5 cards |
| Discs | Only if they contain intercompany data |
| Diskettes | Only if new and a maximum of 4 units |
| Envelopes | Only if they are blank and weigh less than 100 g |
| Forms | Providing they are blank and the shipment weighs less than 100
g |
| Greeting cards and invitations | Only if shipment weighs less than 100 g |
| Intercompany data on CD-roms and discs | - Must be for non-commercial purposes, i.e. no exchange of
money occurs
- Maximum of 4 units
- Is not software
|
| Manuals | Only if of a technical nature and shipment weighs 1 kg or less |
| Newsletters | Only if they are for internal company use |
| Photographs | Only personal and family photographs allowed; shipment weight a
maximum of 100 g |
| Price lists | Maximum shipment weight of 100 g |
| Proposals | Maximum shipment weight of 100 g |
| Publications | Subscriptions only and a maximum weight of 1 kg |
| Seismic data | Maximum shipment weight of 100 g |
| Tapes - magnetic, audio, and video | Shipment weight limit of 1 kg |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
A gift shipment to Peru from Canada will be duty-free if its value is
$100 USD (about $130 CAD) or less. This exemption is limited to a
total value of shipments of $1,000 USD (about $1,300 CAD) per calendar
year.
NOTE:
If multiple shipments arrive to the same recipient on the same
day and their value is $200 USD (about $260 CAD) or greater, a 4% duty
plus 18% VAT (IVA) will be incurred.
Shipments from Individual-to-Individual
A gift shipment to an individual in Peru from an individual in Canada
will be duty-free providing its value is $100 USD (about $130 CAD) or
less. Also, this exemption applies up to a total limit of $1,000 USD
(about $1,300 CAD) for each calendar year.
Shipments from Business-to-Business
There is no information at this time regarding shipping a gift from a
business in Canada to a business in Peru.
Shipments from Business-to-Individual
A gift shipped from a business in Canada to an individual in Peru will
be exempt from duty if its value is $100 USD (about $130 CAD) or less.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If there are multiple gifts in one shipment, be sure to wrap and tag
each one separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
http://www.aduanet.gob.pe/aduanas/version_ingles/informag/importac.htm
https://cdn.www.gob.pe/uploads/document/file/867311/Importa_F%C3%A1cil.pdf
Personal effects - new and used - shipped to Peru from Canada will
incur a duty of 20%. The conditions of the shipment of goods are as
follows:
- The owner can prove residence in Canada for a minimum of 9
consecutive months
- The goods belong to the shipper and/or his/her family
- The shipment arrives within 1 month before or 4 months after the
arrival of the goods' owner
- If goods are sold, they will incur duty in the differential amount
from the 20% that has been paid
Goods that qualify as personal effects include:
- Furniture
- Carpets and rugs (3 maximum)
- Home appliances (1 of each type)
- Bed linens
- Bicycles and toys
- Decorations, for example artwork
- Baking and cookware
- Kitchenware, including table linens, cutlery, tableware
- One computer and printer
- Television, radiophone (1 of each)
- LP records, compact discs, and cassette tapes (maximum of 50 in
total)
Moving Temporarily
Students
There is no information at this time regarding students moving
temporarily to Peru to study.
Non-Students
Persons moving to Peru temporarily will incur a duty of 20% on their
personal effects.
Personal effects include items such as:
- Furniture, bed linens, carpets and rugs
- Home appliances and kitchen and dining ware
- One computer and printer
- Artwork and household decorations
- One television, one radiophone
- Toys and bicycles
Moving Permanently
Peruvian nationals who are returning to Peru to live permanently may
import their personal effects up to a value of $50,000 USD (about
$64,000 CAD) only once without payment of any taxes.
This exemption is available to:
- All Peruvians who have lived in Canada for a minimum of 3 years
- Peruvian nationals forced to leave Canada because of a change to
their immigration status (they must have lived in Canada for a
minimum of 2 years)
NOTE:
Visits to Peru of up to 180 days in total during a calendar
year DOES NOT affect the minimum time requirements a person must have
lived in Canada to claim an exemption.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
http://www.aduanet.gob.pe/aduanas/version_ingles/informca/TR01DEME.htm
http://leydelretorno.rree.gob.pe/index.php?option=com_content&view=article&id=15&Itemid=141
http://leydelretorno.rree.gob.pe/index.php?option=com_content&view=article&id=8&Itemid=115
https://www.sunat.gob.pe/orientacionaduanera/incentivosmigratorios/bienesIngreso.html
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Small quantities of food, i.e. for normal household use, may be
shipped to Peru from Canada providing:
- They are labelled
- Commercially prepared and packaged
- They are unopened
You May Ship
- Canned food
- Pasteurized milk products
- Cooked meat, including sausages
- Processed cheese
- Processed honey
Do Not Ship
- Fresh or raw foods, e.g. meat, produce, cheese
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.perutelegraph.com/peru-information/legal-stuff/what-you-can-and-can-t-bring-into-peru
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are sent abroad to display products and encourage
sales.
Samples shipped to Peru from Canada are exempt from customs duty
providing they have no commercial value, i.e. they are not for sale.
NOTE:
For products sold by length,
for example rope, the sample is to be no longer than 30 cm.
The following items cannot be shipped as samples:
- Alcoholic beverages, even in miniature bottles
- Toiletry items
- Drugs and medications
- Chemicals in their pure form
- Objects displaying propaganda
- Manufactured items
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
- The sample is torn, perforated, slashed, defaced, or marked permanently
Sources:
http://www.aduanet.gob.pe/aduanas/version_ingles/informag/importac.htm
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material may be shipped to Peru from Canada exempt from
duty and taxes. Items may arrive in Peru 60 days before the start of
the event and stay for a maximum of 120 days after it.
Items eligible for entry as advertising include:
- Material for display at an international fair or exhibition
- Articles to be used to decorate or equip a booth, stand, or pavilion
at a fair or similar event
- Consumables that are given away at no charge
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- A commercial invoice must be included with your shipment
Sources:
https://www.sunat.gob.pe/legislacion/procedim/despacho/especiales/ferias/procGeneral/despa-pg.15.htm
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment sent to Peru from Canada for repair will be exempt from duty
and taxes providing it stays in Peru no longer than 2 years.
Items Under Warranty
If a piece of equipment is shipped to Canada for repair work under a
warranty, i.e. provided free of charge, Peruvian duty and taxes will
be incurred only on the shipping and insurance charges. This exemption
is granted provided the item is returned to Canada within 12 months of
its original entry to Peru.
Items No Longer Under Warranty
Equipment that is no longer under warranty and is returning to Canada
from Peru after repairs, will be charged GST on the value of the
repair and on any new parts required to complete the repair.
Sending Product for Repair to Peru
Equipment sent to Peru for repair may be exempt from duty and taxes
providing it is returned to Canada within 24 months of its arrival in
Peru.
Returning Repaired Product to Peru
Products repaired in Canada must be returned to Peru within 12 months
of its departure from Peru. This time period may be extended by
Peruvian customs if deemed justified by the importer.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Peru or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.sunat.gob.pe/legislacion/procedim/normasadua/gja-03.htm
https://www.sunat.gob.pe/legislacion/procedim/despacho/perfeccionam/adTemporal/procGeneral/despa-pg.06.htm
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods shipped to Peru temporarily from Canada will be exempt from duty
and taxes providing they remain in Peru no longer than 18 months. The
conditions on the goods to be eligible for this exemption include:
- They can be easily identified
- They have been shipped for a specific purpose to a particular
location, for example, to be displayed at a trade show or fair
- They are not modified except for normal wear-and-tear
ATA Carnets
As yet, Peru does not accept ATA Carnets for temporary imports;
however, the country is in the process of changing that.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.sunat.gob.pe/legislacion/procedim/normasadua/gja-03.htm
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Because of the Free Trade Agreement between Peru and Canada, most sold
goods shipped to Peru from Canada will be duty-free; however, they
will incur VAT (IGV).
Occasional Shipper
If the recipient does not have a Unique Taxpayer Registration (RUC),
the shipment may have a maximum FOB (free on board) value of $1,000
USD (about $1,300 CAD), and they are limited to receiving only 3
shipments per year.
Regular shipper
If you regularly ship sold goods to Peru, we recommend the use of a
licenced Peruvian customs broker.
Sources:
http://www.acuerdoscomerciales.gob.pe/images/stories/docs/GUIA_DEL_IMPORTADOR.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Javier Pérez de Cuéllar
Av. Universitaria 1801
San Miguel, Lima
15088
Peru
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
