Shipping From Canada
to Peru.

Documents Only

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.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

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.

Multiple Gifts in One Shipment

If there are multiple gifts in one shipment, be sure to wrap and tag each one separately.

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

Shipping Personal Effects

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

Food, Chocolate, Candies

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

Samples

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

Advertising Material

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

Repairs

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

Temporary Imports

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

Permanent/Sold Goods

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