Importing from China to Peru: SUNAT Duties, IGV, Thresholds and the FTA

Peru is the easiest of the large Latin American markets to import into from China, for two reasons: a free trade agreement that removes duty on most goods, and a simplified regime that lets a small buyer clear a first order without a customs agent. The catch is that the thresholds are per shipment and per consignee, the perception of IGV surprises first-time importers, and the FTA benefit disappears if the certificate of origin is missing. This guide covers the three value bands, the taxes in each, the documents, and how to use the FTA. It is written for a buyer in Peru, including the gift, party-supply and small-commodity trade that drives most Yiwu orders to Lima.

Three bands by FOB value#

SUNAT applies two rules that catch people out. First, the exemption is per shipment, but shipments to the same consignee arriving on the same means of transport are added together, so a US$1,000 order split into six parcels is still a US$1,000 import. Second, if the customs value is adjusted above US$2,000 during a simplified clearance, up to US$3,000 the same office can still authorise it, but beyond that the goods move to the regular procedure.

Band 1: up to US$200, no tax#

Postal shipments through Serpost and courier parcels with an FOB value of US$200 or less clear with no duties, no IGV and no declaration. Each package is limited to 50 kg under Importa Fácil. This is the route for samples and for a single carton of goods. SUNAT has publicly discussed removing or taxing this band; it was still in force when this guide was checked in October 2026.

Band 2: US$200 to US$2,000, the simplified declaration#

The simplified import declaration (DSI) is the regime most first orders fall into. The charges are flat:

• Ad valorem 4% of the CIF value (goods plus freight plus insurance).
• IGV 18% (16% IGV plus 2% IPM, charged together) on CIF plus the ad valorem.

A worked example on a US$1,500 FOB order with US$300 of air freight and insurance:

The DSI can be filed by the importer directly through SUNAT's online system, by the courier or by Serpost. Natural persons without a RUC can use it for occasional imports (up to US$1,000 per operation and three operations a year, or one operation of up to US$2,000). A business files under its RUC. No customs agent is needed, which saves USD 100–250 per clearance.

The 4% flat rate ignores the FTA, so for goods that would be duty-free under the agreement a regular import can be cheaper even below US$2,000 once the order is large enough to absorb the agent's fee. Ask the agent to run both numbers.

Band 3: above US$2,000, the regular import#

Above US$2,000 FOB the goods go through importación para el consumo. A customs agent authorised by SUNAT files the customs declaration (DAM) under an electronic mandate you grant with your Clave SOL. The charges:

The IGV perception is the item that first-time importers do not budget. On a US$10,000 CIF shipment at 0% duty, IGV and IPM come to US$1,800 and a first-time importer's 10% perception adds US$1,180 to pay at clearance. Both are credited against the company's IGV returns, so the real cost is the cash tied up for a few months, but it must be available on the day.

Using the Peru–China FTA#

The free trade agreement has been in force since March 2010, and by now most consumer goods from China enter Peru at 0% ad valorem under it. Three conditions, enforced by SUNAT's procedure DESPA-PE.01.22:

1. The goods must be in the tariff-elimination schedule and meet the rule of origin for their subheading, usually a change of tariff classification or a regional value content. Goods merely traded through China do not qualify.
2. A valid certificate of origin in the format of Annex 5 of the agreement, issued by a Chinese body authorised under the FTA (CCPIT or the customs-recognised issuing agencies), with signature and seal matching SUNAT's register. The importer must hold the original at the time of import.
3. Direct shipment from China to Peru. Transit through a third country is allowed only without entering its commerce, with the transport documents proving it.

Used goods are excluded from the preferential programme. Ask the supplier for the certificate when you place the order, confirm the exporter's name on it matches the commercial invoice, and keep the file for at least three years, which is the verification period. A forwarder who quotes "duty included" without asking for the certificate is quoting the general rate.

Documents checklist#

• Commercial invoice in the exporter's name, with FOB value, currency and Incoterm.
• Packing list with weights and dimensions per carton.
• Bill of lading (sea) or air waybill (air).
• Certificate of origin under the FTA, original.
• Insurance certificate, or SUNAT applies a notional insurance percentage to the CIF.
• Product-specific documents where required: DIGESA registration for food, cosmetics and cleaning products; DIGEMID for medical devices; INDECOPI labelling rules for consumer goods, which require Spanish labels with importer details.
• For a regular import, the customs agent's electronic mandate and an active RUC with the import activity registered.

Freight and timing from China#

Sea freight from South China to Callao runs four to six weeks port to port, and LCL is practical from about one cubic metre. Air freight to Lima is the usual choice for the first order and for the gift, party and seasonal trade, where a missed date costs more than the freight. Consolidation in Yiwu or Guangzhou lets a buyer combine goods from several suppliers into one shipment and one clearance, which matters in Peru because the thresholds and the agent's fee are per clearance. The freight options and consolidation mechanics are in shipping small orders from China to Latin America; the full costing method is in how to calculate landed cost.

A first-order plan for a Peruvian buyer#

1. Get the 10-digit subheading for each product and check the FTA rate on SUNAT's tariff lookup; for most consumer goods it will be 0%.
2. Decide the band. Below US$2,000 FOB per shipment, use the DSI and skip the agent; above it, hire an agent and budget for the 10% perception on the first operation.
3. Ask the supplier for the Annex 5 certificate of origin before shipment, not after.
4. Arrange Spanish labelling at the factory for anything sold at retail.
5. Build the landed cost with IGV, IPM and perception as cash items and the ad valorem at the FTA rate, then compare it to the local wholesale price before you confirm the order.

Rules and thresholds were checked on SUNAT's site in October 2026. SUNAT updates procedures frequently, so confirm the current version with your agent or the SUNAT orientation line before a large order.