Customs Duty Calculator

Peru – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Peru Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance.  In addition to duty, imports are subjected to GST sales tax, and in some cases to excise duty.
  • Along with Import duty, import goods are also subjected to additional fee, excise, municipal tax, and tariff surcharge.

Below is the Duty and Sales tax for Peru :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 11% 5.78% ST=16%
VAT = ST * (CIF + Duty+ other taxes)
No Duty and taxes if FOB value is upto US$200(by courier)

Extra taxes and customs fees while importing:

Type of Tax Products Rates
Additional fee Some products 0% to 5%
Excise Duty Some products 0% to 50%
Tariff surcharge Some products Varying range
Municipal Tax All 0% to 2%

Please find the lists and detailed information about other taxes here.


  • Excise tax rates, and the manner on which the tax is applied, depend on the type of goods or services.
  • Some goods like books and electronic products like laptops are imported free of duty.
  • Different thresholds apply to postal imports.
  • Additional fee and Excise are applied on the sum of CIF value and duty while Tariff surcharge includes excise duty and Municipal tax includes Tariff surcharge as well.