Your 2026 Checklist for Hassle-Free Shipping to Peru
Shopping from major American retailers is a great way to access the latest tech and fashion, but the logistics of international borders can be intimidating. If you are planning on shipping from USA to Peru in 2026, understanding the local tax laws is the most important step to avoid package delays or surprise invoices. Use this checklist to ensure your international shopping experience is seamless.
1. Verify the $200 De Minimis Threshold
The first item on your checklist should always be the value of your goods. In Peru, the 'de minimis' value remains a critical threshold for shoppers. Currently, in 2026, shipments with a Free on Board (FOB) value of $200 USD or less are exempt from customs duties and Value Added Tax (VAT/IGV).
To take full advantage of this, many shoppers use a reliable package forwarder like comGateway to consolidate smaller purchases into one or more shipments that stay under this limit when possible.
2. Calculate Potential Ad Valorem Duties
If your package value exceeds $200 USD, it becomes subject to Ad Valorem duties. These are calculated based on the CIF value (Cost of the item + Insurance + Freight). As of 2026, the common duty rates are:
- 0%: Applied to many electronics and specific categories.
- 6%: The standard rate for various consumer goods.
- 11%: Applied to textiles and certain luxury items.
Before you buy, it is wise to shipping rates and total landed cost to see how these percentages will impact your final price.
3. Account for the 18% IGV (VAT)
For any shipment valued over $200 USD, you must pay the Impuesto General a las Ventas (IGV). This is Peru's version of VAT/GST. The rate is 18%, which is composed of 16% IGV and 2% for the Municipal Promotion Tax (IPM). Remember, this tax is applied to the sum of the CIF value plus the Ad Valorem duty, meaning the tax is compounded.
4. Check for Restricted Items and Permits
Even if you are willing to pay the taxes, some items require special permission from Peruvian government agencies. Failure to provide these can lead to your package being seized. Common restrictions include:
- MTC Permit: Required for telecommunications equipment, including certain high-end routers or specialized radio gear.
- DIGEMID: Necessary for vitamins, supplements, and cosmetics.
- DIGESA: Required for processed food and beverages.
If you are unsure if your item is restricted, you should check our FAQ for a detailed list of prohibited and restricted goods for 2026.
5. Prepare Your Documentation
SUNAT (the Peruvian customs authority) requires accurate documentation to process your shipment. Ensure your package includes a clear commercial invoice. If the value declared does not match the market value, customs officers may reassess the value, often resulting in higher taxes and penalties.
Example: Shipping a $250 Smartphone
If you are shipping a smartphone valued at $250 from the USA to Peru in 2026, here is a rough estimate of the costs:
| Cost Component | Estimated Fee |
|---|---|
| Item Value (FOB) | $250.00 |
| Ad Valorem Duty (Approx. 0% for some electronics) | $0.00 |
| IGV + IPM (18% of CIF) | ~$55.00 |
| Total Customs Fees | ~$55.00 |
By keeping this checklist handy, you can shop with confidence, knowing exactly what to expect when your package arrives at Peruvian customs.