The Americas
Shipping from Spain to Peru
Peru has had a trade agreement with the EU since 2013. On import, SUNAT collects a percentage of the tax in advance, which is worth knowing when you negotiate with your customer.
What you need to know
- Customs
- Yes. Export declaration in Spain and import clearance with SUNAT.
- Documents
- Commercial invoice with description, value and tariff code, and a packing list.
- Export declaration (DUA) filed with the Spanish Tax Agency, which generates the MRN; the exporter needs an EORI number.
- Proof of origin for the preferential tariff: movement certificate EUR.1 or origin declaration on the invoice (any exporter up to €6,000; approved exporter with no limit).
- Taxes at destination
- IGV (general sales tax) of 15.5% plus the Municipal Promotion Tax of 2.5%: 18% in total, on top of the duty.
- Agreement with the EU
- EU-Colombia, Peru and Ecuador Trade Agreement, applied with Peru since 1 March 2013, with tariff preferences.
- Transport
- Air freight, express courier service and sea freight (Callao).
- Cargo airports
- LIM · Lima
- EU sanctions
- No EU restrictive measures (sanctions) apply to Peru.
Practical advice
At clearance, SUNAT collects an advance IGV payment (percepción): 3.5% in general and 5% on used goods. It is a cash cost for the importer that should be factored into the price.
Related guide: Documents for exporting outside the EU
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Sources
Information reviewed in September 2026. Regulations change, so they are confirmed in every quote.
- European Commission, Access2Markets: EU-Colombia-Peru-Ecuador agreement
- Government of Peru, Municipal Promotion Tax
- SUNAT, advance collection scheme (percepciones) on imports
Other destinations: The Americas
United States · Mexico · Colombia · Ecuador · Dominican Republic · Chile · Argentina · Venezuela
