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.

ESPeru
Indicative route from Spain, by air

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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