Shipping parcels from China to Peru: is there tax under USD 200?
Answer
Courier and postal parcels worth FOB USD 200 or less per shipment are free of duty and VAT (IGV). USD 200–2,000: 4% ad valorem duty + 18% IGV on arrival (single tariff headings 9809/9810). Excise goods and restricted goods use the normal tariff headings instead. There are reports that the tax and customs agency (SUNAT) is considering changing the USD 200 exemption, but that needs a law from Congress, and no law has been published.
- Applies to
- Postal or courier parcels sent from China to individuals in Peru.
Rules at a glance
| Value (FOB, per shipment) | Duty | IGV | Status | Source |
|---|---|---|---|---|
| USD 200 or less | None | None | In force | Government of Peru: courier, post |
| USD 200–2,000 | 4% | 18% | In force | Same; SUNAT postal classification |
| Excise and restricted goods | Normal tariff heading | Normal tariff heading | In force | Same |
Worked example
A USD 300 shipment: 4% duty is USD 12; with IGV at 18% on the official basis, the buyer should expect to pay about USD 70 extra (SUNAT's calculation decides).
What you can do yourself
- Try to keep each shipment within USD 200.
- Above USD 200, state in your quote that the buyer pays 4% + 18%.
- Watch whether SUNAT sends a bill to change the USD 200 exemption.
When to use a licensed professional
- If goods are restricted, or a shipment over USD 2,000 needs a formal entry, talk to a Peruvian customs agent (agente de aduana).
- If you receive a demand for tax or a penalty notice, talk to a local customs agent or lawyer.
Check before you pay, and warning signs
- Ask the carrier to state in writing whether it is post (Serpost) or courier, and who advances and who bears duties and tax.
- "Split it and it's all tax-free" or "declare a low value" are warning signs.
Unknowns
- Any extra special duty on Chinese goods: none found this time.
- Whether the USD 200 exemption will change: only media reports, no legal text.
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