Shipping parcels from 
China to 
Peru: what taxes apply at USD 200 or less? in detail
Courier and postal parcels worth FOB USD 200 or less (inclusive) per shipment are free of duty and VAT (IGV). Over USD 200 and up to USD 2,000 (FOB), for goods eligible for this category: 4% ad valorem duty + 18% IGV/IPM on arrival (single tariff headings, separate for courier and post). Excise goods and restricted goods use the normal tariff headings instead. There are reports the USD 200 threshold may change, but we found no official instrument in force that changes it.
- Applies to
- Postal or courier parcels sent from China to individuals in Peru.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Value (FOB, per shipment) | Duty | IGV | Status | Source |
|---|---|---|---|---|
| USD 200 or less | None | None | In force | Government of Peru: courier, |
| Over USD 200, up to USD 2,000 | 4% | 18% | In force | Same; |
| Excise and restricted goods | Normal tariff heading | Normal tariff heading | In force | Same |
Worked example
Illustration only: if the CIF customs value is USD 300 and these rates apply, duty is 300 × 4% = USD 12. IGV/IPM at 18% of USD 312 is USD 56.16, giving total tax of USD 68.16, excluding carrier fees. If USD 300 is the FOB value, add freight and insurance before calculating.
What you can do yourself
- Check the real transaction value against USD 200; don't split orders artificially.
- For goods in this simplified band with FOB over USD 200 and up to USD 2,000, apply 4% and 18% on the correct bases; who pays depends on the delivery terms, so state it in your quote.
- Monitor official legislation and SUNAT guidance for any change to the threshold.
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
- Special duties or trade-remedy measures on Chinese goods: not verified in this review; check the applicable tariff.
- Whether the USD 200 exemption will change: only media reports; no official text in force was found this time.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-26
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