Practical
freight guide
Peru offers two relevant trade-agreement pathways for qualifying Australian goods: the Peru–Australia Free Trade Agreement and the CPTPP. Preferential duty still depends on the correct Peruvian tariff subheading, a satisfied product-specific origin rule and valid supporting certification. The freight booking alone cannot create the preference.
Clever Couriers helps Australian businesses compare eligible courier and air-freight services to Peru. We quote using the real packed pieces, commodity, value, destination and deadline while the Peruvian importer or customs agent confirms the SUNAT process.
Confirm the importer and RUC
Identify the Peruvian legal entity responsible for the goods and obtain its RUC and full registered details where required. The person waiting at a warehouse, mine, hotel or trade-show stand may not have authority to act as importer or approve tax and customs charges.
For business freight, ask whether the importer has appointed an agente de aduana and whether its RUC status and activity support the transaction. Resolve this before pickup, particularly for controlled products, pallets or high-value consignments.
Choose express, simplified or formal import treatment
SUNAT defines courier goods as Envíos de Entrega Rápida—documents, printed materials, packages and other goods requiring urgent transfer and immediate availability. Its published guidance separates categories by value and commodity treatment. Goods above the simplified range or requiring another regime may need formal clearance.
Do not assume that “courier” means tax-free or document-free. The declaration route can change with value, quantity, restriction, commercial purpose and the need to claim a preferential agreement. Ask the importer to confirm the method before dispatch.
Classify the product to Peru’s Subpartida Nacional
Peru extends the international Harmonized System to a ten-digit national subheading, the Subpartida Nacional. SUNAT notes that the code is important for determining tariff and tax treatment. The importer or customs agent should confirm it from the product’s composition, function and use.
Provide detailed invoice language plus model, part number, technical sheet and photograph where useful. “Four vulcanised-rubber liner panels for a mineral-processing chute” supports classification better than “mining parts”.
Use PAFTA or CPTPP carefully
PAFTA entered into force on 11 February 2020. DFAT explains that only goods meeting the agreement’s origin criteria receive its preferential rates. A certificate of origin can be completed by the exporter, producer or an authorised representative and may be in English or Spanish.
CPTPP may provide an alternative for qualifying goods. Compare the current tariff and rule under each agreement for the actual code. Australian sale or dispatch does not prove origin; retain supplier, material and production records that support the chosen claim.
Prepare invoice and packing data
The commercial invoice should identify seller, buyer, consignee and importer; invoice date and number; Incoterm; detailed goods; quantity; unit and total values; currency; country of origin; and confirmed tariff code. The packing list should reconcile those lines to each handling unit, with gross and net weights.
Explain samples, repairs, warranty replacements and temporary movements. They still need a customs value and may require a specific procedure or return evidence. Keep the Spanish translation consistent with the English source description.
Calculate IGV from the customs base
SUNAT confirms that the applicable IGV rate is 18% and that imports of goods are generally within its scope. Import guidance explains that IGV can be calculated over customs value plus applicable duty rather than simply 18% of the supplier’s invoice total. Duty rates depend on the national subheading and any valid preference.
Other charges can include perceptions, selective consumption tax, specific duties, brokerage, inspections and storage. Obtain a landed-cost estimate from the importer’s adviser rather than offering one broad percentage.
Check health, agricultural and technical permissions
Medicines, medical devices and related products can involve DIGEMID. Food and sanitary goods can involve DIGESA, while plants, animals and agricultural products can involve SENASA. Telecommunications and other technical goods may require sector approvals.
A permit should be in place before uplift when required. Batteries, aerosols, chemicals and similar goods also need carrier dangerous-goods assessment regardless of import approval.
Quote beyond Lima and Callao
Lima and Callao are Peru’s principal commercial and cargo area, but delivery to Arequipa, northern coastal cities, Andean operations or Amazon-region addresses can require significant domestic planning. Mining sites may have appointment, induction, escort, equipment and receiving-window requirements.
Provide the department, province, district, street, number and local contact. Confirm whether the premises have a dock or forklift and whether a standard vehicle can reach the handover point.
Peru shipping checklist
- complete address, district, province and department;
- consignee, importer, RUC and customs-agent details;
- piece count, packed dimensions and gross weights;
- precise goods and ten-digit Subpartida Nacional;
- customs value, currency, origin and purpose;
- express, simplified or formal-entry plan;
- PAFTA or CPTPP origin certification where used;
- DIGEMID, DIGESA, SENASA or other permits;
- payer for duty, IGV and clearance; and
- site access, appointment and required date.
Compare services around the Peruvian entry
Clever Couriers can compare currently eligible options, coordinate booking and support tracking. SUNAT, the importer, its customs agent and product authorities determine classification, preference, assessment and release.
Requirements and schedules can change, and customs timing is outside a carrier transit estimate. FreightSafe provides limited protection only and is not comprehensive transit insurance.