In Peru, the entity that regulates customs is the Superintendence of Customs and Tax Administration (Superintendencia Nacional de Aduanas y de Administración Tributaria, SUNAT). SUNAT is in charge of calculating the value of each merchandise, this valuation is known as the CIF(FOB+Insurance+shipping).

1.Import requirements

  1. Unique Taxpayer Registration Number (RUC)
  2. Proof of payment or Sworn declaration of value: Invoice or other documents of equal value issued by the seller.
  3. Transport document: Bill of lading (maritime transport), Air waybill (air transport), or transport card (land transport)

2.How much will be paid

Duty  6%


3.Import process

you have all documents, the process begins. First, a customs agent will prepare the customs declaration of merchandise (Declaración Aduanera de Mercancías, DAM) and submit it for the purpose of obtaining a numbering to your declaration.

If everything worked smoothly, an invoice to pay for tariff and tax fees will be open. After paying, SUNAT enters the procedure. Since all guitars should follow a control process, SUNAT will classify your guitar into 3 categories for regulation purposes, the category that you receive will be your channel of control. After your declaration of guitar and all your documents have been reviewed a last in-person control of your guitar may take place. If everything is in order, you will receive a lift order and should be able to pick up guitars without any problem. Guitar successfully imported!

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