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Temporary Entry of Goods

You can enter into the country, without the payment of taxes and for a certain term; any of the following goods or articles (as long as they can be identified and individualized):

Tools and equipment that are necessary for professionals and technicians, who render services in the country, to perform their duties and activities
Items intended to artistic, scientific, cultural, sporting or educational purposes
Costumes of artists, theatre companies, circus and others.
Samples not exceeding one (01) unit per type (the Customs Authority can require the necessary marking that allow the full identification of samples prior to their entry).
Arms for civilian use, upon compliance with mandatory requirements (in case of security staff or members of diplomatic missions bringing arms, the deadline for temporary entry is established by the ruling of the competent entity).
Other items not exceeding one (01) unit per type or kind.

In these cases, you must submit to the customs authority a Temporary Entry/Exit Declaration and a guarantee (*) equivalent to the corresponding taxes.
*Letter of guarantee, Cash guarantee, Nominal guarantee

Download Temporary
Entry/Exit Declaration
Important
  • The maximum period of stay in the country is twelve (12) months.
  • Temporary entry of spare parts, parts or pieces of tools, machines or equipment, as well as consumer goods, is not allowed and they must be subject to the regular import procedure.

What should I do if I want to leave Peru with equipment, working tools, sports goods and/or items, which I brought temporarily?

Within the time granted, you should appear before the Customs Authority with the equipment, working tools, sports goods and/or items which you brought temporarily, together with the Temporary Entry/Exit Declaration, for control and procedure regularization. Bear in mind that within the granted time, the temporary entry of such items can be regularized with the nationalization through a Baggage Declaration or the regular import procedure, as appropriate.

What should I do if I want to leave Peru with equipment, working tools, sports goods and/or items, which I brought temporarily?

What if at the expiration of the permitted period you do not appear before customs to regularize temporarily entered goods?

If this happens, SUNAT will automatically nationalize the goods you entered temporarily, executing the guarantee. In the case of restricted goods that do not have the authorization of permanent admission to the country, the Customs Administration will inform the competent sector to proceed with its seizure (according to the respective regulations).

What if at the expiration of the permitted period you do not appear before customs to regularize temporarily entered goods?

What should you do to not pay taxes for goods or items intended for touristic, sports, or professional activities, which you will perform for a determined time in Peru?

You must request to the customs authority a temporary entry with the suspension of tax payment for the goods or items you carry, for the time of permanence in Peru (maximum, twelve months), by means of a Temporary Entry/Exit Declaration. You may enter temporarily the following:

  1. Equipment and/or goods for professional use, if you perform functions such as: News agent, foreign press correspondent or representative of foreign media (provided they are recognized by the Ministry of Foreign Affairs).
  2. Sports articles for competitions organized by official state entities or recognized by the Peruvian Institute of Sport.
  3. Artículos deportivos para uso personal, bienes y equipos para el desarrollo de actividades relacionadas con el turismo de aventura (siempre que sean identificables e individualizables), tales como:
    • Delta wing
    • Climbing or hiking
    • Canoeing
    • Hunting
    • Underwater hunting
    • Speleology
    • Water skiing
    • Snow skiing
    • Kayaking
    • Flora and Fauna watching
    • Paragliding
    • Fishing
    • Surfing
    • Trekking
    • Wind surf
What should you do to not pay taxes for goods or items intended for touristic, sports, or professional activities, which you will perform for a determined time in Peru?