WHICH GOODS AND ITEMS CAN YOU BRING INTO PERU FREE OF TAXES?

The goods and articles shown in the following list are tax-free and do not require the presentation of the Baggage Declaration:

CLASSIFICATIÓN	DESCRIPTIÓN	QUANTITY AND AMOUNT FREE OF DUTIES
Items for personal use	Suitcases, bags and other commonly used containers containing items that comprise the travelers’ baggage, clothing, adornment items, personal care items, medicines, books, magazines and printed documents.	Provided that they are known to be for traveler’s personal use
Electrical or electronic portable articles (with their own source of energy) 1 For travelers over seven (7) years old. 2 Only one (1) mobile phone for travelers over seven (7) years old	Electrical appliance for hair for home use	2 unit.
	Electronic calculator	1 unit.
	Radio or recording sound player or set containing a combination of both, provided it is non-professional	1 unit.
	Video camera, provided it is non-professional	1 unit. (1)
	DVD player	1 unit.
	Electronic video game for home use	1 unit.
	Electronic agenda or electronic tablet	1 unit.
	Laptop	1 unit. (1)
	Electrical shaver or hair removal device	1 unit. (1)
	Photo camera	2 units.
	Mobile phone	2 units. (2)
Data carrier and memory sticks	Compact disc.	20 units.
	External hard drive for PC.	2 units.
	Memory cards for digital camera, video camera and/or videogame, only if you carry them	4 units.
	USB ports (pen drive)	4 units.
	Digital discs for video or videogame	10 units.
Tobacco and alcoholic beverages (Travelers over 18 years old)	Cigarette packages, or	20 units.
	Cigars; or	50 units.
	Chopped tobacco or tobacco fiber	250 grams
	Liquor	3 litres
Musical instrument	Portable musical instrument	01 unit.
Sports items	Sports items	01 unit. or 01 set
Pet	Live domestic animal as a pet, prior sanitary control	01 unit.
Other items	Items for traveler’s personal use or consumption and gifts which due to their quantity, nature or diversity are not presumed to be used for commercial purposes Electrical, electronic devices, tools and equipment which are used in the traveler’s activities, career or job, (only one unit per type)	US$ 500 (total value)
For disabled or ill travelers	Auxiliary means and equipment necessary for traveler´s medical control and mobilization (wheel chair, stretcher, crutches, blood pressure meter, temperature meter, glucose meter, others), which are carried by disabled or ill travelers	Reasonable for travel
Currency	Currency in cash and/or negotiable monetary instruments in United States dollars or equivalent in another currency	Less or equal to US$ 10,000

IMPORTANT WARNING

The Customs Authority is entitled at any moment of the process to check, register and inspect the traveler, crew and carried baggage or packages.
Undeclared items will be seized by the customs authority. In order to retrieve the items, the traveler must pay the corresponding duties and a penalty equal to 50% on the customs value of the items, prior compliance with customs proceedings (Legislative Decree No. 1053 – General Customs Law and amendments).
Failure to declare or false statement in declaring currency in cash and/or negotiable monetary instruments will result in their temporary withholding and the application of a penalty equal to 30% of undeclared value (Law No. 28306 and amendments).