Max. 5 Years Old: Vehicles older than 5 years are not allowed for importation. However, certain exceptions apply for specific types of vehicles such as diesel-powered ones in passenger and cargo transportation categories, with different age limits.
Left-Hand Drive Vehicles:
Importation of left-hand drive vehicles is permitted in Peru.
Inspection Requirements:
A vehicle must pass a physical inspection. If the vehicle is imported through CETICOS or ZOFRATACNA (free zones), a Second Verification Report is required. This inspection ensures that the vehicle meets local standards in terms of documentation and physical condition.
Importation Process:
The vehicle identification number (VIN), Type-Approval number, and registrable details must be declared on the Unique Customs Declaration.
Specifications of special or used vehicles must be submitted, signed by the importer or their legal representative, and certified by a registered mechanical engineer or electrical mechanic.
If importing used vehicles from special zones like CETICOS or ZOFRATACNA, a certifying entity authorized by the Ministry of Transport and Communications (MTC) must issue the inspection certificate.
Duties & Taxes
Selective Consumption Tax: Applied on the total Customs value and Ad/Valorem Customs duties.
General Sales Tax (IGV): 17% applied on the total Customs value, Ad/Valorem CIF customs duties, and Selective Consumption Tax.
Municipal Promotion Tax: 2% applied on the total of Customs value, Ad/Valorem CIF Customs duties, and the Selective Consumption Tax.
Certificate of Title and Registration: Original from the country of origin.
Insurance Policy: Proof of an insurance policy must be provided.
Bill of Lading (BOL): Provided to indicate the shipment and vehicle details.
Original Passport: The importer's original passport is required as identification.
Inspection Certificate: From a certified body to confirm compliance with local regulations.
Gas Emissions Certificate: Necessary to ensure the vehicle meets Peruvian environmental standards.
Declaration of Value: A customs declaration document detailing the vehicle’s value.
Purchase Invoice: Original invoice showing the details of the transaction.
SUNAT Valuation Process
Referential Price Verification: SUNAT uses a system to assess the vehicle's value. Declared values are compared with their database to ensure fair market pricing.
Value Adjustments: SUNAT might adjust values if declared prices are lower than the market average.
Manufacturer’s Price List: In some cases, this list may be requested and must be certified by the Peruvian consulate in the country of purchase.
Customs & Special Considerations
WTO Valuation: SUNAT follows the WTO custom valuation procedure, including a comparative process for market value alignment.
Bonded Warehouses: Importers have 12 months to clear customs or re-export vehicles stored without duty payment. Duties must be paid before clearance.
Tariff Preferences: A certificate of origin may be required (especially from Japan or U.S.) to qualify for preferences and avoid delays.
Additional Notes
Environmental Standards: Gas Emissions Standards are strictly enforced. A Gas Emissions Certificate is required to verify the vehicle meets Peruvian standards.
Safety Compliance: Vehicles must comply with local safety and regulatory standards, including mechanical condition and emissions inspections.
In short: Peru restricts used imports to vehicles under 5 years old. A physical inspection is mandatory, and taxes include the 17% IGV and a Selective Consumption Tax. Bonded storage is available for up to 12 months before final clearance.