CUSTOMS CLEARANCE PERU FROM CHINA 2026: IGV 18%, DUTY, FTA & SUNAT DOCUMENT CONTROL

Market Update: 2026

Peruvian clearance is where Asia–Peru transit most often loses calendar when SUNAT data is missing or Callao/Lima inland is misaligned. Entry is SUNAT / Aduanas—do not silent-copy a Colombia dual-coast playbook.

Shipping from China to Peru · Customs clearance · Sea to Peru · Air to Peru · DDP to Peru · HS code.

Documents required for Peru customs clearance from China

1

Commercial invoice with specific descriptions and values

2

Packing list aligned to invoice

3

B/L or AWB

4

Correct HS codes

5

RUC of the importer

6

Power to broker where applicable

7

Compliance evidence where required

⚠️

Internal nicknames (“kit A”, “parts mix”) are not clearance descriptions.

Import duty from China to Peru

Duty is HS-driven. Classify first. Mode does not erase duty. Put the estimate into landed cost before locking sales pricing. A weak HS at Callao erases sailing value in dwell.

Classify first. Quote second.

Import IGV and taxes in Peru

IGV is generally 18% on the taxable import base, plus duty by HS—with possible China–Peru FTA preference when documents are valid. It is a cash-flow event—confirm with your advisor. Under DDP, writing must say whether taxes and FTA assumptions are included, excluded or disbursed. Silent taxes inside an “all-in” turn release into a finance dispute.

Callao discharge vs final Peruvian city

Callao discharge is not delivery to a Lima DC. Declare the final city. A design that stops at berth without modelled inland creates free-time loss and extra cost. Incomplete SUNAT data, missing FTA origin evidence or SENASA/DIGEMID holds erase sailing value in dwell.

Callao discharge + Lima inlandModel free time, truck and DC appointment
Port onlyAccept that “arrived” is not “available at DC”
DDPScope must name city, IGV and FTA assumptions—not only the port

SUNAT / Aduanas declaration

Assign broker and data owners before departure from China. Vague descriptions delay release. SUNAT is not optional admin because you chose slow sea or fast air. Invoice, packing list and B/L or AWB must tell the same story. When China–Peru FTA preference is claimed, origin evidence must travel with the cargo story—not as an afterthought. SENASA / DIGEMID evidence likewise.

SUNAT data quality, FTA origin readiness and agency controls are critical—not decorative paperwork.

Why shipments from China get delayed in Peru

Weak HS/descriptionsQueries and dwell
Taxes unclear under DDPFinance friction
Port/inland mismatchExtra cost
SUNAT / Aduanas dataProcess friction
Lost free timeDemurrage
Compliance lateArrived but not usable

How DDP changes the Peru clearance flow

DDP can coordinate brokerage and delivery. It does not invent HS or waive SUNAT / Aduanas. Use the Peru DDP spoke to audit scope.

Pre-shipment customs checklist for Peru

✓

Final postcode fixed

✓

HS reviewed

✓

Duty + IGV in cost

✓

RUC confirmed

✓

Broker assigned

✓

DDP or brokerage scope signed

✓

Free time and inland modelled if sea

✓

Decision-maker available around arrival

Key takeaways for shipping from China to Peru

Peru clearance rewards preparation on a Callao-centred Pacific lane with clear SUNAT data and controlled FTA documents. Callao arrival does not fix a weak HS. Only-here: align clearance with same-country sea/air/DDP spokes; model Callao-to-Lima inland and preferential origin evidence; do not reuse a Colombia playbook without adapting RUC, IGV 18% and SUNAT. Arrival counts when there is release and inland delivers.

Need clearance support in Peru?

Commodity, HS if known, values, origin, Peruvian city / postcode (Lima…), ocean or air, and whether you need DDP with duty/taxes.