Cost to Import to Peru: Duty, IGV & the Used-Vehicle Rules
Peru allows used vehicle imports within strict limits and stacks several taxes on top of duty. Here is the full cost picture for importing a vehicle or machine through the Port of Callao.
Seaway Project Cargo Team
Project Cargo & Heavy-Lift Specialists
Peru is an active import market with a clear — if demanding — rulebook for used vehicles, and a layered tax stack that catches buyers who budget only for duty. Here is what actually applies.
The tax stack
| Charge | Rate | Applies to |
|---|---|---|
| Import duty (ad valorem) | ~9% | On CIF value |
| IGV (VAT) | 18% | On the duty-inclusive value |
| Selective consumption tax | ~30% | On used vehicles |
| Advance perception | 5% | Prepayment against future taxes |
Source: SUNAT (Peru) / Decreto Legislativo 843, last verified June 2026. Because the selective consumption tax and perception stack on top of duty and IGV, total taxes on a used vehicle are much higher than the 9% headline. Estimate the duty + IGV portion in the Import Duty & Tax Estimator and budget the extras separately.
The used-vehicle rules
Used gasoline vehicles must be:
- Under 5 years old
- Under 80,000 km
- Left-hand-drive
- Emissions-compliant, and pass a pre-shipment inspection (a verifier report confirming the quality requirements)
These are firm eligibility gates — a unit that fails any one of them will not clear.
Ports and transit
- Houston to the Port of Callao (Lima) — 16-24 days (container / RoRo)
- Paita serves the north of the country
Practical notes
- Arrange the verifier inspection report before shipping — it is required for used vehicles.
- For machinery and project cargo, standard tariff rules apply (no age gate); model the lane and method in advance.
See the full Peru shipping guide for documents and customs detail, or request a quote for your vehicle or equipment from a US port to Callao.
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