Express consignment
Postal consignment means mail consignments, postal parcels, small packages, newspapers, and printed and periodical publications sent through a postal service (SERPOST, courier or express postal service).
A letter and a postal card are considered as a mail consignment; a postal parcel is considered as a postal consignment with a unit weight of at least two (2) kilos and up to fifty (50) kilos.
A postal consignment cannot exceed a value of two thousand U.S. dollars (US$ 2,000) or a weight of fifty (50) kilos.
The Regulations for Special Customs Destinations of Postal Service and International Messenger Service – S.D. N° 067-2006-EF is the specific legal rule for this kind of consignments.
Items for personal and exclusive use of a consignee are not subject to tax payment provided that they are carried by a postal licensee (courier or messenger service) and its FOB value does not exceed one hundred U.S. Dollars (US$ 100), not including transport value, and up to a limit of one thousand U.S. Dollars (US$ 1,000) during a one calendar year.
The postal service has offices in almost every district in the country and it delivers consignments to the office closest to your home. Consignments sent to places where there is a Customs office are inspected and valued at SERPOST by a Customs specialist; prior to which you will be notified to appear.
If there is not a Customs office, inspection and valuation of goods is held in Lima with the presence of a representative from SERPOST. Then a parcel is sent to its destination together with a cancellation paper as appropriate and a notification for you to appear at SERPOST.
If a consignment is sent through an international messenger service (courier), the nationalization proceedings are made by the service in Lima and then it will send the nationalized consignment to you.
Both services depend on a contract signed by you with a postal licensee and a vendor. Fees are agreed and in some cases it includes transport and delivery, and in other cases it includes expenses for nationalization.
Click here for more information (in Spanish)
http://www.aduanet.gob.pe/orientacAduana/enviospostales1.htm
Click here for more information (in Spanish) on Postal Licensee and International Courier.
http://www.sunat.gob.pe/legislacion/procedim/despacho/destEspeciales/consecPostal/procGeneral/inta-pg.13.htm
