Who can import?
To be an importer in Peru, you must have a Unique Taxpayer Registry (RUC). Furthermore, an individual may import without having a RUC under the following requirements only:
- When importation is carried out occasionally and its FOB value does not exceed US$ 1,000, and also provided that only up to three (03) importations per year are carried out.
- When an importation, whose FOB value exceeds US$ 1,000, is made once in a calendar year only. For value adjustment purposes, the FOB value shall not exceed US$ 3,000.
Click here for more information on the Unique Taxpayer Registry