Goods which are exempt from tax payment

 Household goods, whose total value shall not exceed US$ 30,000. SUNAT shall be in charge of goods valuation. Household goods refer to goods listed in article 24° of Regulations on Baggage and Household Goods approved by the Supreme Decree N° 016-2006-EF:

-	Furniture
-	Table and bed linen.
-	Glassware, chinaware, cutlery and other tableware.
-	Cookware and baking utensils.
-	Ornament items including original paintings or copies.
-	Cleaning and similar products for home use.
-	Domestic tools.
-	Electrical items for domestic use, one (1) for each type.
-	Books, one (1) per title.
-	Three (3) carpets or tapestry.
-	One (1) telephone set.
-	TV set.
-	Music player.
-	DVD player.
-	One (1) personal computer and its peripherals.
-	One (1) fax machine.
-	One (1) gym equipment.
-	One (1) portable electronic video game for domestic use.
-	One hundred (100) units of used phonographic disc, compact disc, digital video disc, magnetic tape recorder, cassette and videocassettes.
-	Bicycles.
-	Toys
-	Other goods for personal and home use.

Goods exceeding US$ 30,000 shall be nationalized by paying the total amount of tax.

• New or used automotive vehicle, provided that it meets the requirements referred to in the Regulations of Migration Incentive Law. The total value of the automotive vehicle shall not exceed US$ 30,000 (cost, insurance and freight). For such purpose, SUNAT shall apply the valuation methods, as appropriate, established in the current legislation. The cylinder capacity of an automotive vehicle shall not exceed 2000 c.c., and a used vehicle shall not exceed 49709 miles in accordance to the Supreme Decree N°042-2006–MTC. If it is a used gasoline-fueled vehicle, it shall not be older than 05 years from its date of manufacture and if it is a vehicle with compression-ignition engine (diesel and other), the benefit shall apply only to new vehicles since the importation of used vehicles with compression-ignition engine is prohibited.

The importation of vehicles is subject to current restrictions and prohibitions and to the quality requirements.

For more information see:  
www.sunat.gob.pe/orientacionaduanera/importacionvehiculos/

/www.sunat.gob.pe/orientacionaduanera/incentivosmigratorios/

• Professional instruments, machinery, equipment, used or new capital assets in good condition, which shall be related to your profession, occupation and/or business activity according to the declaration in the Project. The total value of the before mentioned goods shall not exceed US$ 100,000 by applying the current rules for the corresponding valuation of goods at the moment of their importation. Goods exceeding US$ 100,000 shall be nationalized by paying the total amount of the corresponding tax. Automotive vehicles, spare parts, parts and car parts of vehicles are not considered as professional instruments, machinery, equipment or capital assets.

See:  www.sunat.gob.pe/orientacionaduanera/incentivosmigratorios/

 Updated on 11.07.2011