Temporary entry and exit of tourists' vehicles
ENTRY OF FOREIGN VEHICLES
If you are a tourist, you may import your vehicle temporarily without payment of customs duties related to the nationalization of such goods.
If you, as a tourist, import your vehicle temporarily without a Carnet de Passages en Douane (CPD), you can do it in accordance with the Supreme Decree Nº 015-87-ICTI/TUR, for which SUNAT shall issue a Temporary Import Permit for a non-extended period of 90 calendar days and provide a mark for vehicle use purposes. The temporary Import Permit protects your vehicle during its stay in Peru and it shall be shown at Customs authority upon exit from the country.
If during the period of the Temporary Import Permit, you have to leave the country without your vehicle, you have to communicate it to the Customs authority as soon as possible, and subsequently, you have to take your vehicle to a garage or a warehouse of SUNAT and assume all the responsibility and risk in accordance with the Procedure INTA-PG.16 – Tourists’ Vehicles, whose information is on the following link:
http://www.sunat.gob.pe/legislacion/procedim/despacho/destEspeciales/vehiculos/procGeneral/index.html
If the vehicle under temporary import has not left the country upon expiry of period, it shall be seized in accordance with relevant laws and provisions.
The Directorate of Transit is in charge of centralizing and checking the accomplishment of provisions about stay of vehicles in the country as well as seizing the vehicle if the period for temporary import has expired.
The police authorities ask beneficiaries of this regime to show the Temporary Import Permit and the provided mark for vehicle use purposes.
If an accident happens, in which your vehicle is involved, the exit of your vehicle from the country shall be not enforced. The exit of your vehicle from the country shall be allowed upon opinion of customs authority without prejudice of the Treasury or your vehicle´s destruction at your expenses.
EXIT OF PERUVIAN VEHICLES FOR PERSONAL USE
The temporary exit of vehicles for personal use and witha Peruvian license plate that do not have a Carnet de Passages en Douane could be carried out under the temporary export modality by completing the Unique Customs Declaration before customs.
