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National or foreign donors who are interested in donating goods coming from abroad should initially contact Peruvian public or private agencies (donees) which are authorized to receive and distribute donations in Peru.
Once such contact is established a donor sends to a donee a Donation Letter in order for a donee to make the corresponding arrangements to nationalize donated goods.

If donated goods are Restricted Goods, then a donee should submit a request to the Competent Sector to issue an authorization.

A donee submits a request to the corresponding sector to issue a Resolution of Donation Approval, as appropriate.

If a donee is a religious institution, then such Resolution is not mandatory.

To start customs clearance of donated goods from abroad, a donee should submit the following documents:

  • An import declaration (Unique Customs Declaration – DUA for goods whose FOB value exceeds two thousand U.S. Dollars [US$ 2,000] or a Simplified Import Declaration – DSI for goods not exceeding such amount).
  • A Resolution of Donation Approval (or a reception proof of a request submission).
  • A corresponding carrier document.
  • Permits, authorizations, licenses, registries or other similar documents issued by a relevant sector or a reception proof of a corresponding request submission where it is stated that seven (7) working days have passed according to the first paragraph in article 4° in Law N° 28905, in case of restricted goods.
  • Others such as a current Certification of Registration in the corresponding record of the Peruvian Agency for International Cooperation (APCI) when dealing with Non-profit Private Institutions Recipient of Foreign Charity and Educational Donations (IPREDAS), National Non-government Development Organizations (ONGD) and Non-profit Foreign Established Organizations (ENIEX); or a Donation Letter or Certificate; a copy of a communication addressed to a Peruvian Diplomatic Representative abroad or directly to the Ministry of Foreign Affairs when dealing with Humanitarian Professional Missions; registration certificate in the Record of the Tax-Exempt Entities of SUNAT when dealing with religious institutions.

Click here for more information in Spanish on:

  • Donations Specific Procedure - INTA-PE.01.02


  • Peruvian Agency for International Cooperation (APCI) Orientation Guide











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