What kinds of taxes are levied on imports?

 

 Taxes levied on imports shall depend on the NANDINA subheading in accordance with the classification of the Customs Tariff, and shall be established according to the information provided by the importer (invoices and other complementary information) or according to the physical inspection made by the Customs officer at the moment of clearance. 
Taxes applicable to import are:
Ad Valorem Tariff (rates of 0%, 6% and 11%, as appropriate)
General Sales Tax (16%)
Municipal Promotion Tax (2%)
The following taxes could be applicable additionally and as appropriate:
Selective Consumption Tax
Specific Duties
Provisional corrective Ad Valorem duties
Anti-dumping and countervailing duties
Domestic value added tax Pre-payment
Click here for more information on the tariff treatment applicable to goods:
http://www.aduanet.gob.pe/itarancel/arancelS01Alias
Click here for more information on the subject matter:
http://www.aduanet.gob.pe/aduanas/informag/tribadua.htm