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:

1. 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.

 

1. 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   
http://www.sunat.gob.pe/orientacion/ruc/index.html

 

 

 

 

 

 

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