Applicable taxes

The taxes levied on import of vehicles as well as percentage applicable to Insurance if the international transport has no insurance, may be consulted by the National subheading (indicating vehicle) on SUNAT website and its application is as follows:

1. Ad/Valorem CIF Customs duties: is applied on the Customs value comprised by the total of FOB value (Price paid or payable), freight (international transport cost) and insurance (the amount of the international transport insurance premium or the percentage applicable to Insurance).
2. The selective consumption tax is applied on the total of Customs value and Ad/Valorem Customs duties.
3. General sales tax (17%) and the municipal promotion tax (2%) are applied to the total of Customs value, Ad/Valorem CIF Customs duties and Selective Consumption Tax.
4. These taxes are paid before numbering the Unique Customs Declaration with the amount of the domestic value added tax pre-payment, which is established by applying the corresponding percentage on the Customs value and consolidation of import duties.

For more information on definite import of goods, used vehicle valuation and CETICOS, please click the following links:

http://www.sunat.gob.pe/legislacion/procedim/despacho/definitivos/importac/procGeneral/index.html

http://www.sunat.gob.pe/legislacion/procedim/despacho/definitivos/importac/procGeneral/index.html

http://www.sunat.gob.pe/legislacion/procedim/despacho/ceticos/procGeneral/index.html