Benefit for household goods entry

Household goods are subject to a single tax of 12% on customs value determined by SUNAT according to current regulations and provided that the following rules are met:

• Household goods must arrive as cargo within one (1) month before and up to six (6) months after traveler’s arrival. 

• The traveler must certify a residence abroad of no less than thirteen (13) consecutive months prior to arrival. This period is considered as not interrupted by the occasional entries of the traveler to the country which shall not be greater than thirty (30) consecutive or alternate calendar days during each year.  

• The traveler must not have used this benefit in the last two (2) years calculated from the numbering date of the Simplified Import Declaration.