
Changes on the New Regulations of Special Customs Regime of Baggage and Household Goods
Dear traveler:
As of August 24, 2013, the new Regulations of the Special Customs Regime of Baggage and Household Goods approved by Supreme Decree No. 182-2013-EF took effect. The main changes are as follows:
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New tax-exempt list of baggage (Article 9° of the Regulations);
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Reduction to twelve percent (12%) on the Customs value of the single tax applicable to goods considered baggage that are not included on the tax-exempt list of goods whose value does not exceed US$ 1,000 (one thousand US dollars).
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To benefit from household goods, a traveler must prove a residence abroad of no less than thirteen (13) consecutive months prior to his/her arrival. The current regulations do not consider that such term must be "immediate" upon arrival.
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Regarding seized goods of baggage or household goods, a traveler can benefit from the immediate payment of customs tax debt, and corresponding fees and fines established in the General Customs Law. Payment results in automatic clearance of seized goods.