Goods in custody

Travelers shall leave their declared goods in Customs Authority custody and shall receive a proof of custody when:

• Taxes are not paid;

• Goods they bring are not considered as baggage and do not comply with legal requirements for entry into the country (restricted goods); and

• Goods they bring are not considered as baggage, which are subject to the appropriate customs destination by fulfilling the legal requirements of the General Customs Law and special regulations. The Proof of Custody shall be used to complete the documentation required in the Customs destination, according with SUNAT provisions.
  
  For more information, review the document "Proof of Custody" on the following link:
  Format Proof of Custody (Spanish Translation - English)