Documents to Ship Cargo to Peru: Requirements & Process

Quick Answer: Shipping commercial cargo from the USA to Peru requires a commercial invoice, packing list, Bill of Lading or AWB, the SUNAT DAM declaration and the consignee's RUC. With AB Group Shipping, a 20ft container to Callao starts from $1,080 from Miami (October 2026 quote), 19 days port to port.

The list of documentos para enviar carga a Perú is short. What stops cargo at Callao is not a missing document — it is two documents that disagree about weight, value or HS code.

What documents do I need to send cargo to Peru?

Quick Answer: Peru requires the DAM import declaration, the commercial invoice and the transport document (B/L or AWB) for import clearance, per SUNAT procedure DESPA-PG.01 version 8. Add the packing list, the consignee's RUC, the certificate of origin for duty preference, and any sector permit your product needs.

That is the full core set for a commercial import. Everything else is either support for valuation or a product-specific permit.

• Commercial invoice (factura comercial) — the base of the customs value.
• Packing list — piece count, weights, dimensions, marks and numbers.
• Transport document — Bill of Lading for ocean, Air Waybill for air.
• DAM — the Declaración Aduanera de Mercancías filed with SUNAT.
• Certificate of origin — only if you claim US–Peru TPA preferential duty.
• Insurance certificate — where the cargo is insured; the premium enters the CIF base.
• Sector authorization — for restricted goods, before the cargo moves.

Why the RUC comes first

Peruvian customs (SUNAT) requires the consignee's RUC, per Procedimiento General DESPA-PG.01 version 8. Check it is active and habido before the vessel sails. A suspended RUC discovered after arrival at Callao means storage days you did not budget.

For shipments to Peru under DAP, the consignee handles import clearance and needs a RUC (SUNAT, DESPA-PG.01 v.8). Confirm the number in writing at booking, not at the terminal.

Certificate of origin is optional for entry only

Your goods enter Peru without a certificate of origin. They just pay the standard ad valorem rate for their tariff line. The Peru Trade Promotion Agreement (PETPA) only applies when the origin claim is documented and matches the DAM.

Shipping documents, samples or small parcels instead of a container? The courier regime has its own, much shorter file — see our Free Courier Documents Calculator: USA to Peru 2026 before you prepare anything.

What must each document actually show, field by field?

Quick Answer: Each document must agree with the others on five fields: HS code, Incoterm 2020, total value, gross and net weight, and marks and numbers. SUNAT's orange and red channels exist to find mismatches. One wrong digit between invoice and packing list triggers a document review and storage days at Callao.

Most importers treat these as three separate forms. SUNAT reads them as one statement about one shipment.

Commercial invoice: the fields that get checked

The factura comercial Perú carries the customs value, so every line matters.

• Seller and buyer full legal names and addresses
• Consignee RUC number, printed on the face of the invoice
• Invoice number and date
• HS/HTS classification per line item
• Unit price and total value in USD
• Incoterm 2020 with the named place (FOB Miami, CIF Callao)
• Country of origin per line, not per shipment
• Payment terms

Packing list: not a copy of the invoice

The packing list answers physical questions. How many pieces, what type of package, what do they weigh, how big are they.

It must show piece count, package type, marks and numbers matching the container or pallets, gross weight, net weight, dimensions and total CBM. A packing list that is the invoice with a weight column added is the fastest route to orange channel.

Bill of Lading or AWB

The transport document must name the shipper, the consignee with RUC, and the notify party. Port of loading and discharge must be real and consistent. Callao is PECLL under the UNECE UN/LOCODE list for Peru — Lima has its own code, PELIM, so "Lima (PECLL)" is a mislabel.

Freight prepaid or collect must match the Incoterm on the invoice. Container and seal numbers go on the B/L and the packing list, identically.

What is the DAM and who files it with SUNAT?

Quick Answer: The DAM (Declaración Aduanera de Mercancías) is Peru's customs import declaration. In Peru the DAM is filed by the customs agency on behalf of the importer for the import-for-consumption regime, per SUNAT procedure DESPA-PG.01. It carries the tariff classification, customs value, origin claim and the duties and taxes owed.

The DAM is not a shipping document. The carrier does not issue it. It is the legal declaration of your goods to the Peruvian state, and your name sits behind it.

Who files it, and how to check them

For import-for-consumption, the licensed customs agency files the DAM on behalf of the importer. You can verify any agent in SUNAT's operator list: type DESPACHADOR DE ADUANA, class AGENTE DE ADUANA, status AUTORIZADO (SUNAT Asistente Aduanero). Do this once, before you hand over a file.

Anticipated filing beats arrival filing

With the DAM numbered before arrival, a green-channel air shipment can be released the same day it lands (SUNAT, Sin Garantías – Despacho Anticipado). That is the whole argument for despacho anticipado in one line.

SUNAT's teledespacho transmission and processing service runs Monday to Sunday, 00:00–23:59. Declarations can be processed on weekends. A Saturday arrival is not automatically a Monday release.

Do I need a customs broker to import into Peru?

Quick Answer: It depends on value. Per SUNAT, cargo-company imports up to US$2,000 FOB may use the Despacho Simplificado de Importación and be handled by the importer without a customs broker. Above US$2,000 FOB, a customs agency and a DAM are mandatory. Most commercial B2B cargo clears that threshold immediately.

The US$2,000 FOB line is the decision point for air, sea and land cargo-company shipments (SUNAT, Asistente Aduanero). Below it, the importer can handle the Despacho Simplificado directly. Above it, there is no workaround for commercial goods.

The courier regime has different rules

Courier (Envíos de Entrega Rápida) runs on identity, not only on value. Individuals may use a DNI, PTP, carné de extranjería or safe-conduct pass — but only up to 3 imports a year at no more than US$1,000 FOB each, or 1 a year between US$1,000 and US$2,000 (SUNAT, Envíos de Entrega Rápida – Courier). Beyond that, or for commercial goods, a RUC is required.

SUNAT also does not require an invoice on every courier shipment. For courier imports, an invoice or equivalent document is needed when the goods were bought internationally, and no packing list is listed.

Power of attorney

A notarized power of attorney is required where a third party does the paperwork on your behalf (SUNAT, official pages). Prepare it early. It is a document that always arrives late when nobody asked for it at booking.

Which documents change by shipment type: FCL, LCL, air, courier or personal effects?

Quick Answer: The core file stays the same; the transport document and the regime change. FCL and LCL ocean cargo moves on a Bill of Lading, air freight on an AWB, courier under the simplified Envíos de Entrega Rápida regime, and household goods on a DSI form issued free at the customs office of entry.

Pick your regime before you prepare documents. Preparing a full commercial file for a menaje de casa shipment wastes a week.

Not sure which one your volume calls for? The cost curve crosses around 10 CBM — we break the math down in USA-Latin America FCL vs LCL: The 10 CBM Breakpoint.

Personal effects: the DSI, not a "declaración jurada"

For a menaje de casa cargo shipment under the general regime, the documents are: passport or official ID, the Declaración Simplificada de Importación (DSI) — a free form given at the customs office of entry — the international transport document, the warehouse's volante de despacho and the insurance policy if insured (SUNAT, menaje de casa page).

There is no "Declaración Jurada de Equipaje y Menaje de Casa" for a cargo shipment. The form is the DSI, and the Declaración Jurada de Equipaje covers only baggage the passenger carries (DS 182-2013-EF; SUNAT).

Under the general regime, menaje de casa pays a single tax of 12% on the customs value — FOB plus international freight and insurance, as determined by SUNAT (DS 182-2013-EF). That regime has no value cap and is not an exemption (SUNAT, Guía de Beneficios al retorno al Perú, 12 Feb 2025). Vehicles of any kind, boats, aircraft and their parts are excluded from menaje de casa (DS 182-2013-EF art. 4).

Moving a whole household rather than selling goods? Start with Moving Abroad From the USA: Complete Guide — the document track is genuinely different.

How do Incoterms 2020 decide who produces which document?

Quick Answer: Incoterms 2020 allocate document duties, not just costs. Under FOB and CIF the seller clears the export and issues the invoice; the Peruvian buyer files the DAM. Under DAP the consignee handles import clearance and needs a RUC. Under DDP the US seller takes on import clearance and duties by contract; how that works under Peruvian rules depends on the case, so confirm it with a licensed customs agent before shipping.

Most document disputes we see are really Incoterm disputes that nobody resolved at the contract stage.

Why DDP into Peru is usually a bad trade

DDP reads beautifully in a sales contract. It also commits the US seller to import clearance and duties in Peru, and how a foreign seller meets that under Peruvian rules is something to confirm with a licensed customs agent before shipping. For shipments under DAP the consignee handles import clearance and needs a RUC (SUNAT, DESPA-PG.01 v.8) — which keeps the obligation where the registration already exists.

CIF is a tax term, not only a delivery term

Peru's import taxes are calculated on the CIF value: goods value, international freight and insurance (SUNAT, Tributos que gravan la Importación). So the Incoterm you choose changes the tax base, not just who pays the freight invoice.

Which permits do regulated products need before shipping?

Quick Answer: Restricted goods need the competent sector's authorization as part of the customs file, and it must exist before the cargo moves. SUNAT will not release restricted cargo while the control document is pending, and the authorization is checked against the DAM. Confirm your product's sector with a licensed customs agent before you buy.

These are the categories we see stopped most often on the USA–Peru lane.

• Refrigerators and air conditioners — restricted as ozone-depleting substances; they need a control document from the Dirección General de Asuntos Ambientales (DGAA) of PRODUCE (SUNAT Asistente Aduanero).
• Firearms and ammunition — importing firearms needs prior SUCAMEC authorization, and weapons are excluded from the menaje de casa regime (DS 182-2013-EF art. 4; SUNAT Aduanet).
• Plants, seeds, animals and their by-products — excluded unless the competent body expressly authorizes them, SENASA for animals (DS 182-2013-EF art. 4).
• Used machinery — the SENASA phytosanitary permit must be obtained before shipment, not on arrival in Callao (SENASA).
• Objects of historical, archaeological, artistic or cultural interest — excluded unless they carry an authorization (DS 182-2013-EF art. 4).

For import licensing basics on the US side, the guidance at Cómo obtener una licencia o permiso de importación is a sensible starting point, and the US government's Peru - Import Requirements and Documentation country guide covers the Peruvian side at a high level.

Regulated categories follow similar logic across Latin America. Our breakdown of Importing Auto Parts from USA to Guatemala: Full Guide shows the same permit-before-purchase workflow applied to another controlled category.

Do I need a certificate of origin to ship from the USA to Peru?

Quick Answer: No — not to enter Peru, but yes to pay less duty. SUNAT requires a certificate of origin to claim trade agreement preference. Without it, your goods pay the standard ad valorem rate for their tariff line. Under the US–Peru TPA, qualifying US-origin goods can enter at preferential rates.

Peru's SUNAT requires a DAM declaration and RUC number for imports, plus a certificate of origin for trade agreement preference (SUNAT – Instituto Aduanero y Tributario, Curso Básico de Aduanas).

Origin is production, not purchase

Origin means where the goods were produced or substantially transformed. It is not where you bought them or where they were warehoused. A Miami distributor does not make Chinese-manufactured goods US-origin, and a Free Trade Zone transit does not change origin either.

The HS code has to match everywhere

The HS code and description on the certificate must match the invoice and the DAM. A classification mismatch kills the preference claim, even when the goods genuinely qualify. Align classification before the certificate is issued, not after.

How much is the import tax and IGV when shipping to Peru?

Quick Answer: Peru taxes imports on the CIF value: ad valorem duty by tariff line, plus a combined 18% IGV/IPM, plus the percepción del IGV. In 2026 the 18% splits as IGV 15.5% + IPM 2.5% under Ley 32387. The percepción is an advance payment credited against your sales IGV, not an extra tax.

Peru's import taxes are calculated on the CIF value — goods value, international freight and insurance (SUNAT, Tributos que gravan la Importación). That is the base everything else multiplies.

The math, step by step

1. Add goods value + international freight + insurance = CIF value.
2. Multiply CIF × the ad valorem rate for your tariff line = duty.
3. Multiply (CIF + duty) × 18% = combined IGV/IPM.
4. Add the percepción del IGV, an advance payment credited later against sales IGV.

Worked example, structure only: goods at $20,000, ocean freight at $1,080 and insurance at $120 give a CIF of $21,200. Apply your tariff line's ad valorem rate to that $21,200 to get the duty, then apply 18% to CIF plus duty. The ad valorem rate depends entirely on your tariff line — confirm it with a licensed customs agent.

The percepción del IGV applies to imports as an advance payment rather than an extra tax, and it can later be credited against sales IGV (SUNAT). Budget it as cash flow, not as cost.

What does freight to Callao cost and how fast does cargo clear?

Quick Answer: Ocean freight to Callao depends on your gateway, container size and sailing week. In October 2026, a 20ft from Miami started at $1,080 with 19 days port to port, and 14 days from Los Angeles. SUNAT does not publish a guaranteed clearance duration for any control channel.

These are port-to-port rates: you bring the cargo to the departure port and collect it at Callao.

FCL 20ft

MiamiUSMIA

→

CallaoPECLL

from · Oct 2026 USD$1,080 Quote this route →

FCL 40HC

Los AngelesUSLAX

→

CallaoPECLL

from · Oct 2026 USD$1,944 Quote this route →

FCL 20ft

HoustonUSHOU

→

CallaoPECLL

from · Oct 2026 USD$1,431 Quote this route →

Which gateway serves your region?

Your origin decides your gateway, and the gateway decides both price and transit.

• California and the Southwest → Los Angeles/Long Beach, the fastest lane at 14 days
• The Northeast → New York/New Jersey, 18 days
• Florida and the Southeast → Miami or Savannah, 19 days from Miami
• Texas and the central states → Houston, 27 days
• The Midwest → by rail via Chicago to the nearest coastal gateway

Shipping from Phoenix, Dallas, Atlanta or Denver? Use the nearest listed origin as an approx. figure — Phoenix is approx. the Los Angeles price, leaving from Los Angeles/Long Beach; Dallas is approx. the Houston price, leaving from Port Houston. The calculator on this page prices your exact origin ZIP.

Clearance time at Callao

SUNAT does not publish a guaranteed clearance duration for each control channel (DESPA-PG.01 v.8). SUNAT assigns green (direct release), orange (document review) or red (physical inspection), and the channel cannot be negotiated (SUNAT, Asignación del Canal de Control).

Plan with anticipated DAM filing, not with a promised number. Door-to-door delivery and destination charges at Callao are not ABGS freight — the container terminals there are run by DP World Callao and APM Terminals, and their storage and handling tariffs are separate.

Comparing lanes across the region? Our breakdown of Shipping Times USA to El Salvador 2026: 1-25 Days shows how transit ranges shift by mode on a shorter Latin American route.

Your document checklist before booking

Quick Answer: Before booking, confirm five things: the consignee's RUC is active, the HS codes are classified and consistent, the Incoterm matches the freight terms, any sector authorization exists, and your customs agency is listed as AUTORIZADO in SUNAT's operator list. Everything else follows from those five.

Run this list once per shipment and the documentos para enviar carga a Perú stop being a scramble.

• Consignee RUC confirmed active and habido, in writing
• HS codes classified per line and identical on invoice, certificate of origin and DAM
• Incoterm 2020 with named place on the invoice, matching the B/L freight terms
• Gross weight, net weight and CBM identical on packing list and transport document
• Sector authorization obtained before the cargo moves, for restricted goods
• Customs agency verified in SUNAT's operator list as AUTORIZADO
• Despacho anticipado agreed with your agent at booking, not at arrival

The Peru - Import Requirements and Documentation guidance is useful background reading, but your tariff line and your sector permit are specific to your product. For anything touching duty rates, eligibility or classification, confirm with a licensed customs agent before you buy — AB Group Shipping is a freight forwarder, not legal counsel.

Documents are the cheap part of importing into Peru. Demurrage at Callao is not. Get the file consistent, file the DAM before arrival, and use the calculator on this page to price your exact route from Miami, Houston, New Jersey, Los Angeles or anywhere else in the USA — with the freight figure you will need for your CIF calculation anyway.