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SUNAT Customs, MINCETUR, DIGEMID, INACAL
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End to End IOR
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Yes. If we accept the shipment, you can use One Union Solutions Peru Importer of Record service instead of the foreign seller setting up its own importing company. Customs is handled by SUNAT. The usual permanent commercial route is Importación para el consumo (import for consumption). That filing is the Customs Merchandise Declaration, or DAM. SUNAT usually requires the importer, owner or consignee to hold an active RUC with “habido” status. For goods above US$2,000 FOB on this consumption route, SUNAT also requires a customs agency, acting under a mandate, to file the DAM. [1]
This is not automatic. Before the goods move, check the exact model, specifications, customs value, origin, ownership, end user, intended use and destination. Radio or public-network telecom equipment can trigger MTC controls. Regulated medical products can trigger DIGEMID requirements. Electrical or electronic equipment placed on the market can trigger a MINAM RAEE assessment. Other restricted goods may need a sector control document, often through VUCE. VUCE — restricted goods
The sale term, the transport booking and the named receiver do not decide the customs role. First settle who can be the importer, which customs route applies, and which product-control path is needed.
Companies usually ask us to review a Peru IOR Service route in these cases:
Official sources: SUNAT import guidance and VUCE restricted goods.
How you will use the goods, and whether they will leave again, decides the starting customs route. The product can add a second sector-control path at the same time. This check shows the first work to do. It does not approve a shipment. If you have not decided that purpose yet, pause booking until the permanent-versus-temporary path and the ownership trail are written down.
Official sources: SUNAT temporary admission procedure and VUCE.
Importer of Record Service is a business service name. Peru’s customs rules use importer, owner or consignee, declarant, customs broker and representative roles. For a shipment we accept, One Union Solutions uses its operating structure as the eligible local importer, owner or consignee, and coordinates the declaration file. The appointed customs agency does customs acts under a mandate. Filing the DAM does not make the agency the importer. General Customs Law
In this assessment, the terms mean:
Official sources: General Customs Law and SUNAT mandate guidance.
Each step produces a written result you can use. Authority decisions stay with the authorities. Send high-level details first. After we check whether the shipment can proceed, we ask for documents through a secure channel.
SUNAT assigns the control channel: green, orange for a document check, or red for a physical check. Good preparation can reduce avoidable errors. It cannot choose the channel or guarantee release. Goods over US$2,000 FOB
From 1 September 2026, Resolution No. 079-2026/SUNAT lets you reuse supporting documents in a later declaration when the earlier transmission was readable, complete and error-free, and the earlier declaration is identified. It also lets specified transport or insurance documents be added within 10 calendar days after unloading, but only in listed cases. These are extra procedure tools with conditions. They are not permission to ship an incomplete shipment. Resolution No. 079-2026 import-procedure change
The first assessment needs company and work email; exporter, seller, buyer, consignee and end-user roles; manufacturer, exact model or part number, function and intended use; new, used, refurbished, repaired, replacement, demo, loan or lease status; radio interfaces and frequencies, and any public-network connection; for possible medical devices, intended purpose and known risk class; origin or export country, quantity, value and currency, and Incoterm; known HS or SPN code, destination, arrival window and transport mode; and whether the goods stay, are resold, returned or re-exported. Include make and model, function, radio or medical features, condition, value, end user and end use, and whether the goods stay or leave.
After that check, we may ask for the invoice or contract, packing list and draft transport document; datasheets, manuals, photographs or labels, and radio specifications; current MTC, DIGEMID or other approvals where they apply; origin evidence when a preference will be claimed; ownership, payment and valuation evidence where required; end-use and end-user statements and screening data; and a temporary-use contract, re-export plan and guarantee inputs where they apply.
Do not send passports, bank data, complete contracts or controlled technical files through the public form.
Official sources: SUNAT control-channel and process guidance and SUNAT Resolution No. 079-2026 change control.
Customs clearance is not product approval. One equipment list can create customs work, product work and post-market work at the same time. Do not rely on a broad category claim. Standard IT or electrical equipment still needs a check of the 10-digit SPN, value, origin, condition and restrictions. Do not assume MTC only because the equipment is used in a data center. Radio-enabled or public-network equipment also needs model-level MTC homologation and internment-permit checks. Medical or diagnostic use also needs DIGEMID checks of the establishment, active status, product authorization and risk level. Electrical or electronic equipment placed on the market also needs a MINAM RAEE producer or market-placement assessment. Keep that separate from the customs-release decision. Used, refurbished or mixed or sensitive equipment should be escalated before we accept it.
Official sources: MTC radio homologation, DIGEMID import requirements, MINAM RAEE regime, and INACAL standards distinctio, INACAL — standards and technical regulations]
Test the SPN, valuation, origin, condition and any applicable technical regulation. Evidence: datasheet, power and function details, model list, invoice and origin. Do not assume MTC only because the equipment is used in a data center.
Test MTC homologation, and an internment permit where it applies. Evidence: make and model, manual, bands, output power and certificate record. Approval is for the exact model. Settle it before the goods leave. MTC — radio equipment homologation
Test a separate MTC public-network homologation route. Evidence: interface and function, make and model, and network-use details. Do not extend this trigger to every switch, server or cable.
Test DIGEMID establishment and product authorization, and the risk-level route. Evidence: intended purpose, risk class, registration, labeling and storage evidence. A hospital as receiver does not, by itself, settle importer authorization.DIGEMID — import requirements
Test a MINAM RAEE producer or market-placement assessment. Evidence: placement model, responsible party and product category. Environmental duty may apply after the goods are on the market. It is not a general customs permit. MINAM — RAEE regime
Test condition, safety and end use, and sector controls shown by SPN or function. Evidence: serials, year, refurbishment history, certificates and end use. Escalate the case. Do not promise that a whole category is allowed.
There is no one landed-cost rate for every Peru shipment. Build the model from the actual goods and the actual deal.
Classification – Peru adds four extra digits to the international six-digit Harmonized System. The result is a 10-digit national tariff subheading, called the subpartida nacional (SPN). Use that code to start checking duties, restrictions, minimum descriptions and trade-agreement treatment in SUNAT’s tariff tool. A supplier code or a six-digit heading alone does not settle the declaration. SUNAT — tariff treatment
Customs value – Customs value is assessed under WTO valuation rules and Andean Community rules. The file should support price, freight, insurance, payment terms, whether the parties are related, and any relevant adjustments.
Origin – Origin preference applies only when the agreement, the tariff line, the origin rule and the evidence all match. See Peru trade agreements.
Duty and IGV – SUNAT currently shows general import IGV as 16% plus the 2% Municipal Promotion Tax (IPM). People often summarize this as 18% on the applicable import base. Ad valorem duty, selective consumption tax, trade remedies and advance IGV perception can also apply. That depends on the SPN, origin, product and importer facts. This is not a total landed-cost rate. One Union Solutions gives a shipment assessment only after we review classification, origin, value and the deal. Import-tax credit or recovery is not automatic. Get qualified Peruvian tax advice for that question.SUNAT — import tax guidance
Official sources: SUNAT tariff treatment guidance and SUNAT import tax guidance.
For an accepted shipment, One Union Solutions coordinates whether we can act as importer and a map of the operating route; a model-level product-control check and filing plan; customs-agency appointment, mandate sequence and the DAM file; duty and tax variables, and payment coordination; and exception handling, records and the pack after release. Related: trade compliance support.
The client provides or decides truthful parties, ownership, value, origin, end user and end use; complete specifications and current approval evidence; commercial documents and authorization on schedule; funding and tax or accounting instructions; and timely responses and receiving availability.
The authority or a third party controls how SUNAT reads the declaration, value and classification; MTC, DIGEMID or other sector decisions; broker filing, the SUNAT channel, examination and release; official assessment, exchange rate, remedies and tax-credit treatment; and carrier schedule, terminal handling and final delivery conditions.
One Union Solutions reduces avoidable preparation errors and coordinates the accepted route. It cannot guarantee regulator approval, a customs control channel, a release date, a duty result, or that there will be no inspection, storage or authority questions.
Fix these blockers before the goods leave: booking before the importer, the active/habido RUC and the mandate sequence are confirmed; generic descriptions with no model, function, condition or technical characteristics; assuming the buyer, data center, courier, forwarder or DDP seller is automatically the importer; using the old DUA label without checking the current DAM procedure; applying MTC to all IT equipment, or missing an embedded radio or public-network function; treating every NTP as a mandatory import approval; claiming origin preference without the origin rule and the proof; choosing the wrong permanent-versus-temporary route; and shipping a medical product before DIGEMID roles and authorization match.
We may pause or decline for prohibited, counterfeit, wrongly described or deliberately undervalued goods; parties or end use that cannot pass the required risk screening; missing or inconsistent ownership, payment, origin or valuation evidence; used, radio, medical, encryption, defense, surveillance or other sensitive items without enough review facts; cargo that has moved before importer acceptance or approval is settled; a proposed role that conflicts with local sale, tax, warranty or producer responsibility; or a request for a guaranteed release date, permit or non-compliant treatment.
Some of your burning questions answered.
Not necessarily. If we accept the shipment, you can use One Union Solutions IOR Service operating structure. The commercial importer, owner or consignee position still must be eligible under SUNAT rules. That usually means an active RUC and “habido” status. Every shipment is still subject to product, party, end-use, tax and regulator review.
No. The customs agency files and does customs acts under a mandate. The eligible importer, owner or consignee remains a separate role. For an IOR Service shipment we accept, One Union Solutions coordinates both parts.
DAM means Declaración Aduanera de Mercancías, or Customs Merchandise Declaration. Older guidance and market pages may use DUA, which is an older label. The assessment and the final file should follow the current SUNAT procedure and declaration wording.
There is no safe one-size rate for equipment. SUNAT currently shows 16% IGV plus 2% IPM for general imports, but the full treatment can also include ad valorem duty, perception, selective tax or trade remedies. The exact result depends on the 10-digit SPN, origin, customs value, product and importer facts.
No blanket answer is safe. Radio-emitting equipment and equipment connecting to the public telecommunications network have MTC routes, and an internment permit can apply. A wired server or component should not be pulled into that route only because it sits in a data center. The exact model and function control.
DDP describes delivery duties in the contract. It does not override SUNAT importer eligibility, the broker mandate or sector-product controls. Settle the importer plan separately, and keep it consistent in the commercial and transport documents.
We do not promise a fixed clearance time. Timing changes with pre-shipment readiness, permit status, transport data, payment, SUNAT’s control channel, document questions, physical examination and terminal conditions. The assessment shows the dependencies and the earliest responsible booking point.
Possibly. Peru has temporary admission for re-export in the same state, but only eligible goods and purposes qualify. A guarantee and controlled re-export are required. Choose the route before the shipment is booked. Before the goods leave, send the model, function, radio or medical features, condition, origin, value, parties, end use, destination and arrival window. The assessment will show information gaps, the likely route, product-control work and the next documents needed for a decision. Request an IOR Assessment.
Hard customs, tax and product claims link to the relevant authority. Official sources take priority over this summary. These sources were checked on 3 September 2026.
Prepared by: One Union Solutions editorial team.
Reviewed by: Wahid Azeem, trade compliance manager.
Source check: 3 September 2026.
Update policy: We recheck high-risk customs, tax, permit and operating-route claims at least every quarter, and whenever a cited authority changes its procedure, tool or TUPA (the official list of procedures).
Corrections:info@oneunionsolutions.com.
This page is operational information only. It is not legal, tax or customs advice. It does not replace a shipment-specific review by the relevant authorities or qualified professional advisers. Authority decisions, inspections, charges and release timing stay outside One Union Solutions’ control.
