Peru Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Peru.

Required Documents

  • bill of lading/airway bill
  • commercial invoice
  • packing list
  • Certificado de Desinfección (Certificate of Disinfecting) is only required for the imports of wheat flour and used clothing and shoes
  • deed of donation
  • Declaración Jurada del Consignatario (Declaration from the Donor). In the case of food, drinks or medical donations, this document is required, stating the expiry date of the product.

Prohibited Goods

Similar restrictions apply to donations as to general imports, except for used clothing and shoes which can be imported as donations.

Tax Exemption

  • Peru offers tax exemption on humanitarian cargo. Donations and imports for the following are tax-exempt:
  • public National Sector
  • organisations
  • religious organisations
  • legally established foundations dedicated to: education, culture, science, social and hospital assistance
  • the Central Government, local Governments, public organisations and institutions
  • other donations that are tax exempted are those made under the Treaty of International Technical Cooperation and Assistance for Transition Incentives, and those for private institutions with free educational and humanitarian goals that are properly registered in their sector. The following is exempted from the General Tax on Sales:
  • imports of donated goods for religious entities
  • imports of donated goods with foreign finances, as long as they are for public works from Treaties on the basis of Technical Co-operation / Bilateral agreements with Government International Organisations
  • imports of free goods for Dependencies and Entities of the public Sector as long as they are approved according to the required national regulations.

PreShipment Application

Donated goods coming into the country do not need to have the Pre-shipping Report or the Verification Report when they are completely tax exempted.

Monetary Valuation

Customs do not require monetary valuation for humanitarian shipments.


Donations of wheat flour, used clothing and shoes must be accompanied by a Certificado de Desinfección (Certificate of Disinfection). Food, drinks and medication donations must have a Declaración Jurada del Consignatario (Declaration from the Donor) stating the expiry date of the product.

Other Info

  • INTA-PE.01.02
  • Procedimiento de Donaciones[peru_doc (Microsoft Word Document)
  • 870kb] Information published in Spanish by the Peruvian customs authority on the procedures for humanitarian organisations that are receiving donations.


Super-Intendente de Aduanas, Peru Customs Date published: 05/01/2002


Regions / countries / territories

Americas: Peru