Peru customs rules & duty-free allowances

Last reviewed October 1, 2026·Official source

Peru's customs service (SUNAT) is unusually strict about undeclared cash and new electronics: if you arrive with more than the cash threshold and don't declare it, you can lose the entire amount, not just pay a fine. The other trap is that your duty-free allowance is per person and non-transferable — a family cannot pool the alcohol or tobacco limits into one bag. These rules apply to non-resident adult travellers arriving at Lima's Jorge Chávez International Airport or any other port of entry in 2026.

Duty-free allowances

Alcohol
1.0 L
1 litre of liquor over 22% ABV, OR 2 litres of wine or beer under 22% ABV. Must be 18+ to import alcohol. Anything above that is taxed at the general rate plus specific taxes.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
Declare if you carry USD 10,000 or more (or the equivalent in Peruvian soles, about S/ 37,000 at 2026 rates). Use the 'Declaración Jurada de Equipaje y Dinero' form available at the airport or download it from SUNAT before you fly. Undeclared excess can be seized entirely.
Goods duty-free
$800
Personal goods and gifts up to USD 800 (about S/ 3,000) are duty-free. Above that, you pay a flat 4% duty on the excess up to USD 1,000, and the general tariff (typically 6%–11% plus IGV) on anything higher. New electronics and appliances are a frequent target.

Prohibited — banned from import

  • Narcotics and psychotropic substances (cocaine, marijuana, heroin, etc.) — penalties are severe, including long prison sentences.
  • Fresh fruit, vegetables, seeds, plants and soil — banned to protect agriculture.
  • Meat, poultry, dairy and animal products from countries with disease outbreaks (e.g. foot-and-mouth, avian flu).
  • Counterfeit goods and pirated media (movies, music, software) — Peru enforces intellectual property at the border.
  • Weapons, ammunition and explosives without prior government authorization.
  • Endangered species products (ivory, exotic skins, live animals) under CITES.

Restricted — allowed with a permit or declaration

  • Prescription medicines containing controlled substances — need prior SUNAT/Ministry of Health permit.
  • Drones and satellite phones — require a permit from the Ministry of Transport and Communications (MTC).
  • Pets and live animals — need a health certificate and import permit from SENASA.
  • Cultural artefacts and antiques — require an export permit from the Ministry of Culture if purchased in Peru.
  • Professional filming equipment — may need a temporary import permit if you are not a tourist.

Arriving: red vs green channel

Peru uses a red/green channel system at Lima airport and other international arrivals. If you have nothing to declare, walk through the green channel; if you have goods over the allowance, cash over the threshold, or restricted items, use the red channel and present your customs declaration form. There is no separate arrival card for Peruvians or foreigners — the declaration is a single form you fill out before landing or at kiosks in the baggage hall.

Tax-free shopping & VAT refunds

Peru does not have a general tourist VAT refund scheme for ordinary shopping. Only specific 'Tax Free' shops at major airports offer a limited refund on purchases over USD 500 (about S/ 1,850) made in Peru within 30 days of departure, and you must claim at the SUNAT desk before check-in. Most travellers never use it.

Bringing medication

Bring personal prescription medication in its original packaging with a copy of your prescription or doctor's letter. You can bring up to a 3-month supply for personal use. Controlled substances (opioids, benzodiazepines, amphetamines) require a prior authorization from SUNAT and the Ministry of Health; without it, they are treated as illegal narcotics. Some common Western cold medicines containing pseudoephedrine are restricted — check before you fly.

Food, plants & animal products

All fresh fruit, vegetables, seeds, plants, meat, dairy and animal products are prohibited or must be declared. Processed and packaged foods are generally allowed in small quantities for personal use but must be declared. SUNAT and SENASA (the agricultural health authority) will confiscate and destroy any undeclared fresh food at the airport — and you can be fined.

Rules worth knowing

Cash declaration is strictly enforced

If you carry USD 10,000 or more (or equivalent in soles) and fail to declare it, SUNAT can seize the entire amount, not just the excess. Always declare, even if you are just transiting.

Duty-free allowance is per person, not per family

You cannot combine your alcohol or tobacco allowance with your spouse's or children's. Each adult gets their own 1L of spirits and 200 cigarettes. Children have no allowance.

New electronics are scrutinised

Bringing in a new laptop, camera or phone? If it looks new and you have more than one, customs may assume it is for resale and charge duty. Keep receipts for expensive items you already own.

Temporary import for sports equipment

Surfboards, bicycles and camping gear can be brought in temporarily duty-free if you declare them and promise to take them out. You may need a customs form at arrival.

Frequently asked questions

Yes. All arriving passengers must complete a 'Declaración Jurada de Equipaje y Dinero' (Sworn Declaration of Baggage and Money). You can get it on the plane, at kiosks in the baggage hall, or download it from SUNAT. Hand it to the officer at the red or green channel.
You must go through the red channel and declare the excess. You will pay a flat 4% duty on the value above USD 800 up to USD 1,000, and the general tariff (6%–11% plus 18% IGV) on anything above that. If you don't declare and are caught, you face a fine and possible seizure.
Yes, for personal use up to a 3-month supply, in original packaging with a prescription. If it contains controlled substances (opioids, benzodiazepines, etc.), you need prior authorization from SUNAT and the Ministry of Health. Without it, you could be arrested.
You can bring any amount, but if it is USD 10,000 or more (or equivalent in soles), you must declare it on the customs form. Undeclared cash can be confiscated entirely.
Fresh fruit, vegetables, meat, dairy and seeds are banned. Packaged and processed foods are allowed in small quantities for personal use but must be declared. SENASA will confiscate any undeclared fresh food and you may be fined.
1 litre of spirits over 22% ABV, or 2 litres of wine/beer under 22% ABV. For tobacco: 200 cigarettes, or 50 cigars, or 250g of pipe tobacco. You must be 18+.
Peru does not have a general tourist VAT refund. Only a few 'Tax Free' shops at Lima airport offer a limited refund on purchases over USD 500 made within 30 days of departure, and you must claim at the SUNAT desk before check-in. Most travellers do not qualify.

Official source

Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)

For guidance only. Customs allowances and prohibited-item lists change without notice — always confirm with Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) before travelling.