Each export is supported by a set of commercial, transport, customs and quality or origin documents. What matters is that they exist on time and that they say the same thing as each other.
Goal: Recognize the documents of an export by family and check that they match each other before sending the full set to the buyer.
Each export generates a set of documents: the papers, today almost all electronic, that prove what you sold, how it travels and with what permits it leaves the country. They fall into four families: commercial (the sale), transport (the journey), customs (the legal exit) and quality and origin (the destination's requirements). Not all apply every time: they depend on the product, the destination and the contract.
The central document is the export invoice, the electronic proof of payment that you issue to the buyer abroad. It carries no IGV: the tax law says that the sale of goods by a domiciled party to a non-domiciled one is not taxed if the goods go through the customs procedure of definitive export. If you invoice before shipment, the same rule gives 60 calendar days from issue to ship; confirm with your accountant how to apply it. The commercial group is completed by the contract or purchase order and the packing list, which details packages, weights and measures.
The transport documents are issued by the carrier: the bill of lading or B/L at sea, the air waybill (AWB) by air and the road waybill by road. The B/L proves the transport contract, records that the cargo was received on board and, in its original version, allows the cargo to be collected at the destination. Always ask for the draft before it is issued: correcting it afterwards costs time and money.
Before customs, you first give an electronic mandate to your customs agent: the authorization for them to clear goods in your name, which must be granted before the DAM is numbered. Then they transmit the DAM. According to SUNAT, clearance is supported by the declaration, the proof of payment, the transport document, the control document if the goods are restricted, and any others the product requires. The transfer of the cargo to the terminal is backed by the electronic delivery note (guía de remisión electrónica).
The quality and origin documents depend on the product. SENASA issues the phytosanitary certificate for plants and plant products, which is processed through the Foreign Trade Single Window (VUCE). In fishing and aquaculture, SANIPES is involved, and in processed foods, DIGESA. The certificate of origin gives access to tariff preferences and is studied in the course on Customs Taxes, Trade Agreements and Origin. If you sell CIF or CIP, add the insurance certificate.
Before sending anything, do a cross-check: compare across all the documents the buyer, the product description, the quantities, the weights, the Incoterm® and the value. With a letter of credit, the bank examines the documents against the terms of the credit and a discrepancy can lead to rejection of payment (course on Finance, Costs and Payment Methods). Keep a copy of everything: it will serve as support before SUNAT and for drawback and the credit balance.
| Document | Who issues it | What it is for |
|---|---|---|
| Export invoice | You, as the exporter | Proof of payment for the sale; supports the DAM; no IGV |
| Packing list | You | Details packages, weights and measures of the cargo |
| B/L, air waybill or road waybill | Shipping line, airline or carrier | Proves the transport and receipt of the cargo; the original B/L allows it to be collected at the destination |
| Electronic mandate | You, to your customs agent | Authorizes clearance; given before the DAM is numbered |
| DAM | Customs agent; SUNAT numbers it | Declares the goods under the definitive export regime |
| Phytosanitary certificate | SENASA, via VUCE | Certifies the phytosanitary status of plants and plant products |
| Certificate of origin | MINCETUR or an authorized entity, via VUCE | Certifies origin to obtain tariff preferences |
| Insurance certificate | Insurer | Covers the goods if you sell CIF or CIP |
Result: A difference of 90 cases (1,100 − 1,010) caught before issuing the B/L avoids a later amendment and a possible claim from the buyer or the bank. Reviewing each document once costs less than correcting it later.
2026
In its customs guidance for exporting (consulted in October 2026), SUNAT defines the exporter as the one who places goods under the definitive export regime. If they have a RUC, they must not have “no habido” (not located) status. They must give a mandate to a customs agent, electronically, before the declaration is numbered. Clearance requires the declaration, the proof of payment, the transport document and, if the goods are restricted, the control document.
Check your RUC status and grant the mandate before the agent numbers the DAM.
Source: SUNAT – Orientación aduanera: requisitos para exportar
2017
The VUCE of MINCETUR published the interoperability manual for Pacific Alliance phytosanitary certificates. Colombia, Chile, Mexico and Peru exchange signed certificates electronically. Once approved by SENASA, a Peruvian exporter's certificate is transmitted to the countries of the bloc and the importer has it available at the destination without the exporter submitting it in paper form. It matters because it reduces paper and the risk of the document arriving late at the destination customs.
If you export to the Pacific Alliance, process the phytosanitary certificate through the VUCE and confirm with your buyer that they see it in their system.
2026
Article 33 of the IGV Law, in the text published by SUNAT (consulted in October 2026), establishes that the export of goods is not subject to the tax. It defines export as the sale of movable goods by a domiciled party to a non-domiciled one, provided the goods are subject to the customs procedure of definitive export. For sales invoiced before shipment, it sets a deadline of 60 calendar days from the issue of the proof of payment. That is why the export invoice goes out without IGV and its date must be coordinated with the shipping date.
Issue the export invoice when you have a reliable shipping date; if you invoice earlier, count the 60 calendar days.
Source: SUNAT – Ley del IGV, Capítulo IX: De las exportaciones (artículo 33)
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