Depending on what you want to do with the goods (sell them abroad, show them at a fair, repair them or send a small parcel), there is a different regime or route. Choosing well avoids customs errors and unnecessary costs.
Goal: Choose the export regime or route according to whether the goods stay abroad or come back, and decide whether a shipment meets the Exporta Fácil limits.
A customs regime is the legal treatment that the law gives to goods entering or leaving the customs territory. When exporting, the key question is: do the goods stay abroad for good or will they come back? The answer defines the regime. The three main ones are definitive export, temporary export for re-importation in the same state and temporary export for outward processing. The legal detail of each is covered in the course on Customs: Legal Framework, Regimes and Clearance.
Definitive export is the regime for a sale: the goods leave the country for definitive use or consumption abroad. It is the one you saw in topics 3-1 and 3-2, with DAM, customs agent and shipment. Almost all sales to customers abroad are done this way.
In temporary export for re-importation in the same state, the goods leave for a time (for example, for a fair, as a sample or as equipment) and come back unchanged. With the ATA Carnet (CATA), an international document, the formalities of this regime and the DAM are replaced; its validity is up to one year. The convention was approved by Legislative Resolution No. 30808, published on 05/07/2018. In temporary export for outward processing, the goods leave to be transformed or repaired abroad and come back as a compensating product; the deadline to re-import is 12 months, extendable by up to 12 more.
Exporta Fácil is a route for small shipments by micro and small entrepreneurs. It is operated by Serpost, the state postal operator. SUNAT sets a maximum of US$ 7,500 and 30 kg of weight, and asks for an active RUC and “habido” (located) status. It is useful for testing a market with little risk. If your volume grows, you will move to definitive export.
Besides the regime, the way of selling matters. In direct export, you sell to the buyer abroad and issue the export invoice. In indirect export, you sell to a Peruvian trading company that exports: for you it is a domestic sale with IGV, and the company takes care of the clearance. An alternative is to group with other producers to export together. In a consignment sale, the final price is known later; use it only with trusted partners.
| Way | When it is used | Key fact |
|---|---|---|
| Definitive export | Sale of goods that stay abroad | DAM processed by a customs agent; it is the most common route |
| Temporary, for re-importation in the same state | Fairs, samples and equipment that return | Must come back unchanged; with ATA Carnet, valid for up to one year |
| Temporary, for outward processing | Repairing or transforming the goods abroad | Re-importation within 12 months, extendable by up to 12 more |
| Exporta Fácil | Small shipments by micro and small businesses | Up to US$ 7,500 and 30 kg; through Serpost; active RUC with “habido” status |
| Indirect export | Selling to a Peruvian trading company that exports | For you it is a local sale with IGV |
Result: Each operation has its regime: Exporta Fácil for the small shipment (26 kg, US$ 1,850), definitive export for the large order, temporary export for the fair, outward processing for the repair and a domestic sale with IGV of S/ 3,600 for the trading company.
2026
On the official Exporta Fácil page (consulted in October 2026), SUNAT presents it as an export promotion mechanism for micro and small entrepreneurs. The goods cannot exceed US$ 7,500 or 30 kg, the operator is Serpost S.A. and whoever exports must have an active RUC and must not be “no hallado” (not found) or “no habido” (not located). It matters because it is a route designed for testing a market with small shipments.
If your shipment fits within the limits, consider Exporta Fácil; if your volume grows, move to definitive export.
05/07/2018
On 05/07/2018, Legislative Resolution No. 30808 was published, approving the convention applicable to the ATA Carnet (CATA) in Peru. SUNAT's procedure DESPA-PE.00.23 states that the CATA replaces the formalities of temporary export for re-importation in the same state and the DAM, and that re-importation is authorized for the validity of the carnet, up to one year. It excludes goods that are going to be transformed or repaired.
For fairs and equipment that return, consider the ATA Carnet before you travel: it saves you the formalities of temporary export.
2018
In its training material on SUNAT procedures, with 2018 figures, PromPerú describes temporary export for outward processing as the temporary exit of national or nationalized goods to be transformed, manufactured or repaired. It states that re-importation must be done within twelve months, extendable by up to twelve more, and that it requires the mandate to the customs agent and the commercial invoice, among other documents. It matters because it is the legal route for repairing equipment or transforming inputs abroad.
If you are going to repair or transform goods abroad, note the re-importation deadline from day one.
Source: PROMPERÚ – Material formativo: exportación temporal para perfeccionamiento pasivo
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