For samples, spare parts and small lots, the courier carries the goods door to door. Learn SUNAT's categories, the taxes for each, and when it makes sense to move to regular import.
Goal: Classify a courier shipment in its category and calculate the Ad Valorem, the IGV/IPM and the total landed cost.
Courier is an international door-to-door delivery service: it picks up the shipment at origin, brings it by air and delivers it to your address. It works for samples, urgent spare parts, small lots and online purchases. SUNAT calls them express delivery shipments: the express delivery company (courier) clears them for you with a simplified declaration (DSEER).
The regime classifies shipments into four categories. Category 1 is correspondence and documents with no commercial purpose. Category 2 goes up to US$ 200 of FOB value and pays no taxes. Category 3 runs from over US$ 200 up to US$ 2,000. All other cases are category 4: the courier does not clear them and they go under another regime, with a customs agent. FOB value is the price of the goods placed on board at origin, without freight or insurance.
In category 3 you pay Ad Valorem of 4% on the CIF value (goods, freight and insurance) and IGV plus IPM of 18% on the CIF plus the Ad Valorem. Payment is in soles. The shipment goes through the green channel (no inspection) or the red channel (physical examination). Prohibited goods do not enter and restricted goods require their permit, also by courier.
If you buy as an individual with a DNI, SUNAT limits shipments: up to 3 a year of at most US$ 1,000 each, or 1 a year between US$ 1,000 and US$ 2,000. If you exceed that limit or the goods are for sale, you need an active and habido RUC (SUNAT can locate your tax address). If you import for your business, use your RUC from the first shipment: it is in your name and you can support the cost.
Courier freight is charged by weight, in small brackets (for example, every 0.5 kg), and it also uses the volumetric weight. Many couriers divide by 5,000 and not 6,000: length × width × height in cm ÷ 5,000. Per kilo it is more expensive than air cargo, but it saves you the customs agent, storage and coordination. When volume grows, compare with air or sea cargo.
Ask the supplier for a commercial invoice with a clear description, quantity and real value: a value lower than the true one can be sanctioned. If the shipment is held for lack of data or a permit, the warehouse charges for the days of waiting. For large or recurring orders, regular import is covered in module 3 and the cost of each route in module 4.
| Category | What it includes | Taxes |
|---|---|---|
| 1 | Correspondence, documents and periodicals with no commercial purpose | Exempt from taxes |
| 2 | Shipments of up to US$ 200 in FOB value | No taxes under normal conditions |
| 3 | Shipments of over US$ 200 up to US$ 2,000 in FOB value | Ad Valorem of 4% on the CIF and IGV/IPM of 18% on the CIF plus the Ad Valorem |
| 4 | All other cases: they exceed US$ 2,000 or do not fit categories 1 to 3 | The courier does not clear them; they go under another customs regime |
Result: For this shipment the courier wins, with a cost of US$ 920.40 and fewer procedures. As the value gets close to US$ 2,000 or the heading's Ad Valorem is low, compare again with regular import.
30/11/2020
SUNAT approved version 3 of procedure DESPA-PG.28 on express delivery shipments through Resolution 184-2020, dated 21/10/2020, in force from 30/11/2020. It defines four entry categories: documents with no commercial purpose, up to US$ 200, over US$ 200 up to US$ 2,000, and all other cases. Categories 1 and 2 are exempt from customs duties and IGV under normal conditions and category 3 pays taxes. The procedure does not set a maximum weight.
Before buying by courier, place your shipment in a category by its FOB value and check whether it will pay taxes.
Source: SUNAT – Procedimiento DESPA-PG.28 Envíos de entrega rápida
2026
SUNAT's Customs Assistant explains that shipments of over US$ 200 and up to US$ 2,000 pay Ad Valorem of 4% on the CIF and IGV/IPM of 18% on the CIF plus the Ad Valorem. Payment is made in soles at the day's selling exchange rate. The express delivery company numbers the DSEER and the shipment goes through the green or red channel. Category 4 cannot be cleared by the courier.
Calculate the Ad Valorem on the CIF, not on the FOB, and add the freight and insurance before you estimate your taxes.
Source: SUNAT – Asistente Aduanero: Envíos de entrega rápida – Courier (FOB hasta US$ 2000)
2026
According to SUNAT's Customs Assistant, an individual identified with a DNI, PTP, foreigner's card (carné de extranjería) or safe-conduct can make up to 3 imports a year of at most US$ 1,000 each, or 1 a year between US$ 1,000 and US$ 2,000. If they exceed that limit, or if the goods have commercial purposes, they need an active and habido RUC. Whoever imports to sell cannot depend on their DNI.
If you import for your business, process your shipments with your RUC from the first one.
Source: SUNAT – Asistente Aduanero: Envíos de entrega rápida – Courier (FOB hasta US$ 2000)
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