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3.1 The import process step by step

From shipment to warehouse, the goods go through eight stages: preparation, manifest, unloading, DAM, control channel, payment, release and pickup. Knowing the order helps you avoid losing days and money.

Module 3: Customs in the import · Reviewed on 20/10/2026 · Español

Goal: Put in order the stages of an import for consumption, from the manifest to pickup, and identify what numbering, the channel and release do.

Import for consumption is the customs regime (the legal procedure under which goods enter the country) that you use when you buy abroad to sell or use the goods in Peru, with no obligation to send them back. The goods are nationalized: they pay their taxes and become freely available. The process is regulated by the General Customs Law (Legislative Decree 1053) and SUNAT's procedure DESPA-PG.01, which is updated fairly often.

Prepare three things before shipment. First: classify the goods under their tariff heading. Second: confirm whether they require permits from any entity, which are processed through the VUCE (Single Window for Foreign Trade). Third: hire a customs agent (topic 3-3). With that you know which taxes you will pay and which documents to ask the supplier for (topic 3-2).

When the cargo leaves, the carrier (shipping line, airline or land transport company) sends SUNAT the cargo manifest, which is the list of what the means of transport carries. On arrival, the goods are unloaded and held in a temporary warehouse: an authorized warehouse, located in the primary zone and under customs control. There they wait until release is obtained.

The center of the process is the Customs Goods Declaration (DAM). Your agent transmits it electronically together with the digitized documents, and SUNAT assigns it a number: this is called numbering. From that moment the customs tax debt is assessed. Then the system assigns a control channel: green (no document review or physical examination), orange (document review) or red (physical examination of the goods).

Once the debt is paid or guaranteed and the means of transport has arrived, SUNAT grants the release (levante): the authorization to dispose of the goods. If you numbered before arrival and meet the requirements, it can be granted within 48 hours after unloading finishes. With the release you take the cargo out of the warehouse, pay for its services and bring it to your own warehouse. If you do not assign the goods a customs destination in time, they can fall into legal abandonment. After release, SUNAT can still audit the operation, so keep your documents in order.

Key ideas

Import for consumption nationalizes the goods: you pay taxes and can sell or use them in the country.
The order is: preparation, manifest, arrival and temporary warehouse, DAM, control channel, payment, release and pickup.
The numbering of the DAM is the moment when SUNAT accepts the declaration and the customs tax debt is assessed.
There are three channels: green (no review), orange (document review) and red (physical examination).
Release authorizes disposal of the goods, but it does not prevent a later audit.
Procedure DESPA-PG.01 changes; always check the current version on SUNAT's website.

Stage	Who acts	Result
1. Preparation	Importer and customs agent	Heading, permits and documents ready
2. Shipment and manifest	Carrier	Cargo manifest transmitted to SUNAT
3. Arrival and unloading	Carrier and temporary warehouse	Goods in the primary zone, under customs control
4. Numbering of the DAM	Customs agent	DAM numbered and customs tax debt assessed
5. Control channel	SUNAT (system)	Green, orange or red channel
6. Payment	Importer	Customs tax debt paid or guaranteed
7. Release	SUNAT	Authorization to dispose of the goods
8. Pickup	Importer and local carrier	Goods in your warehouse

Worked example

Pacífico Herramientas imports a container from Shenzhen

Pacífico Herramientas S.A.C., of Lima, buys manual power tools in Shenzhen (China). It is a 20-foot container (FCL) with an FOB value of US$ 18,000, freight of US$ 1,900 and insurance of US$ 100. Its agent confirms the heading and that no permits are required. Assume that heading has an Ad Valorem of 6%.
On 15/10/2026 the container is shipped. The shipping line issues the bill of lading and transmits the manifest to SUNAT. The supplier emails the invoice, the packing list and the bill of lading to the agent.
Because the FOB exceeds US$ 2,000 and no exception applies, advance clearance is mandatory (see topic 3-3). The agent numbers the DAM on 13/11/2026, four days before the vessel arrives, with the documents digitized.
The debt is assessed. CIF value = 18,000 + 1,900 + 100 = US$ 20,000.00. Ad Valorem 6% = 20,000 × 0.06 = US$ 1,200.00. IGV and IPM base = 20,000 + 1,200 = US$ 21,200.00. IGV 15.5% = US$ 3,286.00. IPM 2.5% = US$ 530.00. Total taxes = US$ 5,016.00.
Pacífico pays those US$ 5,016.00 through the payment methods SUNAT enables. It also pays the IGV perception (3.5% as the general rate), which it later recovers as a credit; its calculation is covered in module 4.
The system assigns the green channel: there is no document review or physical examination.
The vessel arrives at Callao on 17/11/2026 and unloading finishes on 18/11/2026. Because it numbered before arrival and met the requirements, SUNAT grants release on 19/11/2026, within 48 hours.
The agent coordinates pickup with the warehouse, which charges for its services. On 20/11/2026 the truck delivers the container to Pacífico's warehouse in Lurín.

Result: The container reached the warehouse 36 days after shipment, and release came two days after the vessel arrived because the DAM was numbered earlier. The taxes were US$ 5,016.00, plus the perception.

Real cases

SUNAT organizes the process in a single procedure: DESPA-PG.01, version 8

14/05/2020

On 14/05/2020 SUNAT approved, through Resolution 084-2020, version 8 of the general procedure for import for consumption (DESPA-PG.01), in force from 31/08/2020. That text defines the clearance types (advance, urgent and deferred), the control channels and the conditions for release. Today it is read together with its later amendments.

Read the current procedure on SUNAT's portal and not an old copy, because the detailed rules are updated.

Source: SUNAT – Procedimiento DESPA-PG.01 Importación para el consumo (versión 8)

An amendment that is activated in stages: RS 281-2024/SUNAT

15/12/2024

On 15/12/2024 SUNAT published Resolution 281-2024, which updated DESPA-PG.01 and took effect on 16/12/2024. Several provisions were postponed to 2025, and RS 238-2025/SUNAT extended one of those dates to 31/12/2025. Among the changes, a section was added that allows the supporting documentation to be transmitted after the DAM is numbered and before release, and the correction of the point of arrival due to fortuitous event or port congestion was clarified.

Ask your customs agent which provisions of the procedure are active today before you plan your timing.

Source: SUNAT – Control de cambios del DESPA-PG.01: RS 281-2024/SUNAT

SUNAT publishes a microsite to measure your import times

14/01/2025

On 14/01/2025 SUNAT announced the launch of the “Import Time” microsite. It lets importers compare their clearance times with best-practice benchmarks nationwide. It shows average times in hours by operator (importer, customs agent, warehouse or port and airport) and lets you identify those with the shortest time by customs office or by clearance type.

Clearance times can be measured and compared: ask your agent and your warehouse for their times and use them when choosing.

Source: SUNAT – Comunicado: micrositio para la gestión de los tiempos de importación

Common mistakes

Waiting for the cargo to arrive before starting the procedure. Coordinate with your agent before shipment to decide the clearance type and avoid days of storage.
Letting the supplier write the invoice without checking it. If the description, quantity or value do not match the other documents, the risk of an orange or red channel goes up.
Thinking that release closes the matter. SUNAT can audit later, so you must keep the DAM, the invoice, the transport document and the payment receipts.
Ignoring the deadlines to assign the goods a customs destination. Once they expire, the goods can fall into legal abandonment; confirm the deadlines with your agent as soon as the estimated date approaches.
Taking the estimated arrival date as fixed. Vessels change itineraries; tell your agent and the warehouse when it changes.

Practise with the calculators, the COMEX Simulator and the review questions on the main page.

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