If your import exceeds US$ 2,000 FOB, you need a customs agent. Choosing well and understanding when the DAM is numbered (advance, urgent or deferred) defines your timing and your costs.
Goal: Decide whether you need a customs broker and which clearance mode applies to you, and compare brokers by total cost, not only by fee.
The customs agent is a professional, or a customs agency, authorized by SUNAT to process clearances on behalf of others. If the FOB value of your import exceeds US$ 2,000, SUNAT requires the procedure to be done through a customs agency. Up to that amount it is not mandatory, and for small shipments there are simplified procedures (topic 2-3).
The agent reviews your documents, confirms the heading and the value, calculates the taxes, prepares and transmits the DAM with the digitized files, tells you the assigned channel, handles the payment and coordinates pickup with the warehouse. It acts on your behalf, through a mandate. The customs tax debt remains yours as the owner of the goods, and you must give the agent truthful information: an agent does not fix a false document.
To choose, ask for written quotes that separate fees from third-party costs (warehouse, taxes, transport). Verify that the agent is authorized and in good standing with SUNAT. Ask about their experience with your type of goods and about their clearance times. Be wary of very low rates that later fill up with extra charges, and require a receipt for every payment made to third parties.
The clearance type says when the DAM is numbered relative to the arrival of the means of transport. In advance clearance, it is numbered before arrival. In urgent, before arrival and up to seven calendar days after unloading ends. In deferred, after arrival. The current procedure makes advance clearance mandatory, except for cases such as an FOB value of up to US$ 2,000, restricted goods or urgent clearance.
In deferred clearance, if 15 calendar days pass from the end of unloading without numbering the DAM, the goods fall into legal abandonment. Once the DAM is numbered, there are 30 calendar days to complete the clearance; if not, they also fall into legal abandonment. Advance clearance requires having the documents ready before the cargo arrives, but it allows a fast release: within 48 hours after unloading, if you meet the requirements. With a prior guarantee, payment of the debt in advance clearance is due on the 20th of the month following the end of unloading; without a guarantee, it is paid earlier.
| Type | When the DAM is numbered | When it is used | What you must watch |
|---|---|---|---|
| Advance | Before the means of transport arrives | It is the rule: mandatory except for exceptions | Documents ready before the cargo arrives |
| Urgent | Before arrival and up to 7 calendar days after unloading ends | Urgent or relief shipments, such as medicines, live animals, dangerous cargo or bulk | It only works for the cases the procedure allows |
| Deferred | After arrival | Cases exempted from advance clearance, such as an FOB value of up to US$ 2,000 or restricted goods | 15 calendar days from the end of unloading to number the DAM; then 30 days to complete clearance |
Result: Agent B seemed cheaper (US$ 180 against US$ 230), but with two more days of storage it costs US$ 270. Comparing only the fee would have cost US$ 40 more.
08/05/2026
On 08/05/2026 SUNAT published Resolution 079-2026, which amends the import for consumption procedure (DESPA-PG.01, version 8) and applies from 09/05/2026. It clarified that in partial clearances under a single transport document, an exception to advance clearance applies only if the first shipment was cleared in advance and each later shipment is numbered within 24 hours. It added a case for partial unloading at a second port due to fortuitous event, force majeure or port congestion.
The exceptions to advance clearance change: confirm with your agent which are in force before choosing the clearance type.
Source: SUNAT – Control de cambios del DESPA-PG.01: RS 079-2026/SUNAT
31/08/2020
Version 8 of procedure DESPA-PG.01, in force from 31/08/2020 and updated afterwards, establishes in its section VI.D.3 that the advance clearance type is mandatory, except for a list of exceptions. Among them are goods with an FOB value of up to US$ 2,000, urgent clearance, restricted goods and used vehicles. For a new importer, this means deferred clearance is not the default option.
Plan your documents to number the DAM before the cargo arrives, unless your case is on the list of exceptions.
Source: SUNAT – Procedimiento DESPA-PG.01 Importación para el consumo, sección VI.D
2026
In its online guide “Customs Assistant”, consulted in October 2026, SUNAT states that to import with an FOB value above US$ 2,000 the assistance of a customs agency is mandatory. The guide asks for a transport document and a proof of payment, such as the invoice or the contract, as basic documents; depending on the case, insurance, a control document and a certificate of origin are added. The threshold defines whether you can process it yourself or need an agent.
Calculate the FOB value of your order before you buy: if it exceeds US$ 2,000, include the agent's fees in your cost.
Source: SUNAT – Asistente Aduanero: Ingresar mercancía con valor FOB mayor a US$ 2,000
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