Export new cars to Peru from Dubai

Peru applies a tariff framework shaped by the Peru-United States Trade Promotion Agreement (PTPA). As Trade.gov notes, U.S. goods enter Peru duty-free under the agreement, and Peru has eliminated tariffs on nearly 90% of U.S. agricultural products, with remaining agricultural tariffs scheduled to phase out by 2026. However, brand-new vehicles imported from Dubai will not benefit from PTPA preferential rates; they enter under Peru's standard Most Favored Nation (MFN) tariff schedule, which you must confirm via Peru's Customs tariff database.

Duty and Tax Regime

All vehicles are subject to Peru's 18% value-added tax (VAT), which applies to the CIF value plus applicable duties. An excise tax (ISC) may also apply to certain vehicle categories. Tariff rates on automobiles vary by engine size, fuel type, and vehicle classification; consult Peru's Customs tariff lookup tool to obtain the specific duty rate for your vehicle's HS code and specifications.

Documentation and Clearance

Brand-new vehicles must be accompanied by a full set of import documentation including the bill of lading, commercial invoice, packing list, and certificate of origin. A chassis or VIN certificate confirming the vehicle is factory-new is essential. Peru does not impose quantitative import restrictions on vehicles, but you must verify compliance with Peru's technical standards and environmental regulations before shipment. Buyers should confirm all requirements directly with Peru's customs authority, as duty assessments depend on engine displacement, fuel type, and whether the buyer is an individual, dealership, or fleet operator.

Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.