Some goods can be brought into Peru and kept in a bonded warehouse without paying import duties for up to twelve months.  During that period, the importer can pay the duties on the goods held in the warehouse and clear customs or re-export the goods.  Importers can do this for the entire shipment or break it down according to their needs.  The list with the 23 types of goods, Annex 1 (PDF) to Ministerial Resolution 287-98-EF/10 and modifications, is available at SUNAT.  Other documentation requirements are the same as those listed above. 

Peru is set to implement the ATA Carnet System starting April 30, 2024, joining Chile and Mexico as the third country in Latin America to embrace this facilitation for the temporary admission of goods. The government will recognize ATA Carnet for professional equipment and items intended for display or use at exhibitions, fairs, and similar events. Further details on Peru’s commitments to the ATA Carnet system, as well as any updates or related publications, can be found on the USCIB website, with the specific commitment outlined at https://uscib.org/peru/.