a) Clothing items that are obviously for use by the traveler. 

b) Toiletry articles attributable to the traveler. 

c) Objects for personal use and adornment. 

d) One portable electric hair dryer or brush. 

e) One electric shaver. 

f) One photographic camera and up to five (05) rolls of film. 

g) One film or video-cassette camera, providing it is not for professional use, and up to five (05) rolls or cassettes of film. 

h) Phonographic records, magnetic tapes, compact discs or cassettes, up to a total maximum of ten (10) units. 

i) Five (5) cassettes for videorecorder.

j) One portable electronic calculator. 

k) Medication for personal use.

l) Books, magazines and documents in general.

m) Up to twenty (20) packets of cigarettes or fifty (50) cigars or 250 grams of shredded or threaded tobacco for smoking. 

n) Up to three (3) liters of liquor.

˝) Up to THREE HUNDRED U.S. DOLLARS (US$ 300.00) worth in miscellaneous articles for use or consumption by the traveler, or for gifts that by their quantity, nature and variety are presumed not destined for commercial use and providing the value per article does not exceed ONE HUNDRED U.S. DOLLARS (US$$100.00). 

o) One portable mechanical, electric or electronic typewriter. 

p) One portable wind or string musical instrument. 

q) One radio receiver, or one radiorecorder or one recorder, or one cassette player, or one tape player or record/disc player (conventional or compact disc), or one stereo system containing these items, providing it is PORTABLE with its own source of power (CC or CC-CA).  

r) Suitcases, bags and other vessels of common use containing the objects that constitute the traveler's baggage. 

s) The objects declared as baggage at the time of exit from the country and that are included in a TEMPORARY EXIT DECLARATION. 

t) One live domestic animal as mascot; providing the corresponding sanitation regulations are met and that it arrives as accompanied baggage. 

u) One personal, portable computer, wth its own power source, providing it arrives as accompanied baggage, as stipulated by SUPREME DECREE N░ 027 - 2001 - EF !New!

In the case of travelers who are sick or have impediments, also included as baggage will be those auxiliary means and equipment necessary for their mobilization (wheelchairs, stretchers, crutches and others). 

The entry of items detailed in articles m) and n) above will not be permitted to minors under the age of 18. 



Simplify and facilitate the checking and control of new or used articles that the traveler carries with him, providing they are obviously for use and consumption according to the purpose and duration of the visit and providing that by their quantity they are presumed to not be for commercial use. 


a) Accompanied Baggage Sworn Declaration duly signed (whether or not baggage is exempt from duties).  

b) Passport or official document issued by the pertinent institution. 

Note: Travelers who carry with them animals, plants, and any byproducts of these, are under obligation to present the corresponding sanitary certificates of origin, and submit the items to customs and health authorities on arrival in the country. 


  • The transport company is to provide the traveler, on his return to the country, a Baggage Declaration form, which must be completed. 
  • When the traveler arrives at the airport, the first step is to pass through the General Immigration Office for the passport verification process, following which baggage can be claimed from the baggage ramp in the International Arrivals Hall to be submitted to the Customs Control process. 
  • The traveler carrying articles included in the List of Duty Exempt Baggage must only fill in his personal data and sign the Baggage Declaration which must be presented to the Customs officer. 
  • When a traveler carries goods to be declared, he must also fill in and sign the Baggage Declaration form for the article or articles that do not exceed a value of US$1000.00 per trip or a total of US$3000.00 per calendar year. Likewise, if baggage includes electric or electronic items, tools, spare parts and equipment proper to the traveler's profession, job or activity, there can be no more than one (1) item per tipe of article. The traveler must present the Baggage Declaration to the evaluation officer to determine the minimum referential value of the articles on which only one chargeof 20% on CIF value will be applied, to be paid at the bank office in the International Arrivals Hall. 
  • When the articles that form part of the baggage exceed the value of US$1000.00, they will be subject to the full tariff duty that corresponds to them. Likewise, if the articles are not considered baggage or household goods or by their quantity are presumed to be for commercial use and are not declared as freight, they will be subject to the payment of a fine of 30% of C.I.F. value and will be cleared through Customs through the normal import procedure. 
  • The traveler is to be identified by passport to the Customs Officer and will present his duly completed Baggage Declaration. 
  • All travelers must present themselves to the Green-Red Double Circuit Baggage Control System by pressing the automatic button, and the result will determine if the baggage will be subject or not to inspection.   
  • If the green light flashes, whatever the traveler has stated in the Baggage Declaration will be accepted and the baggage may be retrieved without inspection. 
  • If the red light flashes, this indicates that the baggage has been selected at random for inspection. If there is no discrepancy between the contents of the baggage and that stated in the Baggage Declaration, the baggage may be retrieved for entry into the country.  
  • If on random inspection a discrepancy is found between the customs declaration and the contents of the baggage, the baggage will be issued an administrative impoundment; if the value of the merchandise subject to the fine is valued at more than 4 tax units (2001 Value of Tax Unit - S/.3000) the district attorney in charge of Customs Judicial Matters will be notified to initiate legal action for the charge of Contraband/Smuggling. S



Authorize the clearance of unaccompanied baggage proceeding from a country of origin or countries the traveler has visited, providing that the passport or offical document shows proof that the baggage within the term of one month prior to or up to four (4) months after the arrival of the traveler.  


a) Simplified Declaration.

b) Bill of Lading, Airway Bill, or Postal Notice, dependidng on the means of transport used. 

c) Passport or official document issued by the pertinent authority  (to be presented only as verification).  

d) Other documents that the nature of the operation may requires. 

Note: Travelers carrying with them live animals, plants, or their subproducts and byproducts, must present the required sanitation certificates or origin to the customs and health authorities on arrival in the country. 


To retrieve unaccompanied baggage from the Customs Clearance Intendency, the traveler must first complete a Simplified Declaration form, attaching documentation as indicated in subclause b), endorsed by the transport company, as well as passport and the cancelled payment of the Rate for Simmplified Customs Clearance process (US$2.77). Upon presentation of the complete documentation, a number will be assigned to the process and a specialist for the physical inspection and the assessment of duties payable. Once the duties are paid at the bank, the unaccompanied baggage may be retried from the Customs Warehouse.  


When the traveller cannot pay the payable duties for the declared articles, a Retaining Receipt is issued and a period of 10 days is given in which to pay the duties and retrieve the articles. 

Within the 10-day period, the traveler will present the Simplifed Declaration form to the Custosm Clearance Intendency with a copy of the Retainng Receipt, passport and copy, for the numbering of the file and assessment of duties to be paid; once payment is made at the bank, the baggage may be retried from the warehouse.  


a) Simplified Declaration

b) Copy of Retaining Receipt

c) Passport


  • The documents set out under Requirements are presented and a number is given to the Simplified Declaration. 
  • A Customs Specialist is assigned to carry out the physical inspection of the baggage retained in the Customs warehouse. 
  • The traveler receives the assessment for duties payable and pays the duties at the Bank. 
  • The traveler retrieves the goods from the Customs Warehouse on presenting the processed Declaration and the receipt of the Banking Transaction issued by the Bank. 


The transport company hands over to Customs, with a corresponding Consignment Receipt, the baggage that has not been claimed by the passenger, and grants a period of 10 days from the date of notification to retrieve the baggage. 

To retrieve the consigned baggage, the traveler presents to the Customs Clearance Intendency a completed Simplified Declaration form, attaching a copy of the Consignment Receipt and passport. On presentation of these documents, the baggage will be inspected; if the baggage is exempt from duties, the retrieval will be processed immediately. 


a) Simplified Declaration.

b) Copy of the Consignment Receipt.

c) Passport.


  • A Simplified Declaration form is presented to the Customs Clearance Intendency with the required documents. 
  • A specialist is assigned to carry out the physical inspection:
  • If the baggage is exempt from tariff duties, only payment for storage will have to be made. 
  • If the baggage is subject to tariff duties, the tariff duties assessment must be paid before the consigned baggage may be retrieved from the Customs Warehouse. 


  • Law N░ 809 of 19.APR.96

General Customs Law

  • D.S. N░ 121-96-EF of 24.DEC.96

Regulations of the General Customs Law.

  • D.S. N░ 059-95-EF of 04.APR.95

Regulations on Baggage and Household Goods.

  • R. S. N░ 000002 of 09.JAN.99

Instructions on Minimum Reference Values and their Rules of Application. 


Callao, September 2000

Management of Customs Procedures
Division of Customs Systems and Operations

Division of Institutional Image