Authorize the non-resident traveler to temporarily bring into the country certain goods on which payment of import tariff duties is suspended during its permanence in the country for a maximum period of up to 12 months. 

REQUIREMENTS

a) If the traveler is a Peruvian, proof of residence abroad must be presented. 

b) If the traveler is foreign, the passport must prove this. 

c) When applicable, a guarantee for the amount of tariff duties to which the interned goods would normally be subject. 

d) Invoice or Sworn Statement of Value, when applicable. 

The traveler is to present to Customs the Declaration for Temporary 
Entry and any documents that may be required. The Customs Specialist will then proceed to a physical inspection of the goods and authorize the procedure if no guarantee is required. In the event that a guarantee on the goods is necessary, the assessment on the duties payable will be made and the amount must either be deposited in the Bank or a Letter of Guarantee must be issued. 

Alternatively, a Nominal Guarantee may be presented on behalf of the traveler by duly accredited institutions or companies, which because of their prestige and moral solvency are acceptable to CUSTOMS. 

The articles for temporary entry are subject to two methods of procedure:

• Tools and equipment needed to carry out the work or activities of professionals or technicans who enter the country to provide their services to a company, providing they are portable. 
• Goods destined for artistic, scientific, cultural, sporting or teaching activities. 
• The costumes included in luggage that are required by travelers who are artists or belong to theatre companies, the circus or similar.  

Goods and equipment that the traveler wishes to bring into the country for adventure travel purposes: 

01. Hang gliders

02. Mountaineering 

03. Canoeing 

04. Hunting

05. Deep sea fishing

06. Speleology

07. Water skiing

08. Snow skiing

09. Kayaking

10. Flora and fauna observation

11. Paragliding

12. Fishing

13. Surfing 

14. Trekking

15. Windsurfing

• Travelers may also bring in a photographic camera or video cassette recorder or sound recorder for use in the above mentioned sports. 
• Goods for professional use required by News Agencies, foreign press correspondents and foreign media representatives, providing these persons are recognized and registered with the Ministry of Foreign Affairs.  
• One Portable computer (Lap Top) with its accesories, carried as hand luggage by duly accredited members of international organizations and public and private companies. 
• One cellular telephone with accessories carried by non-resident travelers. 

On leaving the country, the non-resident traveler must present to the Customs authorities the Temporary Entry Declaration as well as the goods that were interned, for control and authorization of the re-export and regularization procedure, to then obtain full reimbursement from the Bank if a guarantee was paid.    

Travelers who are resident in Peru may file a Declaration of Temporary Exit Baggage/Household Goods as a sworn statement of the articles being taken abroad, and presentation of the Declaration on their return to permit the entry of those goods without payment of duties. 

• Law N° 809 of 19.APR.96.

General Customs Law.

• D.S. N° 121-96-EF of 24.DEC.96.

Regulations of General Customs Law.

• D.S. N° 059-95-EF of 04.APR.95.

Regulations on Baggage and Household Goods.

• Circular N° 88-ADUANAS-INTA.

GENERAL SECRETARIAT
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