Peru General Customs Law (Legislative Decree 1053)

HEADLINE: Peru lacked standardized digital customs processes and penalty mechanisms.

Key Obligations

["DAM mandatory for all imports via SUNAT portal", "Payment of ad valorem duties and IGV", "Compliance with Peruvian tariff schedule"]

Penalty Ranges

Fines up to 4 times duty value; imprisonment up to 12 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)