IT Infrastructure
Enterprise IT & Networking
Servers, routers, switches, and network infrastructure. We ensure accurate valuation and classification for high-value IT equipment.
Servers
Switches
Datacenter
Peru Importer of Record (IOR)
Importer of Record in Peru
Peru is a rapidly developing market for IT, telecom, and industrial technologies. However, foreign companies cannot import directly without a locally registered entity holding a valid RUC (Registro Único de Contribuyentes). We act as your legal IOR, managing SUNAT filings, IGV (VAT) settlement, and compliance so your shipment clears customs without delay.
RUC & SUNAT Compliance
IGV (VAT) Management
No Local Entity Required
Discuss a Peru import
Last Updated: January 13, 2026
Market Entry Barriers
Why an Importer of Record is mandatory in Peru
Foreign companies cannot submit customs declarations or receive goods without a valid local Tax ID (RUC).
Peruvian customs authorities (SUNAT) require that every import entry be linked to a responsible local taxpayer holding an active RUC (Registro Único de Contribuyentes). Without this, shipments cannot be declared, leading to stuck shipments and potential seizure.
As your IOR, we perform these functions on your behalf. We take responsibility for the complete import procedure so your shipment can move efficiently through customs and reach its destination on schedule, without you needing to establish a Peruvian subsidiary.
RUC Requirement
Only entities with an active RUC can file the Declaración Única de Aduanas (DUA) with SUNAT. We provide this entity.
IGV & Duty Payment
The IOR is accountable for paying import duties and the Impuesto General a las Ventas (IGV/VAT) before goods are released.
Tariff Classification
Correct product classification under the Peruvian tariff schedule is essential to avoid fines and ensure accurate tax calculation.
Regulatory Compliance
We handle technical documentation and responses to customs checks or inspections during the physical review process.
Customs Liability
The local entity assumes legal responsibility for the import. We mitigate this risk for foreign exporters.
Project Logistics
Ideal for single-project installations or companies supporting customers remotely in Peru without a local office.
Our Responsibilities
How we manage your import into Peru
We handle the entire lifecycle of the import process, from documentation processing to domestic logistics.
Our Peru-IOR service allows organizations to import equipment legally and compliantly. We act as the responsible legal party during the import process, ensuring your shipment clears SUNAT controls smoothly.
- Documentation: Preparation of import documents and the DUA in coordination with brokers.
- Financial Management: Calculating and paying duties, IGV (VAT), and applicable fees.
- Regulatory Verification: Verifying documentation for network, medical, or industrial equipment.
- Customs Oversight: Managing communications with SUNAT during customs review.
- Final Delivery: Securing release and arranging delivery to your customer or project site.
Pre-Shipment
We review technical specifications and destination details to validate tariff classification and conformity requirements.
During Customs
We interact directly with SUNAT officers to resolve queries regarding value, origin, or technical specs.
Post-Clearance
We provide full proof of tax payments and delivery, ensuring audit-ready documentation for your records.
Equipment Scope
Typical equipment we support in Peru
We provide compliant IOR services for specialized IT, medical, and industrial technology shipments.
Telecom
Telecom & Security
Cybersecurity systems, communication appliances, and video conferencing equipment. We verify conformity requirements for regulated devices. See our dual-use compliance page for sensitive items.
Cybersecurity
AV Systems
Conformity
Healthcare
Medical & Lab Equipment
Technical and diagnostic medical devices (non-implantable) and laboratory hardware. We help navigate specific health regulations. Learn more about our medical IOR services.
Diagnostics
Laboratory
Medical Tech
Industrial
Industrial & Tech Components
Industrial sensors, electronic components, replacement parts, and specialized hardware for manufacturing or field operations.
Sensors
Electronics
Spares
Maintenance
Hardware Replacement
Replacement parts and upgrades for existing infrastructure. We also support refurbished IT equipment imports where permitted.
RMA
Upgrades
Maintenance
End-to-end flow
How the process works (Step by Step)
Accurate planning and financial preparation ensure predictable customs timelines with SUNAT.
- Pre-Shipment Assessment — Review of invoice, product details, and destination to confirm all requirements.
- Import Documentation — Preparation of the DUA (Declaración Única de Aduanas) and coordination with the customs broker.
- Duties & Taxes — Handling calculation and payment of import duties and IGV (VAT) to the tax authority.
- Customs Coordination — Management of communication with SUNAT throughout the review process until release.
- Final Delivery — Coordination of delivery to your customer, partner, or project site within Peru.
Who uses this service?
IT integrators, global hardware manufacturers, and companies supporting customers remotely in Peru who lack a local legal entity.
Documentation provided
Post-clearance, you receive the Import Declaration (DUA) copy, proof of tax/duty payments, SUNAT release confirmation, and proof of delivery.
FAQ
Common questions about importing to Peru
Clarifications on RUC, IGV, and documentation.
Do I need a local entity (RUC) in Peru to import?
No. TFTIOR provides the necessary local legal entity with an
active RUC (Registro Único de Contribuyentes) to act as your
Importer of Record. This allows you to import goods legally
without establishing your own presence.
What is the DUA in Peruvian customs?
The DUA (Declaración Única de Aduanas) is the mandatory import
declaration document that must be filed with SUNAT. As your IOR,
we prepare and manage this filing on your behalf.
Who handles the IGV (VAT) payment?
The IOR is responsible for paying applicable import duties and
the IGV (Impuesto General a las Ventas) before the goods can be
released. We manage this financial settlement and provide you
with proof of payment.
Can you import medical or telecom equipment?
Yes. We handle technical documentation and verify conformity
requirements for telecom hardware and non-implantable medical
devices to ensure they meet Peruvian regulations.
How quickly can you assess a shipment?
If you provide the destination city, technical description,
estimated value, and delivery timeframe, we typically respond
the same day with an assessment.
More coverage
Need IOR support beyond Peru?
TFTIOR provides Importer of Record services in multiple countries. Explore active coverage below or view the full overview page.