Peru prohibits the importation of used clothing and footwear "for commercial purposes". Also it prohibits imports of several products are subject to authorization on health or environmental grounds or to protect the national identity. Recently in Peru was approved a law that indefinitely continuing the prohibition on the importatation of used clothes and shoes (donations are exempted). Used cars more than 5 years old and used trucks more than 8 years old are also prohibited. Some fireworks, insecticides, and toxic waste are also restricted. In addition used tires are also prohibited. The importation of used engines, components and spare parts for road vehicles is also prohibited.
Documents required for import to Peru: customs unique declaration (DUA), commercial invoice, bill of lading or airway bill, packing list, proof of insurance, certificate of origin, food sanitary registry for food proccessed products, sanitary certificate for animal, plants and by-products, certificate of quality (for imports of pharmaceuticals).
Peru applies a tariff surcharge (called the "additional tariff surtax" and subsequently the "additional tariff duty") of 5 per cent to 392 ten-digit tariff lines. Surtaxes are applied to the c.i.f. value of imports. Goods imported under the preferential agreements signed by Peru are also subject to surtaxes. Under these agreements, the preferential margins are applied to the sum of the basic rates and the additional surtax rates.
Most imports are also subject to an 19% value added type tax ("General Sales Tax"), which is assessed on CIF value plus duty. There are a series products that are exempt from this tax: many raw agricultural products and other educational materials; powdered gold for use in money and other forms of raw gold; and vehicles.
The Government of Peru levies new labeling requirements for industrial products. All manufactured industrial products sold in Peru will need to include the following information. The information should be written in Spanish directly on the product, on the product's cover, or on a label attached to the product. Moreover, the basic information required: name of the product, registration number of the product, country and date of fabrication, material composition, brief instructions on how to use product. | 
