• Peru's winding roads mandate strict import regulations.sacred valley peru image by JJAVA from Fotolia.com
  
  Motor vehicles shipped to Peru are subject to tax levies and import regulations. Most tariffs will be phased out in the next decade, ending in 2017, according to the U.S.-Peru Trade Promotion Agreement, signed in December 2007. Auto shipping is not limited to personal and commercial cars and light trucks, but also auto parts. The law states that motor vehicles and parts from the U.S. will receive immediate tariff elimination or phase-out. This lessens the tax levy regulations for auto imports to Peru.
  
  

Customs

• You can't import any personal, used vehicle that's more than 5 years old into Peru. Although tariffs are being phased out, duties and excise taxes are still levied on those imports, as of October 2010. All diplomatic vehicles must be inspected before clearing Customs. Vehicles that belong to foreign diplomats to Peru will be duty-free.
  
  

Documentation

• All imported automobiles must be documented. Required documents include the original invoice, proof of ownership, title and certificate of inspection by origin of issuance.
  
  

Tariffs and Taxes

• Auto tariffs were levied at 12 percent in 2008 and the value-added tax (VAT) was 19 percent. New auto imports were subject to a selection consumption tax of 10 percent, dependent on the car's value and the tariff amount; used auto imports garnered a 30 percent SCT.