I suggest tracking down the official info from the Peruvian Ministry of Foreign Affairs, but here's a summary from http://www.iamovers.org/files/newimages ... s/peru.pdf
- One car is allowed duty-free import if the value does not exceed the amount authorized by the Peruvian Ministry of Foreign Affairs ($30,000) and its engine does not exceed 2,000 cc.
- A vehicle cannot be imported if it has driven more than 80,000 km.
- Only used vehicles and motorcycles less than 5 years old can be imported.
- Vehicles of returning Diplomats will be subject to physical inspection by Customs Authorities.
- The OBL should show the model, year, engine number, and vehicle identification number (VIN) of the automobile.
- Customs Fee: 29 USD for new and used vehicles
- Technical inspection for specifications and supervision: 300.00 USD flat
If the car does not qualify for tax free status (if new, or engine is too big):
- Taxes,duties, and fees for vehicles apply as follows:
o New vehicle: 9% ad valoren + 19% Sales Peruvian Taxes + 10% of CIF value
o Used vehicle: 9% ad valorem + 30% “Selectivo” + 19% Sales Taxes + 10%
of CIF value
- Perception tax: 5% for new and used vehicles
I think the max engine size may be different for gas vs diesel, or for trucks so definitely try to track down the official document. I had it but can't find it at the moment.
The $30,000 max cost includes the price you pay for the vehicle, the registration fee in the country you buy it (since you'll need the title in your name), and shipment to Peru. Of course you can probably get away with a slightly more expensive vehicle if you can get the seller to write you a receipt that has a lower value.