Peru Customs Fines: SUNAT's Reduction of Up to 95%

When an import into Peru goes wrong, the customs fine can cost more than the freight itself. The cause is usually a mistake in the declaration: a value that doesn't match the invoice, a wrongly chosen tariff heading, or a missing certificate of origin. In May 2026 SUNAT, Peru's customs and tax authority, approved a reduction worth knowing about before you pay any fine.

This guide explains what the rule says, how the reduction of up to 95% works, what deadlines you have to challenge a fine, and what your import contract should say so that the other party's mistake doesn't end up being only your problem.

Which rule governs customs infractions

Customs infractions and penalties are set out in the General Customs Law, Legislative Decree 1053, and its regulation, Supreme Decree 010-2009-EF, which Supreme Decree 076-2026-EF amended on May 1, 2026, adding the table of penalties there.

• Article 192 of the law lists the infractions punishable with a fine. Among them is making an incorrect declaration or providing incomplete information that affects the customs value.
• Some paragraphs were amended by Legislative Decree 1433, and the Table of Penalties (Supreme Decree 031-2009-EF) was amended by Supreme Decree 076-2026-EF.
• The current numbering of each infraction should always be confirmed in the consolidated text, because it has changed over time.

Besides the fine there is forfeiture (comiso): the permanent deprivation of ownership of the goods in favor of the State. It is a far more serious consequence and worth avoiding from the moment you prepare the shipment.

The reduction of up to 95%: the gradualidad regime

In May 2026 SUNAT approved guidelines to reduce by up to 95% the fines for certain infractions of the General Customs Law. This is what can be verified:

• It includes infractions committed before it took effect.
• It only applies to infractions listed in the annex to the rule.
• The conditions of each case must be met.
• You must pay the reduced amount voluntarily.
• The 95% is a maximum, not an automatic discount: the percentage depends on the case.

I could not find the number of the resolution that approved the guidelines, so I don't cite it. The official information and the annex listing the covered infractions are on SUNAT's gradualidad page, linked at the end.

Deadlines to challenge or appeal

Before paying, check whether it's worth contesting the fine. As a general rule of the Tax Code (text approved by Supreme Decree 133-2013-EF):

1. A claim (reclamación) is filed within 20 business days from the business day after notification (article 137).
2. An appeal to the Tax Court (Tribunal Fiscal) is filed within 15 business days (article 146).
3. Deadlines expressed in days are business days.

A missed deadline can't be recovered. If you receive a notice, write down the date the same day and confirm with your customs agent or lawyer whether a special deadline applies to your case.

What your import contract should say

Most customs mistakes start in the relationship between buyer and seller. A good contract divides who does what and who answers if something fails:

• Value and invoice: who issues the commercial invoice, and that the declared value is the one actually paid. An incorrect declaration of value is one of the infractions in article 192.
• Tariff heading: who determines it and who bears the difference if it turns out to be misclassified.
• Certificate of origin: who delivers it, by when, and what happens if it doesn't arrive.
• Who pays what: duties, taxes, and fines, and in which cases each party pays.
• Documents and deadlines: a list of documents the seller must deliver and a cut-off date.
• Reimbursement: if the mistake is the seller's, that they repay what you pay because of it.

A clause like this should set off an alarm:

"All duties, taxes and fines are for the exclusive account of the Buyer, even if they result from errors by the Seller."

It leaves you paying for mistakes you didn't make, with no way to recover the money. Ask that each party answer for what is theirs. If you sign a contract that already has a clause like this, it won't go away either: the problem shows up when the fine arrives.

How The Catch helps

The Catch analyzes import contracts against Peruvian law and flags clauses like the one above, with a plain-language explanation, the rule behind each point, and alternative wording. It also points out the SUNAT deadlines you need to remember. It's a first review to walk into the conversation with your customs agent or lawyer better prepared, not a replacement for them.

Frequently asked questions

Can a customs fine be reduced in Peru?

Yes, in certain cases. SUNAT's gradualidad regime allows a reduction of up to 95% on fines for infractions included in its annex, if the conditions of the case are met and the reduced amount is paid voluntarily.

Does the reduction apply to fines for past events?

According to SUNAT, the regime includes infractions committed before it took effect, as long as they are in the annex and the conditions are met.

How long do I have to challenge a fine?

As a general rule of the Tax Code, 20 business days from the business day after notification for a claim (article 137), and 15 business days to appeal to the Tax Court (article 146). Confirm with your customs agent whether your case has a special deadline.

What is forfeiture of goods?

It is the permanent deprivation of ownership of the goods in favor of the State. It is different from a fine and much more serious.

Who pays the fine, the buyer or the seller?

Between the two of you, whatever the contract says. That's why the contract should state clearly who bears each party's mistakes.

Official sources

• Legislative Decree 1053, General Customs Law (MEF)
• Regulation of the General Customs Law, changes by Supreme Decree 076-2026-EF (SUNAT)
• Tax Code, book three (SUNAT)
• Gradualidad regime (SUNAT)

Information verified against these sources on October 14, 2026. Rules change: confirm the current text before deciding. This article is general information and is not legal advice.