KK Fashion Exports

Import duty on skirts from India to Peru

Rates verified on · Updated

Skirt in cotton, woven · India → Peru

11% import duty

the standard rate; India has no trade agreement with lower garment duty here.

Plus 18% IGV + IPM at import, which VAT/GST-registered importers usually recover.

Full breakdown and calculator →

Skirts made in India pay 11% import duty in Peru. IGV + IPM of 18% is added at import, recoverable by registered businesses.

Duty on skirts by fabric

FabricStandard duty
Cotton, wovenHS code 6204.5211%
Viscose / rayon, wovenHS code 6204.59Check with customs
Polyester, wovenHS code 6204.53Check with customs
Silk, wovenHS code 6204.59Check with customs
Linen, wovenHS code 6204.59Check with customs
Cotton, knittedHS code 6104.52Check with customs
Viscose / rayon, knittedHS code 6104.59Check with customs
Polyester, knittedHS code 6104.53Check with customs

Which HS code applies?

Women's skirts and divided skirts fall in HS 6204.5x when woven and 6104.5x when knitted. Viscose, silk and linen skirts share the “other textile materials” subheading (6204.59), unlike dresses where viscose has its own line.

Duty and VAT calculator

Customs valueinvoice + freight + insurance (CIF)PEN 10,650.00
Customs duty (standard MFN)11% × customs valuePEN 1,171.50
IGV + IPM (18%)18% × (customs value + duty)PEN 2,127.87
Duty and charges payablenot recoverablePEN 1,171.50
Total at import incl. IGV + IPMIGV + IPM is usually recoverable if you are registeredPEN 3,299.37

Peru values imports on a CIF basis (invoice plus freight and insurance).

Worked example

Take a shipment of skirts in cotton woven fabric (code 6204.52), invoiced at PEN 10,000 with PEN 600 freight and PEN 50 insurance. Customs value: PEN 10,650.00. Customs duty (standard MFN): PEN 1,171.50. IGV + IPM (18%): PEN 2,127.87. Duty and charges payable: PEN 1,171.50. Total at import incl. IGV + IPM: PEN 3,299.37. Change the inputs above to model your own order.

Trade agreement with India

No India-Peru trade agreement in force

Peru IGV + IPM at import: 18%

Peru charges 16% IGV plus 2% IPM (18% together) at import on the customs value plus duty. A further IGV perception (usually 3.5%) is collected in advance and credited later; it is not a cost and is not in the estimate.

Getting it back with a VAT/GST registration

A business registered for it normally claims it back as input tax on its return; your customs broker will confirm.

Sourcing from India? We make these garments.

KK Fashion Exports manufactures and exports kaftans, dresses, skirts, scarves and resortwear from India. We issue the certificate of origin for every qualifying shipment and help your broker claim the lower duty.

Duty on skirts in other countries

Other garments into Peru

Sources

  1. Ad valorem (levels 0/4/6/11%) — Peru — sunat.gob.pe. Checked 2026-10-07.
  2. IGV 16% + IPM 2% (on customs value + ad valorem duty) — Peru — sunat.gob.pe. Checked 2026-10-07.

Indicative estimate built from official tariff sources, not a customs ruling. The duty your customs authority charges depends on the exact classification, origin proof and valuation of your shipment; confirm with your customs broker before you rely on it.

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