Garments from India pay a standard 11% ad valorem duty in Peru, with no trade agreement listed to reduce it, and then 18% IGV and IPM together (16% plus 2%) pada nilai pabean ditambah bea. Tarif ini diverifikasi pada 2026-10-07. A further IGV perception, biasanya 3.5%, is collected in advance and credited later, so it is not a cost, but you do need to plan for it.
What you pay on garments from India
SUNAT’s guidance lists four ad valorem levels, 0%, 4%, 6% Dan 11%, and the level depends on the national subheading. Every garment line we hold for India sits at 11%. Our data lists no agreement for India, so there is no reduced rate to plan around.
| Pungutan | Rate | Dikenakan biaya | How it behaves |
|---|---|---|---|
| Ad valorem duty | 11% | Nilai pabean | Standard rate on the garment lines we hold |
| IGV and IPM | 16% plus 2% (18% bersama) | Nilai pabean ditambah bea masuk | A business registered for it normally claims it back as input tax on its return; konsultan kepabeanan Anda akan mengonfirmasi |
| IGV perception | Biasanya 3.5% | Customs value plus duties and other import taxes | Collected in advance and credited later; not a cost and not in our estimate |
The charges build up in this order:
- Start with the customs value, determined under the valuation system in force.
- Terapkan 11% duty to that value.
- Tambahkan bea ke nilai pabean.
- Menerapkan 16% IGV and 2% IPM to the combined figure.
Because IGV and IPM are charged on the duty as well as the value, simply adding the percentages together does not give the right total. Use the calculator below with your own customs value.
SUNAT expresses values and taxes in US dollars. They are paid in local currency at the selling exchange rate published by the Superintendencia de Banca, Seguros y AFP and in force on the date of payment. The rates that apply are those in force on the date the customs tax obligation arises, so confirm them with your customs broker close to shipment.
Rates by garment, serat dan konstruksi
The table covers the combinations we have verified. In each one the standard rate is the same, whether the garment is woven or knitted.
| Pakaian | Serat dan konstruksi | Bea standar |
|---|---|---|
| Gaun | Katun, tenunan; viscose / rayon, tenunan; kapas, rajutan | 11% |
| Kaftan | Katun, tenunan, including a loose robe or cover-up cut; viscose / rayon, tenunan; kapas, rajutan | 11% |
| rok | Katun, tenunan | 11% |
| Syal dan stola | Katun, tenunan; viscose / rayon, tenunan; linen, tenunan | 11% |
| Atasan dan blus | Katun, viscose / rayon, poliester, sutra atau linen, tenunan; kapas, viscose / rayon atau poliester, rajutan | 11% |
If your garment, fibre or construction is not in the table, a viscose skirt for example, do not assume the rate: tanyakan kepada broker bea cukai Anda. The level is set by national subheading, so ask your broker to confirm the classification before you rely on it. The tariff schedule linked below is the 2022 edition, which is another reason to confirm the current position.
The IGV perception and other charges
The perception is an advance payment of IGV on definitive imports of goods subject to that tax. The importer pays an additional percentage of IGV that relates to its later operations. It is worked out on the customs value plus duties and other import taxes, and on any antidumping or compensatory duties. SUNAT sets the percentage by the importer’s situation:
- 3.5% where neither of the cases below applies.
- 5% where the importer is clearing used goods.
- 10% where the importer has no RUC or does not state it on the declaration, is carrying out an operation or customs regime for the first time, has suspended its activities, has had its RUC registration cancelled, has a fiscal address recorded as not located, or is registered but not subject to IGV.
A first-time importer should therefore budget for the higher percentage at clearance rather than the usual one, even though the amount is an advance and not a cost.
Goods treated as sensitive to valuation fraud can carry a perception based on a fixed amount per unit where that gives the higher figure. The list is in the annex to Decreto Supremo Nº 104-2026-EF. We have not confirmed whether a given garment is on it, jadi periksa dengan pialang bea cukai Anda.
Antidumping and compensatory duties need a prior resolution from INDECOPI and are not part of the rates above. SUNAT also lists the Impuesto Selectivo al Consumo for goods named in its appendices. Whether either touches your shipment is a question to check with your customs broker.
Periksa pakaian Anda sendiri
Kami memproduksi gaun wanita, kaftan, skirts and scarves in India and can give your broker the garment, fibre and woven or knitted details needed to classify them, Jadi Bicaralah dengan kami about your next range.
Sumber
Informasi indikatif dari sumber resmi, tertulis 7 November 2026. Tarif diverifikasi pada bertentangan dengan tarif resmi. Ini bukan peraturan bea cukai; konfirmasikan dengan broker bea cukai Anda sebelum Anda mengandalkannya.
Mengembangkan rangkaian pakaian wanita? Lihat bagaimana kami bekerja sebagai a produsen pakaian wanita di India.
Lihat lookbook B2B → sekilas tentang koleksi terbaru kami. Minta rangkaian lengkapnya: lebih banyak desain berdasarkan permintaan.
