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%) on the customs value plus duty. These rates were verified on 2026-10-07. A further IGV perception, usually 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% and 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.
| Charge | Rate | Charged on | How it behaves |
|---|---|---|---|
| Ad valorem duty | 11% | Customs value | Standard rate on the garment lines we hold |
| IGV and IPM | 16% plus 2% (18% together) | Customs value plus duty | A business registered for it normally claims it back as input tax on its return; your customs broker will confirm |
| IGV perception | Usually 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.
- Apply the 11% duty to that value.
- Add the duty to the customs value.
- Apply 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, fibre and construction
The table covers the combinations we have verified. In each one the standard rate is the same, whether the garment is woven or knitted.
| Garment | Fibre and construction | Standard duty |
|---|---|---|
| Dresses | Cotton, woven; viscose / rayon, woven; cotton, knitted | 11% |
| Kaftans | Cotton, woven, including a loose robe or cover-up cut; viscose / rayon, woven; cotton, knitted | 11% |
| Skirts | Cotton, woven | 11% |
| Scarves and stoles | Cotton, woven; viscose / rayon, woven; linen, woven | 11% |
| Tops and blouses | Cotton, viscose / rayon, polyester, silk or linen, woven; cotton, viscose / rayon or polyester, knitted | 11% |
If your garment, fibre or construction is not in the table, a viscose skirt for example, do not assume the rate: check with your customs broker. 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, so check with your customs broker.
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.
Check your own garment
We manufacture women’s dresses, kaftans, skirts and scarves in India and can give your broker the garment, fibre and woven or knitted details needed to classify them, so Talk to us about your next range.
Sources
Indicative information from official sources, written 7 November 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm with your customs broker before you rely on it.
Developing a womenswear range? See how we work as a ladies garments manufacturer in India.
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