Articles exonerated from customs duties:  

* Clothing

* Personal hygiene products for own use, in reasonable quantities.

* Objects for one's own use and adornment.

* One hairdryer or portable hair curler.

* One electric shaver.

* One photographic camera and five rolls of film. One non-professional film camera or video camera plus five reels of film or video cassettes.

* Records, reels of audio tape, cassettes or compact discs, up to a maximum of 10 units.

* One portable electronic calculator.

* Medicines for personal use.

* Books, magazines and documents.

* 400 cigarettes or 50 cigars or 250 grams of tobacco; 3 liters of alcoholic beverages or 3 liters of wine (except for passengers under age 18).

* Up to a limit of US$300 in various articles for the passenger's own consumption or use or for gifts which, judging by their quantity, type and variety, shall not be destined for commercial purposes, as long as the unit value of these articles do not exceed the sum of US$100.

* One portable mechanical, electric or electronic typewriter.

* One portable stringed or wind instrument.

* One conventional radio receiver or radio cassette player or cassette recorder or tape recorder or record player or compact disc player or stereo equipment that features these units integrated into its system, as long as it is portable and is battery-powered.

* Suitcases, hold-alls or other commonly-used bags that contain objects that are part of the passenger's equipment.

* One live animal such as a pet, as long as the passenger has complied with all corresponding sanitary requirements and so long as the animal arrives as accompanied luggage.

* Visitors may enter Peru after having presented a Temporary Internment Declaration, goods and articles to practice adventure sports such as hang-gliding, mountain climbing, canoeing, hunting, surfing, wind surfing, etc. Similar customs treatment is extended to laptop computers and cellular phones.

* The aids and transport equipment for passengers who are handicapped or suffer an illness (wheelchairs, stretchers, crutches, etc.) will be considered as luggage. Passengers may bring as luggage articles that are not included in this list, paying a flat duty of 20% of CIF value for articles whose value does not exceed US$1,000.