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Duty and Tax Considerations for Importing Used Cars to Peru

If you are sourcing a used GWM from China and shipping it to Peru, the first number most importers fixate on is the FOB price. The second number — the one that actually decides whether the deal works — is the total landed cost. That figure is built from unit price, minimum order quantities, inspection and sampling costs, ocean freight, insurance, and the Peruvian duty and tax stack. This breakdown walks through each component using real listings and reference FOB prices from our current stock, so you can model your own landed cost before you commit.

GWM Export is an independent exporter. We are not affiliated with Great Wall Motor. We hold used GWM stock at yards in Tianjin and Guangzhou and ship to destinations including Russia, Kazakhstan, Saudi Arabia, the UAE, Nigeria, Kenya, Mexico, and Chile. For Peru specifically, the same export process applies: you receive a commercial invoice, bill of lading, certificate of origin, and the vehicle's registration and mileage documentation. What changes is the destination-side tax treatment.

The cost stack at a glance

The table below uses ranges, not single numbers, because final cost depends on model, model year, mileage, shipping method, and the customs value your broker declares in Peru.

Component Typical range Notes
Unit FOB price $8,500–$20,600 Based on current Big Dog stock; other families vary
Minimum order quantity 1 unit We do not enforce container-only MOQ
Inspection / sampling $0–$300 Third-party inspection optional; photos and real mileage provided per listing
Ocean freight (China–Peru) $1,200–$3,500 RoRo or container; depends on port pair and season
Marine insurance 0.3%–0.8% of CIF Recommended, not always mandatory
Peruvian import duty (ad valorem) 0%–6% of CIF Used vehicles generally face the higher end
IGV (general sales tax) 16% of CIF + duty Applies to most vehicle imports
IPM (promotional municipal tax) 2% of CIF + duty Stacked on top of IGV
ISC (selective consumption tax) Varies by engine and value Can materially change total
Customs brokerage / port fees $300–$900 Destination-side, paid in Peru
Registration and plates $150–$500 Paid after nationalization

Unit price: what you actually pay for the vehicle

FOB price is the cost of the vehicle loaded at the Chinese port. It does not include ocean freight, insurance, or any Peruvian tax. Our current used Big Dog inventory illustrates the spread: a 2021 Big Dog 1.5T Two-Wheel Drive Madogou Wangcai Edition with 70,000 km is listed at a reference FOB price of $9,500, while a 2023 Big Dog 2.0T Four-Wheel Drive Trendy Off-Road Plus with 21,500 km is listed at $14,200. A 2024 Big Dog 1.5T Labrador Edition with 28,000 km sits at $12,200. These are real listings with real mileage, not estimates.

Every unit is left-hand drive, sourced from the China domestic market, and comes with registration date and photos per listing. Because Peru registers left-hand drive vehicles, GWM units from our yards are a natural fit. If your destination required right-hand drive, the calculus would change — but for Peru, LHD is correct.

MOQ and sampling: no container minimum

We do not require a container minimum order quantity. You can buy one unit. That matters for first-time importers testing the Peruvian market, because it lets you validate demand and customs clearance before scaling. If you later move to multiple units, container shipping can reduce per-unit freight, but the duty and tax base does not change.

Sampling and inspection are optional. Every listing already includes photos, odometer reading, and model year. If you want a third-party inspection before shipment, budget roughly $0–$300 depending on scope. We provide the documentation your inspector needs.

Shipping: RoRo versus container

Ocean freight from China to Peru generally runs $1,200–$3,500 per unit. RoRo is usually cheaper and simpler for a single running vehicle; container shipping offers more protection and is often preferred for higher-value units or when you consolidate multiple vehicles. The method you choose affects the CIF value your broker declares, which in turn affects duty and IGV. Marine insurance typically adds 0.3%–0.8% of CIF. We hold stock at Tianjin and Guangzhou; which port your unit ships from affects transit time and routing.

Peruvian duty: the ad valorem layer

Peru applies an ad valorem import duty on used vehicles, generally in the 0%–6% range depending on tariff classification, with used vehicles often landing at the higher end. The duty base is CIF — cost, insurance, and freight — not FOB. That means your freight and insurance choices directly increase the duty you pay. A $12,000 FOB vehicle with $2,000 freight and $100 insurance has a CIF of $14,100; a 6% duty on that CIF is $846, versus $720 if CIF were only $12,000. Small freight differences compound.

IGV and IPM: the consumption taxes

After duty, Peru applies IGV (Impuesto General a las Ventas) at 16% and IPM (Impuesto de Promoción Municipal) at 2%. Both are calculated on CIF plus duty. Using the example above: CIF $14,100 plus duty $846 equals $14,946. IGV at 16% is $2,391; IPM at 2% is $299. Together that is $2,690 in consumption tax on a single vehicle. This is the line most first-time importers underestimate.

ISC: the selective consumption tax

Peru also applies ISC (Impuesto Selectivo al Consumo) on certain vehicles, and the rate varies by engine size and value. This is the hardest component to generalize because it is model-specific. For a used GWM with a 1.5T or 2.0T engine, the ISC treatment should be confirmed with your Peruvian customs broker using the exact model year, engine displacement, and declared value. We provide the vehicle documentation you need to get that ruling before you ship.

Documentation and clearance

Every export includes a commercial invoice, bill of lading, and certificate of origin. These are the documents your Peruvian broker will ask for first. The certificate of origin matters because it supports the declared origin and classification. Registration date and mileage documentation support the customs value; under-declaring value to reduce duty is a compliance risk and not something we support. We provide real photos and real mileage so your declared value is defensible.

A realistic landed-cost comparison

Consider two options from current Big Dog stock.

Option A: 2021 Big Dog 1.5T 2WD Madogou Wangcai Edition, 70,000 km, reference FOB $9,500. Add freight $1,800 and insurance $80, CIF $11,380. Duty at 6% is $683. IGV 16% on $12,063 is $1,930; IPM 2% is $241. Brokerage and port fees $600. Registration $300. Estimated landed cost before ISC: roughly $15,134.

Option B: 2023 Big Dog 2.0T 4WD Trendy Off-Road Plus, 21,500 km, reference FOB $14,200. Add freight $1,900 and insurance $120, CIF $16,220. Duty at 6% is $973. IGV 16% on $17,193 is $2,751; IPM 2% is $344. Brokerage $600. Registration $300. Estimated landed cost before ISC: roughly $21,188.

The gap between the two is about $6,000 landed, driven mostly by the higher FOB and the larger duty and IGV base. Neither figure includes ISC, which must be confirmed per model. If you are comparing a 2024 Big Dog 1.5T Labrador Edition at $12,200 FOB with 28,000 km, its landed cost will sit between these two examples, closer to Option B after freight and taxes.

What to confirm before you commit

Ask for the exact FOB price, the model year, the odometer reading, and the port of loading. Confirm the shipping method and get a freight quote in writing. Then take the CIF figure to a Peruvian customs broker and ask for the duty, IGV, IPM, and ISC treatment on that specific vehicle. Compare landed cost, not sticker price. A cheaper FOB unit with high mileage may still clear more cheaply overall, but only if the customs value holds up.

We publish reference FOB prices, real mileage, and real photos for every listing. For current stock and a quote to Peru, message us on WhatsApp. We will send the listing, the documents we provide, and the loading port so your broker can model the landed cost accurately.

GWM Export is an independent exporter and is not affiliated with Great Wall Motor. Reference prices are indicative and subject to stock availability and final confirmation.