Peru

Conditional declaration filed on entry. Required only when accompanied baggage contains any of: (1) goods subject to tax; (2) goods excluded from the baggage and household-goods regime; (3) restricted or prohibited goods; (4) goods for temporary entry; or (5) cash and/or negotiable financial instruments strictly over USD 10,000 or their equivalent in another currency. If the baggage falls entirely within SUNAT's duty-free list, the traveler does not fill this declaration and proceeds to the customs-control exit; the US$ 500 'other goods' allowance is part of that duty-free list, not a standalone procedure. A family unit (spouse, minor children and/or parents) may file a single declaration. Tax charged on goods above the duty-free allowance is a tax on goods, not a fee for filing this form.

Applies only to cash and/or negotiable financial instruments strictly exceeding USD 10,000 (or their equivalent in another currency); amounts up to and including USD 10,000 need not be declared. The duty is bidirectional — when entering (ingresar) and when leaving (sacar) Peru. On entry, the traveler answers the money question on the baggage sworn declaration and requests from the customs authority the detail format 'Declaración Jurada de Dinero y/o Instrumentos Financieros Negociables'; SUNAT's current page links a downloadable money declaration, and the still-linked 2013 Word template (used here only as a format clue, not as a source of current amounts) shows a single form with INGRESO/SALIDA boxes. On exit, a separate departure declaration covers money carried out. Entering or leaving the country carrying bearer negotiable instruments or cash strictly over USD 30,000 is prohibited: such amounts must be moved through companies authorized by the Superintendencia de Banca y Seguros (SBS) — the current page words this as amounts over USD 30,000 being handled through banks; exactly USD 30,000 does not exceed the carry cap but, being over USD 10,000, remains declarable. The cited USD 30,000 carrying prohibition specifically names bearer negotiable instruments; the status of other instruments under current rules is not inferred from the older template. No tax is paid on money entering or leaving the country; omission or falsehood leads to temporary retention plus a sanction of 30% of the undeclared value. This is a declaration procedure — not the ≤USD 10,000 no-declaration exemption, not the USD 500 goods allowance; tax on goods above the allowance is not a fee for it.