Customs and Duties
You're always allowed to bring goods of a certain value back home without having to pay any duty or import tax. But there's a limit on the amount of tobacco and liquor you can return with duty-free, and some countries have separate limits for perfumes; for exact figures, check with your customs department. The values of so-called "duty-free" goods are included in these amounts. When you shop abroad, save all your receipts, as customs inspectors may ask to see them as well as the items you purchased. If the total value of your goods is more than the duty-free limit, you'll have to pay a tax (most often a flat percentage) on the value of everything beyond that limit.
When you check through immigration in Peru, put the white International Embarkation/Disembarkation form you filled out in a safe place when it's returned to you. You will need it when you leave the country. If you lose it, in addition to being delayed, you may have to pay a small fine. You may bring personal and work items; a total of 3 liters of liquor; jewelry or perfume worth less than $300 USD; and 400 cigarettes or 50 cigars into Peru without paying import taxes. Likewise, travelers can bring one of each type of electronic device (for example, one laptop or one tablet). After that, goods and gifts will be taxed at 20% their value up to $1,000 USD; everything thereafter is taxed at a flat rate of 25%.
U.S. Customs and Border Protection. www.cbp.gov.