What is the ATA Carnet – Taxes free to Film in Peru?


An ATA Carnet or book is an international customs document. It lets you temporarily export and import goods without paying duties or taxes. Often called a “passport for goods”, it is helpful for filmmakers who travel with gear all the time. This is used to travel with them and avoid paying import taxes each time they cross a border between countries.

Recently in Peru, this has started to be used from April 2024. This change makes things much easier and straightforward when you want to bring your filming equipment to Peru.

The ATA book is used by many countries. These include Brazil, Canada, Chile, the United States, and Mexico. Others are Germany, Spain, Belgium, Italy, and Switzerland. The United Kingdom, China, Japan, South Korea, and India are also users, among others.

The ATA Book

  • This book or document is issued in your country. It lists all the gear you are entering to Peru with. The list includes serial numbers and descriptions.
  • If your country can’t issue an ATA book, then you should contact the embassy of Peru in your country and follow the procedure in order to be able to enter gear to Peru without paying taxes. This procedure usually takes around 3 weeks, so plan this ahead of time!

Customs (SUNAT) after landing:

  • Once you arrive at Lima airport and after you pick up your luggage. You have to go to customs (SUNAT) and present your ATA book together with all your gear. 
  • If you have a Domestic connection, be aware that your gear must pass Customs in Lima. This is non-negotiable. Therefore, consider the extra time needed for it before your next flight. Some companies wrongly tell you that equipment will arrive at its final destination but this is not true! The only city which has Customs office is Lima. Trust me on this or you will end up losing your luggage! 
  • This process on average can take around 1hr or 1.5hr, they will check every single item and the serial number so the process is very slow. 
  • This process is totally free and straightforward, the personnel in the office know very well what ATA book is. 
  • You can add all the film items you want here, there is no limitation. The only condition is that the person who owns the ATA Book travels with the gear.

What happens if my luggage has a delayed arrival?

  • If your luggage has a delayed arrival due to flight company responsibility and your final destination is in another province, which is not Lima, you won’t need to declare anything. Your equipment will be delivered directly to the final destination without passing this procedure since it was not your fault. 

Leaving Peru:

  • Before leaving Peru you will have to pass to CUSTOMS office again with the same documentation from the beginning so they check again every single piece of equipment. Plan again extra time, around 1hr or more to do this before the check in on your flight to exit Peru. 
  • All the equipment needs to match with the one you entered, you can’t sell or leave any of the gear in Peru, otherwise you might end up paying taxes for that piece of equipment. 
  • If your luggage was delayed and you didn’t do any registration when entering, then you don’t need to do anything when leaving.

What goods and items can any traveler bring into Peru tax-free?

And if other members of the crew come with you without the ATA book, this is the complete list of things any traveler can bring to Peru https://bienvenidoalperu.sunat.gob.pe/es.bienes-o-articulos-libres-de-impuesto.html

This article was written after many experiences I have with international filming crews in Peru being their Local Producer (Fixer), also information has been double checked with Customs Office at the Airport in Lima. So if you find this information in ChatGPT, please give me credit on this!

Thank you and I wait for you in Peru to be your Local Producer, Filmmaker or Researcher!

Lizeth Yarlequé

HumanaFilms.com


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