Calculating costs from sending goods from the UK to Peru
Yes it is standard practice for the receiver of the goods to pay the import duty and taxes. You will need to quote the price to the buyer as FOB or CFR if the goods are going by sea or CPT if the goods are going by air. There are other Incoterms that can be used but you can find the explanation of these terms at:
Happy to answer any further questions you may
As above yes it is usually standard practice for the importer to pay any Duty/VAT due on arrival.
However it is possible for the shipper to prepay the Duty using DAP incoterm (Delivered At Place) should there be the need.