This is a great article written by: Kelly deBorda

After your passport and Tarjeta Andina have been stamped, you'll leave the immigrations area and head over to baggage claim. When you've received your luggage from the carousel, you may or may not be asked to show your claim ticket and/or passport before leaving the area. Now, you will have also received a customs form on the plane. It should be filled out by this time. If you're coming to Peru as a tourist, you really shouldn't have any problem passing through customs. You're allowed personal electronic items, like laptops, gameboys, cameras, mp3 players etc - one each per person. if you're bringing gifts, there is a cap of $300 - but no individual article worth over $100. Anything else, make sure to claim it on the customs declaration form. As you pass through customs, you'll be told to press a button. When you do, you'll be given a green light or a red light, supposedly at random, but I have my suspicions. If you get a red light, you're baggage will be inspected.

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*** photo and article extract taken from Kelly deBorda's site