The death toll from a bus that fell off from a steep cliff near Peru's ocean-side capital Lima on Tuesday has reached 48.

Axar.az reports quoting national news agency Andina.

"So far, the accident ... has left 48 people dead and seven injured, the Health Ministry confirmed," agency said.

The bus was carrying some 50 passengers when it collided with an oncoming trailer truck around midday and skidded off the road about 48 kilometres north of Lima, in a location known as Pasamayo.

Officials said earlier that the trailer truck had invaded the wrong lane and was to blame for the accident.

Images of the crash site showed the wreckage of the bus landed upside down on the rocky shoreline, some 100 meters below the highway.

Rescue workers were using a helicopter to retrieve the bodies and extract the injured, who have been taken to area hospitals.