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Customs duties and import taxes in Chile: the 6 percent general tariff, VAT on imports, luxury tax, capital goods relief and export VAT recovery

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Last verified: 2026-10-26 · Status: Stable

Chile charges a uniform general import duty of 6 percent ad valorem, in force since 1 January 2003, which free trade agreements reduce to zero for most qualifying goods. Imports also pay 19 percent VAT on the customs value plus duties before goods leave customs, and certain luxury goods pay an extra 15 percent (50 percent for fireworks). Large investment projects can import capital goods free of VAT, exporters recover input VAT, and investors in the new tax stability regime can freeze the VAT and tariff treatment of capital goods while they invest.

USD figures use the Central Bank exchange rate of CLP 986.58 per US dollar published in the Diario Oficial of 23 October 2026 (Ley Nº 18.840 art. 44). Tax units use the SII values of UTM CLP 72,151 and UTA CLP 865,812 for October 2026 and UF CLP 41,221.08 for 26 October 2026. Conversions are for orientation only.

Key facts

General ad valorem import duty	6 %Ley Nº 19.589 art. 1 letter e), amending Ley Nº 18.687 art. 1, as of 2026-10-26 · in force
VAT on imports	19 %DL Nº 825, art. 8 letter a) and art. 14, as of 2026-10-26 · in force
Import VAT base	Customs value (or CIF value) plus customs duties textDL Nº 825, art. 16 letter a), as of 2026-10-26 · in force
Additional tax on first sale or import of luxury goods	15 %DL Nº 825, art. 37, as of 2026-10-26 · in force
Minimum project investment for VAT exemption on imported capital goods	5000000 USDDL Nº 825, art. 12 letter B Nº 10, as of 2026-10-26 · in force
Price ceiling for VAT on remote purchases of goods from abroad	500 USDDL Nº 825, art. 4, as amended by Ley Nº 21.713, as of 2026-10-26 · in force

The rule

1. Ley Nº 19.589 reduced the general ad valorem import duty step by step to 6 percent, the final step applying from 1 January 2003.
Cost to do it: 6 percent of the customs value unless a trade agreement or exemption applies.
Example: On goods with a customs value of CLP 98,658,000, duty is CLP 5,919,480. / US$6,000 on US$100,000 of goods.Ley Nº 19.589, amending Ley Nº 18.687 art. 1, Art. 1 letter e) and art. 5 letter e), 1998-11-14 official text · verified 2026-10-26

2. Import VAT is charged at 19 percent on the customs value of the goods or, failing that, their CIF value, plus the customs duties of the same import. It accrues when the import is legally completed and customs will not release the goods until it is paid, except for deferred payment cases under the Ordenanza de Aduanas.
Cost to do it: Recoverable as input VAT credit by registered businesses.
Example: On the same goods, VAT is CLP 19,869,721. / US$20,140 of VAT on US$106,000.Decreto Ley Nº 825, Art. 8 letter a), art. 9 letter b), art. 14 and art. 16 letter a), 1974-12-31 official text · verified 2026-10-26

3. The first sale or import of gold, platinum and ivory articles, jewellery and precious stones, fine furs, fine carpets and tapestries, caviar preserves, and air or compressed gas guns (other than for underwater fishing) pays an additional tax of 15 percent, and pyrotechnics other than industrial, mining, agricultural or signalling uses 50 percent; importers pay it together with import VAT.
Cost to do it: 15 or 50 percent on top of duty and VAT.Decreto Ley Nº 825, Art. 37 and art. 38, 1974-12-31 official text · verified 2026-10-26

4. Imports of capital goods by residents, foreign investors or companies receiving foreign investment are exempt from VAT when destined to mining, industrial, forestry, energy, infrastructure, telecommunications, research or technological, medical or scientific development projects in Chile involving investment of at least USD 5 million, subject to the conditions on timing of first income in the same provision.
Cost to do it: Saves 19 percent VAT on eligible capital goods; application cost only.Decreto Ley Nº 825, Art. 12 letter B Nº 10, 1974-12-31 official text · verified 2026-10-26

5. Exporters recover the VAT charged on goods and services used for their export activity and the VAT paid on imports for that purpose, either by offset against output VAT or by refund under the procedure set by supreme decree.
Cost to do it: No VAT cost on export inputs once recovered.Decreto Ley Nº 825, Art. 36, 1974-12-31 official text · verified 2026-10-26

6. Goods bought remotely by consumers from foreign sellers for up to USD 500, including accessory charges, are treated as located in Chile and subject to VAT, collected by the foreign seller under the simplified regime.
Cost to do it: 19 percent of the price.Decreto Ley Nº 825, as amended by Ley Nº 21.713, Art. 4 fourth paragraph, 2024-10-24 official text · verified 2026-10-26 · changed: In force since October 2025, twelve months after Ley Nº 21.713 was published on 24 October 2024.

7. Investors that sign a tax stability contract under Ley Nº 21.850 (minimum USD 50 million) may have the VAT and tariff regime for imports of capital goods that qualify under DL 825 art. 12 letter B Nº 10 frozen for the period needed to complete the agreed investment; otherwise foreign investment is subject to the common tariff regime applicable to domestic investment.
Cost to do it: Stability itself costs 1.5 extra points of first category tax on covered income.Ley Nº 21.850, Art. 26 Nº 2 letter B, 2026-10-17 official text · verified 2026-10-26 · changed: New option created by Ley Nº 21.850 (Diario Oficial 17 October 2026), available from 1 January 2027.

Case	Duty	VAT 19 percent	Luxury tax	Total	Total in CLP
General tariff	US$6,000	US$20,140	None	US$26,140	CLP 25,789,201
Origin qualifying under a 0 percent trade agreement	US$0	US$19,000	None	US$19,000	CLP 18,745,020
Jewellery, general tariff	US$6,000	US$20,140	US$15,900 (on the same base as VAT)	US$42,040	CLP 41,475,823
Capital goods for a qualifying project of USD 5 million or more	US$6,000	Exempt	None	US$6,000	CLP 5,919,480

Landed tax cost of an import with a customs value of US$100,000 (Ley Nº 19.589; DL Nº 825 art. 16 and art. 37; CLP at 986.58 per US dollar). Trade agreement rates replace the 6 percent where rules of origin are met.

Worked example

A Chilean distributor imports equipment with a customs value of US$100,000 (CLP 98,658,000) from a country without a trade agreement. It pays duty of US$6,000 and import VAT of US$20,140 (CLP 19,869,721) before release, and recovers the VAT as input credit in its monthly return.
Goods of Argentine origin can enter under the Chile Argentina and Mercosur trade arrangements at preferential rates when rules of origin are met (see the trade page); the Argentine export side, including Argentine export rules and FX, is covered in the Argentine guide.

Step by step

Classify the goods under the Chilean tariff and check whether a trade agreement rate applies and what origin proof is required.
Engage a customs broker where required and file the import declaration.
Pay duty, import VAT and any art. 37 tax before release, then claim the VAT as input credit.
For projects of USD 5 million or more, apply for the art. 12 letter B Nº 10 VAT exemption before importing capital goods.
Exporters: request VAT recovery under art. 36 for export inputs.

Common traps

The import VAT base includes the duty, so tariff savings under trade agreements also reduce VAT.
The capital goods VAT exemption covers imports for projects meeting the USD 5 million threshold and timing conditions; ordinary replacement purchases do not qualify.
Origin documentation must be in order at import; without it the 6 percent general rate applies.
Luxury tax at 15 or 50 percent applies to imports even where the buyer is a business.

Sources

Related: Chile country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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