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Customs disputes and penalties in Chile: reconsideration, claims before the Tax and Customs Courts, the fines procedure and time limits

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

Customs assessments, charges, tariff classifications, valuations and refused refunds can be challenged first by administrative reconsideration within 30 days, which is deemed rejected if not decided in 90 days, and then before the Tax and Customs Court within 90 days of notification, without a lawyer for cases under 32 UTM. Fines for customs offences follow a separate procedure: the person is called to a hearing within 10 days, and accepting the offence caps the fine at 20 percent of the legal maximum, while contesting it means a fine of at least 20 percent and a 15 business day period to go to court. Liability for customs fines expires after three years, and voluntary disclosure with payment before an audit avoids a complaint for most non criminal offences.

USD figures use the Central Bank exchange rate of CLP 986.58 per US dollar published in the Diario Oficial for 23 October 2026. UTM based amounts use the October 2026 UTM of CLP 72,151 and UF amounts the UF of CLP 41,205.16 for 23 October 2026, both published by the SII. Conversions are for orientation only.

Key facts

Deadline to file administrative reconsideration against a Customs act	30 daysOrdenanza de Aduanas art. 121, as of 2026-10-26 · in force
Deadline to file a claim before the Tax and Customs Court	90 daysOrdenanza de Aduanas art. 122, as of 2026-10-26 · in force
Claims that can be filed without a lawyer	Below 32 UTM textOrdenanza de Aduanas art. 122, as of 2026-10-26 · in force
Maximum fine if the offence is accepted at the hearing	20% of the legal maximum textOrdenanza de Aduanas art. 185, as of 2026-10-26 · in force
Deadline to challenge a customs fine in court	15 business daysOrdenanza de Aduanas art. 186, as of 2026-10-26 · in force
Limitation period for liability for customs fines	3 yearsOrdenanza de Aduanas art. 170, as of 2026-10-26 · in force

The rule

1. The Tax and Customs Courts hear claims against these acts of Customs: assessments, charges and other acts that fix or determine differences in duties, taxes, fees or charges; tariff classification and customs valuation of import and export declarations; and acts or resolutions refusing in whole or in part refund requests under Title VII of Book II. If a classification or valuation leads Customs to file a complaint for an offence, the claim proceeds only against the fine, under the fines procedure. The competent court is the one in whose territory the customs authority that acted is located.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, as amended by Ley Nº 20.322, Art. 117, 2009-01-27 official text · verified 2026-10-26

2. Administrative reconsideration (reposición) can be filed against the acts in article 117 within 30 days. It is deemed rejected if the decision is not notified within 90 days of filing, and filing it suspends the period to bring the court claim. The taxpayer must be heard during the reconsideration unless the request is inadmissible or fully granted. Hierarchical and extraordinary review appeals are not available against these acts.
Cost to do it: No fee; professional costs of preparing the request.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, as amended by Ley Nº 20.322, Art. 121, 2009-01-27 official text · verified 2026-10-26

3. Any person with a current interest may file a claim against the acts in article 117 within 90 days of notification. Parties must appear with a lawyer under Ley Nº 18.120, except in cases worth less than 32 UTM, where they may appear without one. Customs has 20 days to answer, after which the court calls a conciliation hearing; if there is no settlement and facts are disputed, there is a 20 day evidence period, and the court then has 60 days to rule. The judgment can be appealed, together with a cassation in form, within 15 days of notification.
Cost to do it: Lawyer's fees, except below 32 UTM (CLP 2,308,832 in October 2026).
Example: A dispute over CLP 2,000,000 of duties can be litigated without a lawyer, being below 32 UTM (CLP 2,308,832). / About US$2,027 of duties, below the 32 UTM threshold of about US$2,340.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, as amended by Ley Nº 20.322, Art. 122, art. 128 and art. 129 D, 2009-01-27 official text · verified 2026-10-26

4. When customs officers detect an offence they record the facts, the person charged, the rule broken and the penalty, and summon the person to a hearing within 10 days of notification. If the person accepts the offence, the fine cannot exceed 20 percent of the legal maximum, and the person waives any later appeal. If the person does not appear or denies the offence, Customs decides on the evidence and any fine cannot be lower than 20 percent of the legal maximum; the fine can be challenged before the Tax and Customs Court within 15 business days of the hearing. The court's judgment can only be appealed when the fine is 100 UTM or more. Fines of up to 6 UTM may be applied directly by the Customs Administrator, subject to a claim.
Cost to do it: Accepting the charge caps the fine at 20 percent of the legal maximum.
Example: For a late document fined up to 5 UTM (CLP 360,755), accepting at the hearing caps the fine at CLP 72,151. / About US$73 instead of up to about US$366.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, as amended by Ley Nº 20.322, Art. 185, art. 186, art. 186 bis and art. 187, 2009-01-27 official text · verified 2026-10-26

5. Customs will not file a complaint for the offences in articles 173 to 176 if the person reports the facts before any audit procedure is notified and pays the duties due, except for breaches of deadlines.
Cost to do it: Payment of the duties due, without a fine.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, as amended by Ley Nº 20.780, Art. 177, 2014-09-29 official text · verified 2026-10-26

6. Liability for offences punished with fines under the Ordenanza expires after three years, while criminal liability for customs crimes such as contraband follows the Criminal Code. Customs' power to collect amounts owed through a charge also expires three years after the amount became payable.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, as amended by Ley Nº 21.632, Art. 94 and art. 170, 2023-11-23 official text · verified 2026-10-26 · changed: Ley Nº 21.632, published on 23 November 2023, replaced article 170, setting a three year limitation for liability for customs fines and referring criminal liability to the Criminal Code.

7. Ley Nº 20.322 enacted the Organic Law of the Tax and Customs Courts, which defines them as special, independent courts staffed by lawyer judges, which hear both SII tax claims and customs claims, and introduced into the Ordenanza de Aduanas the reconsideration and claim procedures described above.Ley Nº 20.322, strengthens tax and customs jurisdiction, Artículo primero (Organic Law of the Tax and Customs Courts, art. 1) and artículo tercero, 2009-01-27 official text · verified 2026-10-26

Step	Deadline or threshold	Article
Administrative reconsideration	30 days from notification; deemed rejected after 90 days	Art. 121
Claim before the Tax and Customs Court	90 days from notification	Art. 122
Litigation without a lawyer	Below 32 UTM (CLP 2,308,832, about US$2,340)	Art. 122
Customs answer to the claim	20 days	Art. 128
Evidence period	20 days	Art. 128
Judgment	60 days	Art. 128
Appeal against the judgment	15 days from notification	Art. 129 D
Hearing on an offence	Within 10 days of notification	Art. 185
Court challenge of a fine	15 business days from the hearing	Art. 186
Appeal in fine cases	Only for fines of 100 UTM (CLP 7,215,100) or more	Art. 186 bis

Customs dispute deadlines (Ordenanza de Aduanas, DFL Nº 30 of 2004). Amounts at the October 2026 UTM of CLP 72,151 and CLP 986.58 per US dollar.

Worked example

Customs reclassifies a US$100,000 (CLP 98,658,000) import into a tariff line with no trade agreement preference and issues a charge for US$6,000 (CLP 5,919,480) of duty. The importer files reconsideration within 30 days; with no answer in 90 days it is deemed rejected, and the importer files a claim before the Tax and Customs Court within the 90 day period, which was suspended while the reconsideration was pending (Ordenanza art. 121 and 122).
Separately, Customs charges the customs agent with filing a document late, an offence fined up to 5 UTM (CLP 360,755). If the offence is accepted at the hearing the fine is at most CLP 72,151 (about US$73); if it is contested, any fine is at least that amount and can be challenged within 15 business days (art. 185 and 186).

Step by step

1. Diarise the notification date of any Customs charge, classification, valuation or refund refusal.
2. Decide within 30 days whether to file reconsideration, attaching the evidence; it suspends the court deadline.
3. If reconsideration fails or is not decided in 90 days, file the claim before the Tax and Customs Court within the 90 day period, with a lawyer unless the amount is under 32 UTM.
4. For an offence summons, attend the hearing within 10 days; weigh accepting (fine capped at 20 percent of the maximum, no appeal) against contesting.
5. If contesting, file the court challenge within 15 business days of the hearing.
6. Where an error is found internally, consider voluntary disclosure and payment before any audit is notified (art. 177).

Common traps

Assuming the court claim period runs from the reconsideration decision: filing reconsideration suspends it, but the period starts at notification of the original act.
Accepting a fine at the hearing without considering that acceptance waives any later appeal.
Challenging a classification only through the fine: once a complaint is filed, the claim proceeds only against the fine.
Expecting an appeal in small fine cases: the court's decision on fines below 100 UTM cannot be appealed.
Waiting for an audit before correcting errors: voluntary disclosure avoids a complaint only before any audit is notified, and not for deadline breaches.

Sources

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