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Customs valuation and clearance controls in Chile: the WTO value rules, value challenges, provisional values, abandoned goods, Authorized Economic Operators and the used vehicle ban

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

Chile values imports under the WTO Customs Valuation Agreement, and the customs value includes transport, handling and insurance up to the place of entry. If Customs doubts a declared value it may ask once for more evidence, giving at least 15 business days, and then has 60 days to issue a charge; importers whose final price is not yet known can declare a value subject to revision and adjust it within up to 18 months, while transfer pricing adjustments under the income tax law do not change customs values. Goods left beyond their storage or temporary period are presumed abandoned and bear a surcharge of up to 5 percent of their value plus daily interest, and used cars generally cannot be imported at all.

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

Customs valuation method	WTO Customs Valuation Agreement (GATT 1994 Article VII), value including freight and insurance to the place of entry textDFL Nº 31 of 2004 (Ley Nº 18.525) art. 5 and art. 6, as of 2026-10-26 · in force
Minimum period to answer a Customs value query	15 business daysOrdenanza de Aduanas art. 69, as of 2026-10-26 · in force
Deadline for Customs to issue a value charge after the reply	60 daysOrdenanza de Aduanas art. 69, as of 2026-10-26 · in force
Maximum period to adjust a value declared as subject to revision	18 monthsOrdenanza de Aduanas art. 92 ter, as of 2026-10-26 · in force
Effect of income tax transfer pricing adjustments on customs values	None textOrdenanza de Aduanas art. 92 quáter, as of 2026-10-26 · in force
Authorized Economic Operator certification validity	3 yearsOrdenanza de Aduanas art. 23 bis, as of 2026-10-26 · in force
Surcharge on goods presumed abandoned	Up to 5 percent of customs value plus daily interest textOrdenanza de Aduanas art. 154, as of 2026-10-26 · in force
Import of used vehicles	Prohibited, with exceptions for special purpose, exempt, trolleybus and historic vehicles textLey Nº 18.483 art. 21, as of 2026-10-26 · in force

The rule

1. The base of the ad valorem duty is the customs value of the imported goods, determined under the Agreement on Implementation of Article VII of GATT 1994 (the WTO Customs Valuation Agreement). The customs value includes the transport costs to the place of entry into Chile, loading, unloading and handling costs of that transport, and insurance. If delivery costs to the port of entry are borne free of charge or by the buyer, they are added at the usual rates for the same transport and services. Where the final value cannot yet be determined, Customs may let the importer remove the goods against a sufficient guarantee.
Example: A CLP 93,725,100 FOB price plus CLP 4,932,900 of freight and insurance gives a customs value of CLP 98,658,000. / US$95,000 FOB plus US$5,000 freight and insurance gives US$100,000, on which the 6 percent duty is US$6,000.Decreto con Fuerza de Ley Nº 31 of 2004, Ministerio de Hacienda, consolidated text of Ley Nº 18.525 on imports, Art. 5 and art. 6, 2005-04-22 official text · verified 2026-10-26

2. Once a declaration has been accepted and Customs has well founded reasons to doubt the declared value or the supporting documents, it may, once, require the importer to provide further documents or evidence that the declared amount is the real transaction value. The request must be in writing and explain the doubts. The importer has a reasonable period of at least 15 business days from notification, extendable on a reasoned request filed at least three days before it expires. If Customs then considers that duties are short, it has 60 days from the reply (or the end of the period) to issue and notify a charge stating the valuation criterion used, which can be challenged by administrative reconsideration and in court.
Cost to do it: Professional time to assemble contracts, invoices and payment evidence; any shortfall in duty and VAT found in the charge.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, as amended by Ley Nº 19.738 and Ley Nº 20.780, Art. 69, 2014-09-29 official text · verified 2026-10-26

3. An importer may ask to modify the value declared in an import declaration when the conditions of a price change are known at clearance but the exact adjustment cannot yet be quantified and can later be proven (for example price formulas or later royalties). At clearance it must declare that the value is subject to revision and meet the requirements set by the National Director of Customs; the period to request the change cannot exceed 18 months from legalisation of the declaration. No complaint is filed against the customs agent for changes made this way, unless there is fraud or maliciously false documents.
Cost to do it: Duties and VAT are adjusted up or down when the final value is set.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, Art. 92 ter, 2005-06-04 official text · verified 2026-10-26

4. Transfer pricing adjustments or self adjustments under article 41 E of the Income Tax Law, including those agreed in an advance pricing agreement, have no effect on values declared in import or export declarations, and the declarations need not be amended. An advance pricing agreement that covers imports of goods must be signed by both the SII and Customs.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, Art. 92 quáter, 2005-06-04 official text · verified 2026-10-26

5. The National Director of Customs may, on request, certify as Authorized Economic Operators persons acting in the foreign trade logistics chain, giving them access to control and simplification benefits according to their role. The requirements, activities, benefits and obligations are set by a Ministry of Finance supreme decree. Certification lasts three years and is renewable for successive periods while the requirements are met; non compliance can lead to suspension or revocation.
Cost to do it: No State fee is set in the law; the cost is meeting the security and compliance requirements of the regulation.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, Art. 23 bis, 2005-06-04 official text · verified 2026-10-26

6. Goods are presumed abandoned when they are not removed within the authorised storage period (whether or not clearance was requested or duties paid), when goods held by Customs are not cleared within 90 days of retention, when goods under temporary admission are not re exported by the end of the period, and when goods under the deposit regime are not imported by the end of the authorised term. Goods presumed abandoned bear a surcharge from the next business day after the period expires of up to 5 percent of their customs value, increased daily by up to the maximum conventional interest rate for non adjustable operations of 90 days or more, until the duties are paid; the goods are not nationalised until the surcharge is paid, and abandoned goods are sold at public auction. The National Director may reduce or waive the surcharge by reasoned resolution.
Cost to do it: Up to 5 percent of customs value plus daily interest, and possible loss of the goods at auction.
Example: On goods with a customs value of CLP 98,658,000, the base surcharge can reach CLP 4,932,900 before interest. / Up to US$5,000 on US$100,000 of goods, before interest.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, Art. 137, art. 140 and art. 154, 2005-06-04 official text · verified 2026-10-26

7. Only new vehicles may be imported. The ban does not apply to special purpose vehicles such as ambulances, fire engines, street cleaning and armoured cash transport vehicles, motor homes and off road vehicles, to vehicles imported under the special regimes of Section 0 of the tariff or with full or partial duty exemptions, to used electric trolleybuses with more than 18 seats, or to antique or historic vehicles of 50 years or more that meet the requirements of the traffic law.Ley Nº 18.483, new legal regime for the automotive industry, Art. 21, 1985-12-28 official text · verified 2026-10-26

8. Customs offences that are not fraud or contraband carry fines, for example up to 5 UTM for not filing manifests, declarations or required documents in the form and time required, up to 25 percent of the customs value for removing goods from customs storage before all requirements are met, and up to 2 percent of customs value (10 percent for repeat offenders) for not filing or filing late the document showing the final value of an export made under a sale other than a firm sale (for example on consignment). Customs will not file a complaint for these offences if the person discloses the facts before any audit procedure is notified and pays the duties due, except for breaches of deadlines.
Cost to do it: Up to 5 UTM (CLP 360,755) for a late or missing document; up to 25 percent of customs value for early removal.
Example: Up to CLP 360,755 for a missing document, at the October 2026 UTM. / About US$366.Decreto con Fuerza de Ley Nº 30 of 2004, consolidated Ordenanza de Aduanas, as amended by Ley Nº 20.780, Art. 176 letters a), o) and p) and art. 177, 2014-09-29 official text · verified 2026-10-26

Situation	Deadline	Article
Answer a Customs request for value evidence	At least 15 business days, extendable	Art. 69
Customs issues a value charge	60 days from the reply or end of the period	Art. 69
Request a change to a value declared as subject to revision	Set by Customs, at most 18 months from legalisation	Art. 92 ter
Goods retained by Customs not cleared	Presumed abandoned after 90 days	Art. 140 Nº 2
Authorized Economic Operator certificate	Valid 3 years, renewable	Art. 23 bis

Key customs deadlines in the Ordenanza de Aduanas (DFL Nº 30 of 2004).

Worked example

A Chilean distributor buys goods from a related supplier abroad at US$95,000 FOB, with US$5,000 of freight and insurance. Customs value is US$100,000 (CLP 98,658,000) and duty is US$6,000 (CLP 5,919,480) (DFL Nº 31 of 2004 art. 5 and 6).
Customs doubts the price and asks for evidence; the distributor has at least 15 business days to send the contract, payment records and pricing evidence (Ordenanza art. 69). A later year end transfer pricing adjustment for income tax does not change the customs value (art. 92 quáter).
If the contract has a price formula settled after shipment, the distributor declares the value as subject to revision at clearance and adjusts it within the period Customs sets, at most 18 months (art. 92 ter).

Step by step

1. Collect the commercial invoice, transport and insurance documents, and the sale contract, so the agent can declare the full customs value.
2. If the price is not final, declare it as subject to revision at clearance under art. 92 ter.
3. Answer any Customs value request within the period given, at least 15 business days; ask for an extension at least three days before it expires if needed.
4. Remove goods from storage within the authorised period to avoid presumed abandonment and the surcharge.
5. If an error is found, disclose it and pay the duties before any audit is notified to avoid a complaint for non criminal offences (art. 177).
6. Consider Authorized Economic Operator certification for frequent traders.

Common traps

Leaving out freight, insurance or handling paid separately by the buyer: they belong in the customs value.
Assuming a transfer pricing adjustment will reduce duties already paid: art. 92 quáter says it has no customs effect.
Forgetting goods in customs storage: once the period lapses they are presumed abandoned, carry a surcharge of up to 5 percent plus interest and can be auctioned.
Buying a used car abroad to bring into Chile: outside the narrow exceptions of Ley Nº 18.483 art. 21 its import is prohibited.
Missing the deadline to report the final value of an export not sold on firm terms, fined up to 2 percent of the customs value.

Sources

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