Countries › Chile › Guide › 9. Trade and customs › Importing and exporting in Chile: the 6 percent tariff, VAT on imports, customs agents, low value purchases, VAT free exports and contraband rules

Importing and exporting in Chile: the 6 percent tariff, VAT on imports, customs agents, low value purchases, VAT free exports and contraband rules

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

Chile charges a single general customs duty of 6 percent ad valorem on the CIF value of imports, in force since 1 January 2003, which trade agreements reduce or remove for goods that qualify by origin; the government lists 36 agreements in force, including the Mercosur agreement and a bilateral agreement with Argentina in force since 1 May 2019. Imports also pay 19 percent VAT on the customs value plus duties, which a VAT registered business recovers as a credit, while exports are VAT exempt and exporters get back the VAT on their inputs. Commercial shipments must normally be cleared through a licensed Chilean customs agent, remote purchases by consumers of up to US$500 pay VAT but no duty since 24 October 2025, and evading duties or failing to declare more than US$10,000 in cash is the crime of contraband, with tougher rules from 1 November 2026.

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 published by the SII. Conversions are for orientation only; the low value and cash thresholds are set in US dollars by law.

Key facts

General customs duty on imports	6 %Ley Nº 19.589 art. 1 letter e), amending Ley Nº 18.687 art. 1, as of 2026-10-26 · in force
Base of the ad valorem duty	CIF value (cost, insurance and freight) textServicio Nacional de Aduanas guidance on import taxes, as of 2026-10-26 · in force
Surcharge on used goods, as a share of the ad valorem duty	50 %Arancel Aduanero Nacional, Rule 3 exceptions, as of 2026-10-26 · in force
VAT standard rate, also charged on imports	19 %DL Nº 825 art. 8 letter a) and art. 14, as of 2026-10-26 · in force
VAT base on imports	Customs value (or CIF value) plus customs duties textDL Nº 825 art. 16 letter a), as of 2026-10-26 · in force
VAT on exports of goods	Exempt, with recovery of input VAT textDL Nº 825 art. 12 letter D and art. 36, as of 2026-10-26 · in force
Ceiling for remote consumer purchases taxed with VAT at sale and imported without duty	500 USDDL Nº 825 art. 4 and art. 12 letter B Nº 18, as amended by Ley Nº 21.713, as of 2026-10-26 · in force
Licensed customs agent required for commercial clearance	Yes, except where fewer than two agents practise at the customs office, for baggage, postal items, non commercial goods and free zone operations textOrdenanza de Aduanas art. 191, as of 2026-10-26 · in force
Trade agreements in force	36 countSUBREI list of agreements in force, as of 2026-10-26 · in force
Trade agreement with Argentina	Chile Argentina Trade Agreement in force since 1 May 2019, alongside the Mercosur agreement in force since 1 October 1996 textSUBREI list of agreements in force, as of 2026-10-26 · in force
Cash or bearer instruments that must be declared to Customs when entering or leaving	More than 10,000 USDOrdenanza de Aduanas art. 168 bis; Ley Nº 19.913 art. 4, as of 2026-10-26 · in force
Fine for contraband or customs fraud	Two to five times the value of the goods textOrdenanza de Aduanas art. 178, as of 2026-10-26 · in force

The rule

1. The general customs duty on imports is 6 percent ad valorem, applied to the CIF value of the goods (cost plus insurance plus freight). Ley Nº 19.589 cut the general rate in annual steps by amending article 1 of Ley Nº 18.687, with the last step to 6 percent taking effect on 1 January 2003, and the National Customs Service (Servicio Nacional de Aduanas) confirms that 6 percent has been the general rate since 2003. Goods from a country with which Chile has a trade agreement, or that fall under Ley Nº 20.690, may be exempt or pay a reduced rate. Used goods, where their import is allowed, pay a surcharge equal to 50 percent of the duty, with exceptions in Rule 3 of the national tariff.
Cost to do it: 6 percent of the CIF value for goods without a trade agreement preference, 9 percent in total for used goods subject to the 50 percent surcharge, 0 percent or a reduced rate for goods that qualify for a preference.
Example: Machinery with a CIF value of CLP 98,658,000 from a country with no trade agreement pays CLP 5,919,480 of duty. / US$100,000 CIF pays US$6,000 of duty at the general rate.Ley Nº 19.589, which cuts tariff rates, amending Ley Nº 18.687, Ley Nº 19.589 art. 1 letter e) and art. 5 letter e), 1998-11-14 official text · verified 2026-10-26

2. Imports, whether habitual or not, are treated as sales for VAT and pay the standard 19 percent rate. The VAT base for an import is the customs value of the goods or, failing that, their CIF value, and it includes the customs duties charged on the same import. A VAT taxpayer may use the VAT paid on imports in a period as a fiscal credit against the VAT it charges on its own sales in that period, including on goods for inventory or fixed assets.
Cost to do it: 19 percent of the customs value plus duties, paid at clearance; for a VAT registered business it is a cash flow cost until credited, not a final cost.
Example: On the CLP 98,658,000 machine, VAT is 19 percent of CLP 104,577,480 (CIF plus CLP 5,919,480 duty), CLP 19,869,721, recoverable as a fiscal credit. / On US$100,000 CIF, VAT is 19 percent of US$106,000, US$20,140, so US$26,140 in duty and VAT is paid at the border.Decreto Ley Nº 825 of 1974, Ley sobre Impuesto a las Ventas y Servicios, Art. 8 letter a), art. 14, art. 16 letter a) and art. 23 Nº 1, 1974-12-31 official text · verified 2026-10-26

3. Customs clearance (despacho), meaning the filings and procedures before Customs for any customs destination, may only be done by: (1) the owners, senders or recipients themselves when the customs office has fewer than two customs agents in practice, or for travellers' baggage and goods, international parcels and postal items, or goods under special clearance or of a non commercial nature under rules set by the National Director of Customs; (2) the State and public bodies granted a consignor and consignee licence; and (3) licensed customs agents (Agentes de Aduana), who act only on behalf of others and may handle all clearances. No customs agent is needed for goods entering or leaving free zones or free warehouses. A customs agent must be a Chilean natural person with at least five semesters of foreign trade studies (or ten years of qualifying experience) who passed a public competition, and is treated as a public attestor for the data in its declarations. The agent acts under a mandate, which may be granted by power of attorney or by endorsing the bill of lading, and must charge fees under rules set by the National Director of Customs and invoice the client directly.
Cost to do it: No State fee to appoint an agent; the agent's fee is a private cost agreed with the agent within the rules of the National Director of Customs and invoiced to the importer or exporter.Decreto con Fuerza de Ley Nº 30 of 2004, Ministerio de Hacienda, consolidated Ordenanza de Aduanas, Art. 191, art. 195, art. 196, art. 197 and art. 201 Nº 8, 2005-06-04 official text · verified 2026-10-26

4. Goods located abroad, bought remotely from a seller not domiciled or resident in Chile by a person who is not a VAT seller or service provider and shipped to Chile, are treated as located in Chile and therefore subject to 19 percent VAT, as long as the price, including any accessory charge billed in the same transaction, does not exceed US$500 or its peso equivalent. The import of those goods is VAT exempt, and also exempt from duties, when it is shown that the VAT was actually charged by the seller or digital platform, in the manner set by a joint resolution of the SII and the National Customs Service. These changes took effect twelve months after Ley Nº 21.713 was published on 24 October 2024.
Cost to do it: 19 percent VAT on the price, collected by the foreign seller or platform; no customs duty on the import when that VAT was charged.
Example: A consumer buys a CLP 394,632 item from a foreign online store: the store charges CLP 74,980 of VAT and the parcel enters without duty. / A US$400 purchase carries US$76 of VAT and no 6 percent duty; a US$600 purchase is outside this regime.Decreto Ley Nº 825 of 1974, as amended by Ley Nº 21.713, DL Nº 825 art. 4 final paragraph and art. 12 letter B Nº 18; Ley Nº 21.713 art. 3 and third transitory article Nº 1, 2024-10-24 official text · verified 2026-10-26 · changed: Ley Nº 21.713, published on 24 October 2024, brought remote purchases of goods of up to US$500 by consumers into VAT, charged by the foreign seller or platform, and exempted their import from duties and import VAT once that VAT is shown to have been charged, effective twelve months after publication.

5. Goods exported in a sale abroad are exempt from VAT. Exporters have the right to recover the VAT charged to them on goods and services used in their export activity, and the VAT paid on imports for the same purpose. Exporters that also make taxed domestic sales may set that VAT off as a fiscal credit; otherwise they obtain a refund under articles 80 and following of the law, before or after the export as set by supreme decree of the Minister of Finance. Refund applications are filed with the SII.
Cost to do it: No VAT on the export sale; input VAT is a temporary cash cost until credited or refunded.
Example: An exporter that buys CLP 50,000,000 of inputs plus CLP 9,500,000 of VAT for its export line can recover the CLP 9,500,000. / About US$50,680 of inputs and US$9,629 of recoverable VAT.Decreto Ley Nº 825 of 1974, Ley sobre Impuesto a las Ventas y Servicios, Art. 12 letter D and art. 36, 1974-12-31 official text · verified 2026-10-26

6. Chile's Undersecretariat of International Economic Relations (SUBREI) lists 36 trade agreements in force. They include the Economic Complementation Agreement with Mercosur, in force since 1 October 1996, under which Chile takes part as an associate country, and a bilateral Trade Agreement with Argentina in force since 1 May 2019. Preferences apply only to goods that meet each agreement's rules of origin; goods that do not qualify pay the 6 percent general duty. For how Argentina treats the same trade, see The Argentine Thread.
Cost to do it: Duty savings of up to the full 6 percent of CIF value on qualifying goods, against the cost of documenting origin.Trade agreements in force listed by the Subsecretaría de Relaciones Económicas Internacionales, Ministerio de Relaciones Exteriores, Mercosur Economic Complementation Agreement; Chile Argentina Trade Agreement, 2019-05-01 official text · verified 2026-10-26

7. Contraband is a crime: it covers bringing in or taking out prohibited goods, and, for lawful goods, defrauding the Treasury by evading the duties and taxes due or by not presenting the goods to Customs, as well as exporting through unauthorized places. Carrying cash or bearer instruments of more than US$10,000 or its equivalent into or out of Chile without declaring them to Customs, declaring them falsely, or through an unauthorized crossing is also contraband. Contraband and customs fraud are punished with a fine of two to five times the value of the goods, plus imprisonment when that value exceeds 20 UTM, rising with the value above 125 UTM. Voluntary surrender of the goods or voluntary payment of the duties before an inspection removes the prison term. Customs offences short of fraud or contraband carry administrative fines, for example up to 5 UTM for failing to file declarations or documents in the required form and time.
Cost to do it: Fines of two to five times the value of the goods; prison terms above 20 UTM (CLP 1,443,020) of goods value.
Example: Goods worth CLP 9,018,875 (125 UTM in October 2026) smuggled to evade duties expose the offender to a fine of CLP 18,037,750 to CLP 45,094,375 plus imprisonment. / About US$9,142 of goods, a fine of about US$18,283 to US$45,708.Decreto con Fuerza de Ley Nº 30 of 2004, Ministerio de Hacienda, consolidated Ordenanza de Aduanas; Ley Nº 21.850, Ordenanza de Aduanas art. 168, art. 168 bis, art. 176 letter a) and art. 178; Ley Nº 21.850 art. 24, 2026-10-17 official text · verified 2026-10-26 · changed: Ley Nº 21.850, published on 17 October 2026, amends article 178 from 1 November 2026: prosecutors must (rather than may) seek seizure of vehicles used in contraband of goods subject to special or additional taxes, the maximum penalty raised by one degree applies to contraband of goods covered by DL Nº 828 of 1974 on tobacco, and a new article 178 bis sets a 15 business day deadline to auction seized vehicles.

Item	Rate	CLP	USD
CIF value		98,658,000	100,000
Ad valorem duty	6% of CIF	5,919,480	6,000
VAT base	CIF plus duty	104,577,480	106,000
Import VAT	19% of base, creditable for a VAT taxpayer	19,869,721	20,140
Total paid at the border		25,789,201	26,140
Final cost for a VAT registered importer, after the VAT credit		5,919,480	6,000

Border cost of a US$100,000 CIF import under the general regime, at CLP 986.58 per US dollar (Ley Nº 19.589; DL Nº 825 art. 14 and 16 letter a)). Customs agent and port charges are private costs and are not included.

Value of the goods	CLP equivalent	USD equivalent	Penalty
Up to 20 UTM	up to 1,443,020	up to about 1,463	Fine of two to five times the value
Over 20 UTM up to 125 UTM	1,443,020 to 9,018,875	about 1,463 to 9,142	Fine of two to five times the value and presidio menor en su grado máximo
Over 125 UTM	over 9,018,875	over about 9,142	Fine of two to five times the value and presidio menor en su grado máximo to presidio mayor en su grado mínimo

Contraband penalty bands under Ordenanza de Aduanas art. 178, with the October 2026 UTM of CLP 72,151.

Worked example

A Chilean SpA imports a production line with a CIF value of US$100,000 (CLP 98,658,000) from a country with no trade agreement with Chile. Its customs agent files the import declaration and the SpA pays US$6,000 (CLP 5,919,480) of duty at 6 percent and US$20,140 (CLP 19,869,721) of VAT at 19 percent on US$106,000 (Ley Nº 19.589; DL Nº 825 art. 16 letter a)). The VAT is credited against the VAT the SpA charges on its sales (DL Nº 825 art. 23), so its final tax cost at the border is the US$6,000 duty.
If the same goods qualify by origin under one of Chile's trade agreements, the duty can fall to zero, saving up to US$6,000 (CLP 5,919,480), and the VAT base falls to US$100,000, so VAT is US$19,000 (CLP 18,745,020).
The SpA then exports finished goods. The export sale carries no VAT (DL Nº 825 art. 12 letter D), and the VAT paid on inputs for the export line, for example CLP 9,500,000 (about US$9,629) on CLP 50,000,000 of purchases, is set off against domestic VAT or refunded through the SII (art. 36).
An Argentine buyer of those goods can claim preferences under the Chile Argentina Trade Agreement or the Mercosur agreement if the goods meet the origin rules; Argentine import treatment is covered at a high level by The Argentine Thread.

Step by step

1. Get a RUT (tax ID) for the importing or exporting company and register start of activities with the SII, so import VAT can be credited and export VAT refunded.
2. Classify the goods in the Chilean tariff and check whether a trade agreement on the SUBREI list covers the country of origin; if so, gather the origin evidence that agreement requires before shipping.
3. Appoint a licensed customs agent by power of attorney or by endorsing the bill of lading (Ordenanza de Aduanas art. 197), unless the shipment falls within the exceptions of art. 191, such as free zone operations.
4. The agent files the import declaration; pay the 6 percent duty (or the preferential rate) and 19 percent VAT to release the goods.
5. Book the import VAT as a fiscal credit in the monthly VAT return (DL Nº 825 art. 23); for exports, claim the input VAT through the monthly return or a refund request to the SII (art. 36).
6. Keep invoices, transport documents and customs declarations; Customs may ask once for more evidence of the declared value, with at least 15 business days to answer (Ordenanza de Aduanas art. 69).
7. Declare to Customs any cash or bearer instruments over US$10,000 carried in or out (art. 168 bis).

Common traps

Assuming a trade agreement applies automatically. Preferences only cover goods that meet the agreement's rules of origin and are documented as such; otherwise the 6 percent general duty applies.
Importing used equipment without budgeting for the 50 percent surcharge on the duty, which takes the general rate from 6 to 9 percent of CIF value unless an exception in Rule 3 of the tariff applies.
Treating import VAT as a cost. For a VAT registered business it is a credit; for a business that is not registered for VAT, or that makes exempt sales, it may become a real cost.
Relying on the US$500 low value regime for business purchases. It applies only to buyers who are not VAT sellers or service providers, and only when the foreign seller or platform actually charged the VAT.
Splitting or undervaluing shipments to avoid duties. Evading duties is contraband, punished with fines of two to five times the value of the goods and, above 20 UTM, prison; from 1 November 2026 Ley Nº 21.850 makes vehicle seizure mandatory in cases involving goods subject to special or additional taxes.
Crossing the border with more than US$10,000 in cash without declaring it, which is itself contraband under art. 168 bis.
Clearing commercial goods without a licensed customs agent. Outside the exceptions of art. 191, only agents may act for others before Customs.

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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