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Temporary admission and other duty suspension regimes in Chile: temporary imports, inward processing, private warehouses, the deposit regime and temporary exports

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

Foreign goods can enter Chile temporarily without paying duties and VAT, against a fee that rises from 2.5 percent to 100 percent of the duties and taxes that would be due, depending on how long they stay; exhibition goods, show equipment, containers and some others pay no fee, and the period is generally at most one year, extendable once. Goods brought in to be processed and re exported can stay up to two years plus one under inward processing, and if they are finally imported they pay duties plus 1 percent of their value per 30 days, capped at 10 percent. Private warehouses (90 days, interest after day 30) and the deposit regime (up to one year, with light processing) also defer duties, while Chilean goods can leave temporarily for repair or exhibition and come back duty free.

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

Temporary admission fee, as a share of duties and taxes that would be due	2.5% (1 to 15 days), 5% (16 to 30), 10% (31 to 60), 15% (61 to 90), 20% (91 to 120), 100% (121 days or more) textOrdenanza de Aduanas art. 107, as of 2026-10-26 · in force
Maximum temporary admission period where no other rule applies	1 year, extendable once textOrdenanza de Aduanas art. 107, as of 2026-10-26 · in force
Inward processing period	2 years, extendable by up to 1 year textOrdenanza de Aduanas art. 108, as of 2026-10-26 · in force
Fee if inward processing goods are imported instead of re exported	1% of customs value per 30 days, capped at 10% textOrdenanza de Aduanas art. 108, as of 2026-10-26 · in force
Private warehouse authorisation period	90 daysOrdenanza de Aduanas art. 109, as of 2026-10-26 · in force
Customs deposit regime with minor processing	1 yearsOrdenanza de Aduanas art. 111 bis, as of 2026-10-26 · in force
Extensions of temporary exits granted by Customs Administrators	Up to 2 years textOrdenanza de Aduanas art. 114, as of 2026-10-26 · in force

The rule

1. Customs may authorise the temporary admission of foreign goods without them losing their foreign status; it may refuse goods that lack the approvals required for a definitive import. The admission pays a fee equal to a percentage of the total duties and taxes the import would bear, set by the length of stay: 2.5 percent for 1 to 15 days, 5 percent for 16 to 30 days, 10 percent for 31 to 60 days, 15 percent for 61 to 90 days, 20 percent for 91 to 120 days and 100 percent from 121 days. The fee is paid before the goods leave customs storage (and the difference before the original period expires, for extensions) and can never be credited against duties on a later import. Exempt from the fee are, among others, goods for government sponsored exhibitions, equipment and animals for shows, tourists' vehicles and effects, international transport vehicles, containers, film and video for television, foreign civil ships and aircraft, and other goods the National Director of Customs designates. Where no other rule sets the period, the Director sets it, and it cannot exceed one year, extendable once.
Cost to do it: 2.5 to 100 percent of the duties and taxes the import would have paid, by length of stay; no fee for the exempt categories.
Example: Equipment with CLP 98,658,000 CIF value would pay CLP 25,789,201 in duty and VAT; a 45 day temporary admission costs 10 percent of that, CLP 2,578,920. / On US$100,000 CIF, duty and VAT of US$26,140; a 45 day stay costs US$2,614, a 10 day stay US$654.Decreto con Fuerza de Ley Nº 30 of 2004, Ministerio de Hacienda, consolidated Ordenanza de Aduanas, Art. 107, 2005-06-04 official text · verified 2026-10-26

2. The National Director of Customs may, on a reasoned request, authorise the temporary admission for inward processing of foreign goods (finished goods, semi finished goods, raw materials, parts and other inputs) for later re export, for up to two years, extendable by up to one year, in premises approved by Customs, so they can be manufactured, assembled, transformed, refined, repaired, maintained or improved; Chilean or nationalised inputs may also be used. If re export proves impossible, Customs may authorise the import of the foreign goods on payment of duties and taxes (not on the value added in Chile) plus a fee of 1 percent of their declared customs value for each 30 days, or fraction over 15, since the admission, capped at 10 percent and not charged on waste without commercial value. Foreign leftovers of up to 10 percent of the declared customs value may be imported free of that fee or used in another authorised process.
Cost to do it: No duties while the goods are processed and re exported; if nationalised, duties and taxes plus 1 percent per 30 days up to 10 percent of customs value.
Example: Inputs with a customs value of CLP 98,658,000 nationalised after 95 days pay duties and VAT plus a 3 percent fee of CLP 2,959,740. / US$100,000 of inputs nationalised after 95 days pay a US$3,000 fee on top of duties and VAT.Decreto con Fuerza de Ley Nº 30 of 2004, Ministerio de Hacienda, consolidated Ordenanza de Aduanas, Art. 108, 2005-06-04 official text · verified 2026-10-26

3. The National Director of Customs may approve private premises as private warehouses for up to 90 days, where goods are stored without prior payment of import duties and taxes. Except for goods imported under certain exemption regimes, goods stored there accrue daily interest from the 31st day on the duties and taxes, at the daily equivalent of the average monthly rate charged by the financial system on non adjustable operations of 30 to 89 days reported by the Central Bank (from the 46th day for goods that cannot normally be kept in customs storage). The person storing the goods answers to Customs for duties on goods lost or damaged.
Cost to do it: Interest on deferred duties and taxes from day 31; supervision costs Customs considers necessary are borne by the user.Decreto con Fuerza de Ley Nº 30 of 2004, Ministerio de Hacienda, consolidated Ordenanza de Aduanas, Art. 109 to art. 111, 2005-06-04 official text · verified 2026-10-26

4. Foreign goods may be placed under the customs deposit regime for up to one year without prior payment of duties and taxes, for minor processes that help their conservation, presentation, commercial quality or preparation for distribution, such as assembly, conditioning, packing, finishing, ironing, bagging, bottling or labelling, as long as these do not change the nature, essential character or tariff classification of the goods. The processes take place in authorised customs warehouses, any parts or inputs added must be Chilean or nationalised, and the regime can only end with an import declaration paying the duties and taxes due (excluding those on the Chilean inputs). It does not apply in a region where a free zone is located.
Cost to do it: Duties and taxes deferred up to one year; warehouse charges are private costs.Decreto con Fuerza de Ley Nº 30 of 2004, Ministerio de Hacienda, consolidated Ordenanza de Aduanas, Art. 111 bis, 2005-06-04 official text · verified 2026-10-26

5. Chilean or nationalised goods may leave the country temporarily and return without paying import duties and taxes if they are identifiable, return within the period granted and belong to listed categories, such as machinery and tools sent for repair, samples and exhibitions, goods sent abroad on consignment, show equipment, international transport vehicles and empty gas cylinders. Customs Administrators grant the regime and extensions of up to two years. A temporary exit may be converted into a definitive export. Goods sent abroad for repair or processing pay duties and taxes on return on the parts and materials added abroad, plus a tax on the value of the work done abroad at a rate set by regulation.
Cost to do it: No duties on return for qualifying temporary exits; duties on foreign parts added and a tax on the value of repair work for outward processing.Decreto con Fuerza de Ley Nº 30 of 2004, Ministerio de Hacienda, consolidated Ordenanza de Aduanas, Art. 114, art. 115 and art. 116, 2005-06-04 official text · verified 2026-10-26

6. Goods under temporary admission that are not returned abroad by the end of the period, and goods under the deposit regime not imported by the end of the authorised term, are presumed abandoned and bear a surcharge of up to 5 percent of their customs value plus daily interest. Storing goods under temporary admission, private warehouse or deposit in a place other than the one declared, or failing to close or closing late those regimes, is fined up to 25 percent of the customs value of the goods.
Cost to do it: Up to 25 percent of customs value as a fine, plus the abandonment surcharge.
Example: Up to CLP 24,664,500 of fine on goods worth CLP 98,658,000. / Up to US$25,000 on US$100,000 of goods.Decreto con Fuerza de Ley Nº 30 of 2004, Ministerio de Hacienda, consolidated Ordenanza de Aduanas, Art. 140 Nº 3 and Nº 4, art. 154 and art. 176 letter q), 2005-06-04 official text · verified 2026-10-26

Stay	Fee rate	Fee CLP	Fee USD
1 to 15 days	2.5%	644,730	654
16 to 30 days	5%	1,289,460	1,307
31 to 60 days	10%	2,578,920	2,614
61 to 90 days	15%	3,868,380	3,921
91 to 120 days	20%	5,157,840	5,228
121 days or more	100%	25,789,201	26,140

Temporary admission fee for equipment with a CIF value of US$100,000 (CLP 98,658,000), whose definitive import would pay US$6,000 of duty and US$20,140 of VAT (US$26,140, CLP 25,789,201). Ordenanza de Aduanas art. 107.

Worked example

A foreign contractor brings a US$100,000 (CLP 98,658,000) drilling unit to Chile for a 45 day job. A definitive import would cost US$26,140 (CLP 25,789,201) in duty and VAT; temporary admission for 31 to 60 days costs 10 percent of that, US$2,614 (CLP 2,578,920), which can never be credited against duties if the unit is later imported (Ordenanza art. 107).
A manufacturer imports US$100,000 of components under inward processing, assembles them in an approved plant and re exports the finished product within two years, paying no duties. If after 95 days it decides to sell the components in Chile instead, it pays duties and VAT plus a fee of 3 percent of customs value, US$3,000 (CLP 2,959,740) (art. 108).

Step by step

1. Decide the regime: temporary admission for goods used and returned as they are, inward processing for goods transformed and re exported, deposit or private warehouse to defer duties on goods to be sold in Chile.
2. Check that the goods have any approvals they would need for a definitive import.
3. File the request through a customs agent with the planned period and place where the goods will be kept.
4. Pay the temporary admission fee before removing the goods from customs storage, or provide the guarantees required.
5. Track the expiry date; request any extension before it lapses and pay the fee difference.
6. Close the regime on time by re exporting or filing an import declaration, to avoid presumed abandonment and fines of up to 25 percent of customs value.

Common traps

Underestimating the stay: from day 121 the temporary admission fee is 100 percent of duties and taxes, the same as importing, and the fee is never credited against a later import.
Moving goods to a site other than the one declared, which is fined up to 25 percent of their customs value.
Letting a temporary admission lapse: the goods are presumed abandoned and bear a surcharge of up to 5 percent of value plus interest.
Using the deposit regime for real manufacturing: only minor processes that do not change the tariff classification are allowed, and not in a region with a free zone.
Assuming repairs abroad are duty free: parts added abroad pay duties, and the repair work pays a tax set by regulation.

Sources

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