Foreign trade is one of the main drivers of Chile’s economic growth. Thanks to its extensive network of international treaties and its modern customs system, Chile has become one of the most open economies in the world. However, understanding the regulations, requirements, and benefits governing imports and exports is essential for any company aiming to operate globally.
General Regulations
The main legal framework for foreign trade in Chile is the Customs Ordinance, established under Decree with Force of Law No. 30 (2004) by the Ministry of Finance. This legislation sets forth the procedures, rights, and obligations of importers, exporters, and the National Customs Service itself.
Imports: What You Need to Know
In Chile, nearly any type of merchandise can be imported, except for those explicitly prohibited by law, such as:
• Used vehicles and motorcycles
• Retreaded or used tires
• Asbestos in any form
• Pornographic material and toxic industrial waste
• Narcotic and psychotropic substances
• Pharmaceutical products without sanitary registration
• Goods that are hazardous to health, animals, or agriculture
Unlike in some countries, importers in Chile generally do not need prior registration with Customs, except for substances that deplete the ozone layer, in accordance with the Montreal Protocol.
Required Documents for Importing
All commercial imports must be accompanied by the following mandatory documents:
• Bill of lading or air waybill, proving ownership of the goods.
• Original commercial invoice, specifying the goods and their values.
• Importer’s sworn declaration of the merchandise price.
• Power of attorney to the customs agent, granted by endorsement of the bill of lading.
Additional documents may be required depending on the type of goods, such as:
• Certificate of origin (for preferential tariff treatment under trade agreements)
• Packing list
• Insurance certificate (if not included in the invoice)
• Approvals or certifications from regulatory authorities
Regulatory Authorities and Controlled Goods
Several government agencies oversee or authorize the importation of specific goods:
• Agricultural and Livestock Service (SAG): oversees plant and animal products, alcoholic beverages, and used clothing.
• Ministry of Health: regulates pharmaceuticals, cosmetics, food, and toxic substances.
• Chilean Commission on Nuclear Energy (CCHEN): supervises radioactive materials.
• Undersecretariat for Fisheries (SUBPESCA): authorizes the import of fishery products.
• Undersecretariat of Telecommunications (SUBTEL): regulates radio communication equipment.
More details are available on official sites such as www.sag.gob.cl, www.minsal.cl, and www.aduana.cl.
Import Taxes
Imports are subject to the following taxes:
• Ad valorem duty: 6% of the CIF value (cost, insurance, and freight).
• VAT: 19% applied to the CIF value plus the ad valorem duty.
Example:
If the CIF value of goods is US$1,000, the ad valorem duty is US$60, and the VAT is US$201.40, totaling US$261.40 in customs taxes.
Goods from countries with trade agreements with Chile may be exempt from or benefit from reduced tariffs. Additionally, specific goods such as fuels, alcoholic beverages, and tobacco are subject to extra excise taxes.
Export of Services
A service is considered an export when it is provided to clients without domicile or residence in Chile and is used exclusively abroad.
The National Customs Service determines which services qualify as exports. The main tax benefits include:
• Exemption from VAT on service revenues.
• Recovery of VAT paid on goods or services used in the export process.
• Refund of customs duties paid on imported inputs or components used in the exported service.
These incentives enhance the international competitiveness of Chilean companies offering global services from within the country.
Conclusion
Chile’s foreign trade system combines clear regulations, extensive opportunities, and a global network of trade agreements. Understanding these rules, taxes, and benefits not only helps avoid legal issues but also opens doors to new growth and internationalization opportunities.
For more detailed information, visit www.aduana.cl.
At Produncan, we believe that informed decision-making is the foundation of every successful project. That’s why we are committed to keeping you updated on the regulations, opportunities, and trends shaping Chile’s productive, real estate, and commercial sectors.
Through content like this, we aim to make technical information accessible to individuals and businesses, helping them clearly understand the legal, tax, and strategic aspects that influence their decisions.
Our purpose is to guide entrepreneurs, investors, and organizations toward sustainable growth, offering reliable and up-to-date insights that support intelligent, forward-looking decisions.
Produncan: Information that drives development.
