How to Calculate Duties and Taxes on Imports to Chile requires understanding a two-part system: the general import regime and the new Simplified Taxation Regime for e-commerce. Import duties and taxes depend on the product's classification (HS Code), its customs value, and its country of origin. The general duty de minimis threshold is USD $500 FOB, but for B2C e-commerce, the tax de minimis is effectively USD $0, as the 19% Value Added Tax (VAT) is collected upfront by the seller. The process is overseen by the Servicio Nacional de Aduanas (SNA) and the Servicio de Impuestos Internos (SII).
The standard ad valorem customs duty rate in Chile is 6% for goods not covered by a Free Trade Agreement (FTA) or a special exemption. This duty is calculated on the Customs Value, which is based on the Cost, Insurance, and Freight (CIF) value of the imported goods. Chile’s extensive network of FTAs means that many goods from partner countries may qualify for a reduced or zero-rate duty, provided the correct Certificate of Origin is presented. The classification of goods is determined using the Harmonized System (HS) codes, which are typically extended to an 8-digit import tariff code for national classification purposes.
To accurately calculate import tax in Chile and estimate the total landed cost, importers must first determine the correct HS Code classification. This code dictates the applicable duty rate, which is generally 6% unless a preferential rate applies under a trade agreement. The customs valuation basis for calculating the duty is the CIF value (Cost of the goods + Insurance + Freight). The Value Added Tax (VAT), known locally as Impuesto al Valor Agregado (IVA), is the primary import tax and is levied at a rate of 19%. This 19% VAT is calculated on the sum of the CIF value plus the calculated customs duty.
For commercial shipments valued over USD $500 FOB, the importer must hire a customs broker to submit a formal Declaration of Entry to the SNA. Shipments over USD $3,000 FOB are subject to this formal process. For shipments under the USD $500 FOB threshold, a simplified procedure may be used, and the goods are generally exempt from the 6% customs duty. However, the 19% VAT still applies to these low-value imports unless they fall under the special B2C Simplified Taxation Regime. This regime is a key factor in how import duty is calculated in Chile for e-commerce, as it shifts the VAT collection responsibility to the foreign seller, simplifying the process for the final consumer.
Determine the Customs Value (CIF): Add the Cost of Goods (FOB), the cost of International Freight, and the cost of Insurance to get the CIF value. This is the base for the duty calculation.
Calculate Customs Duty: Multiply the CIF Value by the applicable duty rate (e.g., 6% general rate or 0% under an FTA). Note: Imports under USD $500 FOB are generally exempt from this duty.
Determine the VAT Taxable Base: Add the Customs Duty amount to the CIF Value. This sum is the base for the VAT calculation.
Calculate VAT (IVA): Multiply the VAT Taxable Base by the standard 19% VAT rate. Add any applicable Additional Taxes (e.g., luxury or alcohol taxes) to find the total import tax calculator Chile result.
Commercial Import (Value > USD $500): A shipment with a CIF value of CLP $1,000,000 and a 6% duty rate will incur a duty of CLP $60,000. The VAT base is CLP $1,060,000 (CIF + Duty), resulting in a VAT of CLP $201,400 (19% of base). Total duties and taxes are CLP $261,400.
B2C E-commerce Import (Value ≤ USD $500): If a foreign platform is registered under the Simplified Taxation Regime, the 19% VAT is collected at the time of purchase. The shipment is then exempt from the 6% customs duties and no further VAT is due at the border, ensuring expedited clearance.
Misclassifying the HS Code: Using an incorrect 8-digit import tariff code can lead to incorrect duty rates, delays, and penalties from the Servicio Nacional de Aduanas (SNA).
Ignoring the CIF Valuation: Failing to include freight and insurance costs in the customs value will result in an under-declaration, as Chile uses the CIF basis for duty calculation.
Double-Paying VAT on E-commerce: For low-value B2C imports, ensure the foreign seller or platform has collected the 19% VAT upfront under the Simplified Taxation Regime to avoid being charged VAT again at the border.
The most significant special rule is the Simplified Taxation Regime for B2C remote sales of low-value goods (USD $500 or less), effective October 25, 2025. This regime mandates that non-resident digital platforms and sellers register with the SII to collect the 19% VAT at the point of sale. When this VAT is collected upfront, the goods are exempt from both the general customs duty and any further import VAT, streamlining the customs duties in Chile for e-commerce. Additionally, certain goods, such as alcoholic beverages, luxury items, and high-sugar content drinks, are subject to specific Additional Taxes on top of the standard duty and VAT.
The standard ad valorem import duty rate in Chile is 6% of the CIF (Cost, Insurance, and Freight) value, though many goods are exempt or have a 0% rate due to Free Trade Agreements.
The Value Added Tax (VAT), or IVA, rate on imports to Chile is 19%. It is calculated on the CIF value plus the customs duty.
Yes, the duty de minimis threshold is USD $500 FOB. Imports valued at or below this amount are generally exempt from the 6% customs duty.
Customs value is determined on a CIF (Cost, Insurance, and Freight) basis. This means the value used to calculate the customs duty includes the cost of the goods, the international freight charges, and the insurance costs.