How to Calculate Duties and Taxes on Imports to Chile

Remote purchases into Chile up to USD 500 pay 19% IVA and no customs duty. Above USD 500 you pay 6% duty on the CIF value, or less under a trade agreement, and IVA on CIF plus duty. The old USD 41 relief ended for purchases made from 25 October 2025.

• Valuation basis: CIF
• Tax base: CIF value plus customs duty.
• IVA standard rate: 19%
• Reduced rates: None listed

Ley 21.713: foreign platforms and shops register with the SII in a simplified system and charge 19% IVA at checkout on goods up to USD 500. If the platform does not register or prove IVA charged, tax is paid when the goods arrive.

• An older Aduanas page (2018) still mentions USD 41. It predates the 2026 page and is treated as out of date.
• A 2025 Aduanas notice says buyers from unregistered platforms pay IVA and customs duties on arrival, while the 2026 page lists only IVA at up to USD 500. The newer page is used; check how duty applies to unregistered sellers.

Under Ley 21.713, foreign platforms and shops can register with the Servicio de Impuestos Internos (SII) in a simplified system, then charge IVA when you buy. If the platform also shows Aduanas it charged the tax, the import itself is exempt from duty and from import IVA. Goods remain subject to customs control.

If a seller isn't registered, or can't prove it charged, you pay on arrival through the shipping company under its own procedure. Aduanas's page of 7 September 2026 lists only IVA at this level, while its notice of October 2025 mentioned duties too for unregistered sellers. We follow the newer page, but ask the carrier if you're buying from an unregistered shop.

Under USD 500: price × 19%. Over USD 500: CIF × 6% = duty, then (CIF + duty) × 19% = IVA. CIF means goods, insurance and freight. Special taxes add to that for luxury goods, drinks and tobacco.

1. Compare the purchase value with USD 500: this decides whether duty applies at all.
2. Under USD 500, charge 19% at checkout if registered. If not, expect it from the carrier on arrival.
3. Over USD 500, build CIF, then apply 6%, or a preferential rate if the goods qualify under a trade agreement.
4. Add IVA at 19% to CIF plus duty.
5. Add any special tax from Aduanas's list on this page.

Trainers, USD 180 from a registered platform, at an illustrative USD 1 = CLP 950.

No duty and no further IVA on arrival.

Air purifier, USD 800 CIF, no trade preference.

The same purifier with a valid 0% preference.

The preference saves CLP 54,264.

• Quoting USD 41: an older Aduanas page from 2018 still mentions it, and it's out of date.
• Using FOB for the sums: Aduanas calculates duty and IVA on CIF.
• Assuming used goods get the normal rate: if import is allowed at all, a 50% surcharge applies to the ad valorem duty.
• Forgetting special taxes on wine or jewellery: IVA is only part of the bill.

• 13%: mineral water, artificial drinks and syrups.
• 15%: gold, platinum, ivory, jewellery, fine rugs, furs, caviar, compressed-air weapons, wine, champagne, cider and beer.
• 27%: spirits, including pisco, whisky, brandy and fortified wines.
• 50%: self-propelled motorhomes and fireworks, with some industrial and signalling exceptions.
• 51%, 57.4% and 60.4%: cigars, processed tobacco and cigarettes.

These are the rates Aduanas publishes. This page is guidance, not customs advice, so have your customs agent confirm them for a commercial entry.