Import Duties and Taxes in Chile: What to Know

What Are Import Duties and Taxes in Chile?

Chile charges two main costs on most imported goods: a general customs duty (arancel) of 6% on the CIF value, plus 19% VAT (IVA) calculated on the CIF value plus that duty. Anyone quoting a landed cost into Chile — a foreign supplier, a buyer sourcing from abroad, or a logistics team based in Chile — needs both figures before confirming a price with a client.

Chile is one of the more open economies in Latin America for trade, with free trade agreements covering most of its import volume. That makes the 6% general rate closer to a ceiling than a universal cost: for many products coming from countries with an active FTA, the real duty paid is lower, or zero, once the right paperwork is in place.

The Structure of Import Duties and Taxes in Chile

Chile's National Customs Service (Servicio Nacional de Aduanas) applies the general tariff rate to the CIF value of the shipment — that is, the cost of the goods plus international freight and insurance. On top of that duty, the 19% VAT applies, and it is calculated on the CIF value plus the duty already paid, not on the CIF value alone. This two-step calculation is the most common source of errors in landed-cost estimates prepared outside Chile.

Both figures are converted into Chilean pesos using the official exchange rate that customs applies on the date the import declaration is accepted, not the exchange rate on the invoice date or the shipment date. For a detailed, Spanish-language walkthrough of this conversion, see our guide on arancel aduanero e IVA al importar a Chile.

Worked Example: Landed Cost for a USD 10,000 Shipment

Using illustrative figures to show how the two taxes stack:

• CIF value: USD 10,000
• General duty (6%): USD 600
• Base for VAT: USD 10,000 + USD 600 = USD 10,600
• VAT (19%): USD 2,014
• Total import taxes: USD 2,614, roughly 26% on top of the CIF value

This example assumes no FTA preference applies. When a valid certificate of origin supports a lower or zero duty rate, the total tax burden drops accordingly, since the VAT base shrinks along with the duty.

Duty Exemptions Under Chile Free Trade Agreements

Chile has signed free trade agreements with more than 60 countries, including the United States, the European Union, China, and most of Latin America. Under most of these agreements, qualifying goods can enter at a reduced duty or at zero duty, provided the importer presents a valid certificate of origin and the product meets the agreement's rules of origin.

In practice, this means two shipments with the same CIF value can face very different total costs depending on where they originate and whether the paperwork supporting the FTA preference is in order. A customs broker in Chile can confirm, product by product, which duty rate applies before the shipment leaves origin — which avoids surprises once the goods arrive at port.

Who Should Confirm This Before Shipping

For a foreign supplier quoting a Chilean buyer, or a buyer in Chile sourcing internationally, confirming the duty rate and VAT treatment before the goods ship avoids disputes over who absorbs an unexpected cost. This is closely tied to choosing the right Incoterm: under DDP, the seller carries the full tax burden described above, while under FOB or CIF, the Chilean buyer must budget for it separately. Our overview of freight forwarder vs customs broker explains which party typically handles this calculation in practice.

Practical Tips When Budgeting Duties and Taxes in Chile

A few habits reduce the risk of an inaccurate landed-cost estimate. First, always confirm the HS (tariff) code with a Chilean customs broker before quoting, since the duty rate is tied to that code and not to a general product category. Second, request the certificate of origin from the supplier before the shipment leaves, rather than after it arrives in Chile — missing documentation at the port is one of the most common causes of delay and of losing an FTA preference that would otherwise have applied.

Third, remember that the exchange rate used for the calculation is the one in effect on the date the import declaration is accepted in Chile, which can be weeks after the commercial invoice was issued. For companies managing several shipments a year, building in a small margin for exchange-rate movement between quoting and arrival is safer than using a single fixed estimate for the whole year. For readers who want the full breakdown in Spanish, including how local importers describe cuánto se paga de aduana en Chile, that guide covers the same calculation from the Chilean importer's side.

Frequently Asked Questions

Is VAT calculated on the CIF value alone?

No. VAT in Chile is calculated on the CIF value plus the general customs duty already applied, not on the CIF value by itself. Skipping this step is the most common calculation error in cost estimates prepared outside Chile.

Does every product pay the same 6% duty rate?

No. The 6% rate is the general tariff, but many products qualify for a reduced or zero rate under one of Chile's free trade agreements, provided a valid certificate of origin accompanies the shipment.

What exchange rate applies to convert the CIF value into pesos?

Chilean customs applies its own official exchange rate (often called the "dólar aduanero") on the date the import declaration is accepted, which can differ slightly from the exchange rate on the commercial invoice.

Who is responsible for paying these duties and taxes?

That depends on the Incoterm agreed in the sales contract. Under DDP, the seller pays; under most other Incoterms (FOB, CIF, EXW), the Chilean importer of record is responsible for paying duties and VAT before the goods are released from port.

If you are quoting a shipment to or from Chile and need an accurate landed-cost estimate, including current duty rates and VAT, our team at Segucargo can review the HS code and origin of your goods and confirm the exact figures. Contact us before you finalize your quote.