(* Source: www.aduana.cl)

You can import any goods, except those that find expressly prohibited by law, as example: used vehicles and motorcycles, asbestos in any form, pornography, toxic industrial waste, among other.

Sometimes, importing the product, by nature, You may be subject to approval, authorization or control by any supervisory service, so it is necessary to obtain it, in previous form, before the respective body.

Depending on the value of the goods process import has two systems:

a) If goods are not commercial, and carry passengers and avail themselves of the Game 009, up to a value of $ 3.000 FOB, and for goods with commercial character, up to a value of $ 1.000 invoiced, the procedure can be done personally by the importer to the respective customs, in simplified form.

In this case, the importer must submit the following documents:

  • Original bill of lading or document in lieu thereof, as the transport path.
  • commercial invoice
  • Power of attorney of the owner or consignee for certain office, in cases where the person is a third party processing.
  • Certifications clearances or when they come

b) If the value of the goods exceeds $ 1,000 FOB, the importer must hire a customs broker

In the case where the clearance of the goods must be entrusted to a customs agent, the importer must submit to it the basic documents that are required to make the Declaration of Entry, which it may be submitted to the Service, via Internet.

Regarding the basic documents, it is necessary, there are some that are mandatory for all imports of character commercial, and other documents required only on certain occasions.

Among the documents required for all commercial import are the following:

  • Original bill of lading, letter the air bearing guide, attesting the domain of the goods by the consignee.
  • Original commercial invoice, accrediting merchandise bought and sold and their values.
  • Affidavit on the importer price of goods, form provided by the customs agent.
  • The command consisting only of the endorsement original bill of lading.

Among the documents required only for certain import operations are the following:

  • Certificate of origin, in case the import makes use of any tariff preference, under an Agreement Commercial
  • Packing list, where appropriate, always corresponding in the case of goods packed in containers
  • Insurance certificate, when the value of the find premium is not entered in the commercial invoice
  • Note of expenses, when these are not included on the commercial invoice
  • permissions, visaciones, certificates or good ones, where appropriate

As a rule, imports are also subject to payment of the ad valorem duty (6%) on CIF value (cost of goods + cousin Insurance + value of the freight shuttle) and payment of VAT (19%) about his CIF value plus the ad valorem duty.

Example Calculation:

  Amount (US$)
CIF value (US$) 1,000.00
Ad valorem (6%) 60.00
VAT (19% Over the $1.060) 201.40
Total Tributes Customs 261.40

In some cases, depending on the nature of the commodity, It is required to pay excise duty, on the same basis tax (CIF value + ad valorem).

On other occasions, the goods are also subject to rights specific, according to the ranges established in each case (by example: wheat and sugar).

In cases authorizing importation, the used goods pay an additional charge of the 50% on the right ad valorem (in general and in the example above is 50% * 6% = 3%) of its value CIF, In addition to the tributes to those who are affected, according to their nature.

In case of goods originating in a country with which Chile has signed a trade agreement, the ad valorem duty may be free or affection to a percentage rebate.

affected goods to pay additional taxes on your import, They may be mentioned inter alia:

With an additional tax 15%( on the customs value the merchandise + ad valorem):

  • Gold items, platinum and ivory;
  • Jewelry, natural or synthetic gemstones;
  • Carpets and fine fine fine fabrics carpets, fine tapestries and any other items of a similar nature; classified as such by the Internal Revenue Service; 
  • furskins, classified as such by the Internal Revenue Service, manufactured or not;
  • Canned caviar and caviar substitutes
  • Airguns or compressed gas, accessories and shells, except for submarine hunting;

With an additional tax 50% (on the customs value the merchandise + ad valorem):

  • Pyrotechnic items, such as fires artificial, firecrackers and the like, except for industrial use, mining or agricultural or light-signaling.

Other taxes:

  • Alcoholic drinks
  • Tabacos