Guide · Foreign trade
Duties, VAT, operational costs and a worked example — so your margin is calculated before buying, not discovered at the port.
Importing into Chile pays two taxes: the general ad valorem duty of 6% on CIF value — often reduced or eliminated under Chile's trade agreements — and 19% VAT calculated over CIF plus duty. On top of that come operational costs: port handling, storage, domestic transport, insurance and the customs broker's fee.
Ad valorem duty: 6% over CIF value (goods + freight + insurance). With a certificate of origin under a trade agreement — Chile has 30+ agreements covering the US, EU, China and most major markets — it drops, often to zero.
VAT: 19%, calculated over CIF value plus the duty. For VAT-registered companies it is a recoverable tax credit.
| Item | Rate | Tax base |
|---|---|---|
| Ad valorem duty | 6% (general) | CIF value |
| VAT | 19% | CIF value + ad valorem duty |
| Additional taxes | Product-specific | Where applicable |
| Item | Amount (USD) |
|---|---|
| CIF value (goods + freight + insurance) | 10,000 |
| Ad valorem duty (6%) | 600 |
| VAT base (CIF + duty) | 10,600 |
| VAT (19%) | 2,014 |
| Total taxes | 2,614 |
With a trade-agreement certificate of origin reducing the duty to 0%, total taxes drop to USD 1,900 — and the VAT remains recoverable for companies.
Beyond taxes: port or airport handling, storage (which grows with every day of delay — the hidden cost of a bad declaration), domestic transport, cargo insurance and the customs broker's fee. A good agency doesn't just process: it prevents the expensive days.
FAQ
The tax base for import duties: the cost of the goods plus international freight and insurance (Cost, Insurance and Freight).
6% is the general ad valorem duty, but with certificates of origin under Chile's trade agreements many products pay less or zero. Some specific products carry additional taxes.
For VAT-registered companies, the VAT paid on imports is a recoverable tax credit in the monthly return.
We model duties, taxes and operational costs for your specific product.
