Chile Import Regulation Update — Effective October 25, 2025

Please be informed of the recent changes in Chile’s customs regulations, which will take effect as follows. We kindly ask you to review the details below and take them into consideration for your upcoming shipments.

Key Changes

• Beginning October 25, 2025, all imports into Chile will be subject to 19% Value Added Tax (VAT), regardless of the value of goods.
• The former De Minimis threshold of USD $41 will no longer apply.

E-Commerce Low-Value Shipments (< USD $500)

For B2C e-commerce shipments with a product value of USD $500 or below, customs duty may be exempted—
however, VAT will still be imposed, provided the following conditions are met:

Eligibility Requirements

• Registration under the Simplified Taxation Regime of the Chilean Internal Revenue Service (SII)
• Registration Portal: Digital VAT Portal – Servicio Impuestos Internos
• VAT must be charged and collected from the importer at the time of sale
• The following information must be provided to the carrier for each shipment:
• Name of the e-commerce platform
• SII Simplified Taxation registration number
• VAT charged (Yes/No)
• Shipment Identification Number (Shipment ID), which carriers must transmit to customs during declaration

Additional Conditions

• The USD $500 duty exemption applies per individual product, not per shipment
  → Even if multiple items are included in one shipment, duties may be waived as long as each item is valued at USD $500 or below
• Shipments not meeting the above requirements and valued at USD $3,000 or below
  → Subject to informal clearance, customs duty + VAT will apply
• Shipments exceeding USD $3,000
  → Will follow the standard import procedures, unchanged
• FTA preferential tariff may still apply for shipments not eligible for the USD $500 duty exemption