Copyright 2006

National Law Center for Inter-American Free Trade

InterAm^SM Database

 

 

28 de abril de 2006

 

CHILE

 

 Import Clearance Procedure

 

 

 

The following is a brief description of the key steps related to import clearance in Chile.

First: Chile has adopted the Harmonized System (HS) and requires that a full and complete description be provided for all shipments entering the country.  The description must include the value of each commodity.  Customs entries are generally submitted by a customs broker, either electronically or by submitting copies of the required documents.

 

Decree with power of law 30, Customs Ordinance - Decreto con fuerza de Ley 30 Ordenanza de Aduanas.  Art. 33, 34.

http://natlaw.com/subscribe.php?url=/interam/ch/cu/dc/dcchcu00004.pdf

 

Decree with power of law 30, Customs Ordinance - Decreto con fuerza de Ley 30 Ordenanza de Aduanas.  Art. 191.

http://natlaw.com/subscribe.php?url=/interam/ch/cu/dc/dcchcu00004.pdf

 

 

Second: Import Licenses - all imports require a license but, pursuant to legislation governing the Central Bank since 1990, import licenses are granted as a routine procedure for nearly all goods.  Licensing requirements are maintained largely as a statistic-gathering mechanism, not as a control.  More rigorous licensing procedures apply for pharmaceuticals and weapons.

 

Decree with power of law 30, Customs Ordinance - Decreto con fuerza de Ley 30 Ordenanza de Aduanas.  Art. 181.

http://natlaw.com/subscribe.php?url=/interam/ch/cu/dc/dcchcu00004.pdf

 

 

Third: Imports are subject to duties and taxes which must be paid before customs will release goods.  An "ad valorem" customs duty is imposed on most goods, and "specific" duties (based on the quantity) are imposed on certain goods.  The "specific" duties have been as high as 30% of the value of the goods.  The uniform "ad valorem" tariff of 6% applies to most goods.

 

Law 18525 Importation Goods Regulations - Ley 18525 Normas sobre Importación de Mercancías.  Art. 1.

http://natlaw.com/subscribe.php?url=/interam/ch/cu/st/stchcu1.htm

 

 

 

Fourth: Trade laws also allow Chilean Customs to assess antidumping duties or countervailing duties.  Antidumping duties are assessed on imported merchandise that is sold in Chile at less than the normal price of the good in the manufacturer's home market. Countervailing duties are assessed to counter the effects of subsidies provided by a foreign government for merchandise exported to Chile resulting in artificially low prices that are detrimental to Chilean industries.

 

Law 18525 Importation Goods Regulations - Ley 18525 Normas sobre Importación de Mercancías. Art. 10,11. 

http://natlaw.com/subscribe.php?url=/interam/ch/cu/st/stchcu1.htm

 

 

 

Fifth: An IVA (Value Added Tax – Impuesto al Valor Agregado) tax of 18% is assessed on the value of the imported goods plus the amount of customs duty.
 

Decree Law No. 825 regarding services and sales taxes - Decreto Ley No. 825, sobre impuestos a las ventas y servicios.

http://natlaw.com/subscribe.php?url=/interam/ch/tx/dc/dcchtx00016.pdf 

 
Copyright 2006 National Law Center for Inter-American Free Trade

 

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