Chile - Country Commercial Guide
Import Tariffs
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When the U.S.-Chile Free Trade Agreement (FTA) came into force on January 1, 2004, tariffs on 90 percent of U.S. exports to Chile were eliminated immediately. Since January 1, 2015, all trade between the U.S. and Chile is duty-free (i.e., zero tariff), with limited exceptions for some alcoholic and non-alcoholic beverages and some luxury goods. For those products not of U.S. (or other FTA country) origin, Chile generally applies a uniform six percent tariff.

The U.S.-Chile FTA further addressed some other non-tariff import taxes that Chile applied. For example, under the FTA, Chile eliminated the 50 percent duty surcharge applied to used goods originating from the United States. In addition, Chile agreed to phase out its luxury tax on U.S.-made automobiles, and as of January 2007, the tax was eliminated completely.

Imported luxury goods incur a 15 percent tax upon entry into Chile. These include gold, platinum, and white ivory articles; jewelry and natural or synthetic precious stones; fine furs; mobile home trailers; caviar conserves and their derivatives; air or gas arms and their accessories (except for underwater hunting); electric vehicles; and fine carpets and similar articles. Pyrotechnic articles, such as fireworks, petards, and similar items (except for industrial, mining, or agricultural use) are subject to a 50 percent tax.

Mineral waters, artificial drinks and syrups are subject to a ten percent tax. If any of these beverages have a nutritional composition of more than 15 grams of sugar for every 240 milliliters, the tax rate increases to 18 percent.

Wines, sparkling wines or champagne, sunny wines, chichas, and ciders intended for consumption, regardless of packaging, beer, and other alcoholic beverages, regardless of type, quality or denomination, are subject to a 20.5 percent tax. Liquors, piscos, whiskey, spirits, and distillates, including liquor or flavored wines similar to vermouth, are subject to a 31.5 percent tax. Other taxed products include cigars (52.6%), tobacco elaborated products (59.7%), and cigarettes (30% plus an additional percentage based on the Monthly Tax Unit). These additional taxes are charged at the retail level, similar to a sales tax or value added tax. Additionally, all imports are subject to the same 19 percent Value Added Tax (Impuesto al Valor Agregado or IVA) imposed on domestic goods.

Exporters may consult the International Trade Administration’s Customs Info Database (free registration required) to estimate duties and taxes.