Any merchandise may be imported, except those that are expressly prohibited by current legislation.
Importing products to Chile is an increasingly common practice. However, those who are just starting out in the field must understand the basics of this operation.
This is why the JVD Customs Agency, with the support of the Chilean Entrepreneurs Association (ASECH) and the Chilean Customs Chamber, published a complete guide for those who are taking their first steps in the field.
Below, we leave you the 12 most important steps you should follow.
1. The main actor with whom we are going to interact in an import is the National Customs Service (SNA) of Chile
It is a Public Service, which is responsible for monitoring and supervising the passage of goods through the coasts, borders and airports of the Republic; It intervenes in international traffic, both import and export. Its official website is www.aduana.cl
2. First communication with the Foreign Seller
When making a first purchase, a Pro-Forma Invoice is commonly requested from the supplier. It is an international quote, a document in which the seller details the goods, specifying their price, for a certain period of time that is also indicated. This document is always nominative, intended for a potential buyer. The same offer conditions cannot be freely extended to a third party, unless accepted by the seller. The proforma invoice is informative in nature, but at the same time, it implies a commitment from the offeror, in the sense of respecting the conditions inserted for the entire validity period that it has freely and unilaterally established. In addition to their function as a document - offer, they are also used to open the credentials. In this sense, it is complementary to the offer made by another means, for example an offer letter or an email.
3. What Goods can I Import?
Any merchandise may be imported, except those that are expressly prohibited by current legislation. Sometimes, the product to be imported, due to its nature, may be subject to approval, authorization or control by some inspection service, so it is necessary to obtain it, in advance, from the respective organization. What goods require visas, certifications or approvals for importation? All those merchandise that, according to current legislation, must be subject to control prior to importation, by some State agency. As an example, the following are mentioned:
4. What goods can I NOT import? The import of the following goods is prohibited
1- Used vehicles (without prejudice to the deductibles established in current regulations).
2- Used motorcycles.
3- Used bicycles.
4- Used and retreaded tires.
5- Asbestos in any of its forms.
6- Pornography.
7- Toxic industrial waste.
8- Goods that are dangerous for animals, agriculture or human health (for example, some pesticides for agricultural use, toys and articles for children's use that contain toluene, adhesives manufactured based on volatile solvents), which are found prohibited by Decree of the Ministry of Health, the Ministry of Agriculture and other State agencies.
9- Other merchandise that, according to current legislation, is prohibited from importing.
5. The Value of the Goods to Import is relevant as it determines the Procedure that must be followed
A. If the value of the goods does NOT exceed US$1,000 FOB value.
This is a Simplified Processing, which can be carried out personally by the importer, before the corresponding Customs (the one with jurisdiction in the place where the merchandise will enter). The importer must present the following documents:
1- Original Bill of Lading (sea route) or document that replaces it, depending on the method of transportation (if it is by land, it will be an International Waybill; if it is by air, it will be an Air Waybill).
2- Commercial Invoice.
3- Insurance Certificate with the amount of the premium paid (CIF clause).
4- Power of Attorney of the owner or consignee for a specific office, in cases where the person who processes it is a third party.
5- Clearances or certifications when appropriate.
B. If the value of the goods exceeds US$1,000 FOB value.
In this case the importer must hire a Customs Agent. You must deliver to the Agent the Basic Documents required to prepare the Income Declaration that will be presented to the SNA. In this regard, it is necessary to specify that there are some that are mandatory for all commercial imports, while other documents are required only on certain occasions.
Among the mandatory documents for all commercial imports are the following:
1- Original Bill of Lading, Waybill or Air Waybill, which certifies ownership of the merchandise by the consignee.
2- Original commercial invoice, which certifies the merchandise object of sale and its values.
3- Insurance Certificate with the amount of the premium paid (CIF clause).
4- Affidavit from the importer regarding the price of the goods, form provided by the customs agent.
5- Mandate constituted by the sole endorsement of the original bill of lading.
Among the documents that are required only for certain import operations are the following:
1- Original Certificate of Origin, in case the import benefits from any tariff preference, under a Trade Agreement.
2- Packing list, when applicable, always corresponding in the case of goods packaged in full containers.
3- Expense Note, when these are not included in the commercial invoice or also when it is a purchase with an ex-factory clause.
4- Permits, visas, certifications or approvals, when applicable.
6. What taxes must imports pay?
As a general rule, imports are subject to the payment of the ad valorem duty (6%) on their CIF value (cost of the merchandise + insurance premium + value of the transfer freight) and the payment of VAT (19%) upon importation. on its CIF value plus the ad valorem duty.
Calculation example
In some cases, depending on the nature of the merchandise, it is required to pay special taxes, on the same tax base (CIF value + ad valorem duty). On other occasions, the goods are subject to specific duties, according to the ranges established in each case (for example: wheat and sugar).
In the event of a purchase with an FOB clause, without contracted insurance, the SNA calculates a theoretical insurance of 2% on the FOB value.
In cases where their import is authorized, used goods pay an additional surcharge of 3% on their CIF value, in addition to the taxes to which they are affected, depending on their nature.
Trade Agreements: In the case of goods originating from a country with which Chile has signed a trade agreement (Free Trade Agreement – FTA), the ad valorem duty may be free or subject to a percentage reduction. Import VAT is paid anyway.
Books: It should be added that, by virtue of the application of the Treaty of Montevideo and, for the purposes of calculating the payment of VAT, the importation of books, magazines and other printed matter for reading, culture or study are free of payment of the duty. ad valorem. The benefits of this Treaty extend to all books and printed matter published in countries that are part of the World Trade Organization (WTO), under the Most Favored Nation Clause. By express provision of the Convention, books that tend to carry out propaganda that affects the public, social or moral order of the signatory countries, or that are advertising, are excluded from the benefit.
7. Which Goods must pay Additional Taxes?
Among the Goods subject to the payment of additional taxes upon importation, the following can be mentioned, among others:
A. With an additional tax of 15% (on the customs value of the merchandise + ad valorem duty):
1- Gold, platinum and ivory items;
2- Jewelry, natural or synthetic precious stones;
3- Fine carpets, fine tapestries and any other article of a similar nature; qualified as such by the Internal Revenue Service;
4- Fine skins, qualified as such by the Internal Revenue Service, manufactured or not;
5- Canned caviar and its substitutes.
6- Compressed air or gas weapons, their accessories and projectiles, with the exception of underwater hunting weapons.
B. With an additional tax of 50% (on the customs value of the merchandise + ad valorem duty): - Pyrotechnic articles, such as fireworks, firecrackers and similar, except those for industrial, mining or agricultural use or for light signaling .
C. With other taxes: Alcoholic beverages, fancy drinks and tobacco.
8. Payment
Payment of tariffs for the importation of goods can be made once the import declaration has been prepared and validated by Customs. Payment can be made electronically ( www.tesoreria.cl ) or through commercial banks or authorized financial entities. The maximum payment period for customs duties is 15 days, counted from the date of issuance of the entry declaration. If the payment is made after the deadline, it must be made directly to the General Treasury of the Republic, where the amount is recalculated, based on the increase in the CPI and the corresponding interest for late payment. With proof of payment, the goods are removed for subsequent transfer to the final destination. If the goods, having paid customs duties, are not removed from the Primary Jurisdiction Zone (Warehouse or Customs Precinct) within a period of 90 days, they fall under presumption of abandonment, and must pay a surcharge on the duties.
9. Labeling, Classification and Packaging Requirements.
Packaged products must be marked to show the quality, purity, ingredients or mixtures, as well as the net weight or measurement of the contents. Packaged or canned foods imported into Chile must display labels in Spanish, detailing all ingredients, additives, manufacturing and expiration dates, along with the name of the producer or packer or distributor, in addition to the importer, without prejudice to the specific regulatory requirements that are established for each type of food in particular. Likewise, all sizes and weights must be converted for each particular type of food.
10. Products that require Pre-Market Certification
a) Electrical products and products that use fuels.
The Superintendence of Electricity and Fuels of Chile ( www.sec.cl ) is responsible for establishing the mandatory certification system, with specific protocols that electrical products must follow for their correct performance of safety and energy efficiency, authorizing Certification Bodies and Testing Laboratories. The regulations that regulate the certification of these products are the Regulations for the Certification of Electrical and Fuel Products (Decree No. 298 of November 10, 2005), which aims to establish the procedures for the certification of safety and quality of the products. electrical devices, prior to their commercialization in the country. In general, products included in any of these categories require certification: Appliances, Low Voltage Materials, Lighting, Measuring Instruments (meters), and Conductors.
b) Drugs and Cosmetics. The Institute for Public Health of Chile is the competent authority in matters of health control of pharmaceutical and cosmetic products. Both pharmaceutical products and cosmetics, whether imported or manufactured in the country, must have health authorization from the Ministry of Health and be registered with the Institute of Public Health prior to their marketing. This authorization is subject to compliance with the health regulations approved by the Ministry of Health. The registration application can be found at www.ispch.cl
c) Narcotic and Psychotropic Drugs. The import, export, transit, production and distribution of drugs, narcotic and psychotropic preparations and products requires health authorization from the Institute of Public Health. The specific regulations applicable to these products are the Narcotic Drugs Regulation, DS N°404 of 1983 and the Psychotropic Products Regulation, DS N°405 of 1983.
d) Pesticides and Fertilizers. The Agricultural and Livestock Service (SAG – www.sag.cl ) is responsible for analyzing and evaluating each batch to authorize its commercialization through documentary and physical inspection. Pesticides: Resolution 3,670/99, technical requirements: composition, physical and chemical properties, toxicology and safety. Resolution 1038/2003: Analysis and evaluation criteria. Fertilizers: Decree Law 3557. No analysis will be necessary when there is an official certificate issued in the country of origin or under any International Convention that determines it to be inadmissible.
e) Vehicles. Vehicles sold in Chile must undergo a homologation process through which compliance with the applicable emission and safety standards is certified. The legislation in this regard is found on the website of the Ministry of Transport and Telecommunications ( www.mtt.gob.cl ).
f) Food. The Ministry of Health ( www.minsal.cl ) is responsible for issuing technical standards regarding the production, distribution and marketing of foods (allowed ingredients and their concentrations, declaration of nutritional information, tolerance of permitted pesticide residues and safety standards). labelled). The import procedure requires two types of procedures before the Health Authority of the Metropolitan Region.
1.- A Customs Destination Certificate (CDA) must be requested and secondly, a Use and Disposal Authorization must be obtained.
2.- Prior to this last request, the Regional Health Secretariat will inspect and/or subject said products to laboratory analysis to verify that they comply with current health regulations.
g) Personal protection elements against the risk of accidents at work. There is an official compendium related to national regulations on Personal Protective Elements (PPE) that can be consulted on the website of the National Institute of Standardization (INN) ( www.inn.cl ).
11. Products that Do Not Require Prior Certification, but Must Meet Certain Requirements for Marketing
A. Toys. The Ministry of Health establishes technical standards regarding the physical and chemical properties of toys to ensure minimum safety requirements in their use. The Toy Safety Regulation, Decree 114 of 2005, requires the incorporation on the label of the aspects detailed below, information that can be incorporated into the product in the national territory, after customs clearance, but before its commercialization. : generic name of the product, name or company name and address of the producer or person responsible for the manufacture or import of the toy, country of origin of the product, legend or symbol indicating the age of the user recommended by the manufacturer, and the warning indication if used under adult supervision when necessary. Original certificate is required according to official format, issued by the supplier.
B. Footwear. The Footwear Labeling Regulation, Decree 17 of 2006, includes technical standard 1808 of 1980 on the requirements to be met for the marketing of footwear of both national and imported origin.
C. Textiles. Decree No. 26 of 1984 establishes the requirements for labeling and symbols for the care of textiles. Fabric Labeling and Clothing Labeling.
D. Plastic Products. The Labeling Regulation for Plastic Products integrates the technical standards related to this product and specifies the labeling that all plastic products must bear, whether national or imported, with the objective of verifying the manufacturer or importer.
E. Telecommunications. Through the website of the Undersecretary of Telecommunications ( www.subtel.cl ) you can access all the technical regulations and approval applicable to television, radio broadcasting, telephony or the Internet.
12. Presumption of Abandonment
The merchandise expressly and presumably abandoned, those seized and those seized, when applicable, will be sold at public auction, to the highest bidder, on the date and place set by the National Director of Customs. For the inclusion of these merchandise in auction, it will not be necessary to provide notification or notice of any kind. The President of the Republic may exempt weapons or war supplies from auction. In this case the merchandise will become tax property. According to customs regulations, the following are presumed abandoned:
1- Those merchandise that were not removed or could not be removed within the deadlines established for their deposit. This cause includes:
a- Merchandise for which customs clearance has not been requested.
b- Merchandise for which customs clearance has been requested, but Customs Duties have not been cancelled.
c- Shipwrecked species.
d- Merchandise whose consignees are unknown.
2-. Species retained by Customs upon presentation, if their clearance is not requested, by their owners or representatives, after 90 days have elapsed from the date of retention.
3- Goods that have entered under the temporary admission regime from abroad or from a territory with a special customs regime to the rest of the country when, at the end of the respective admission period, they have not been returned abroad or to the corresponding special territory. .
*To download the guide you can click here .
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