Shipping small parcels from China to Chile: what tax applies now?
Chile ended its US$41 exemption on 2025-10-25. Online purchases up to US$500 now pay no customs duty, only 19% VAT (IVA). Foreign platforms registered with the tax authority (SII) collect it at checkout; otherwise the buyer pays on arrival. Above US$500: 6% duty plus 19% VAT.
- Applies to
- Online orders shipped from China to individual buyers in Chile, by courier or post.
Taxes at a glance
| Value | Duty | VAT | Who collects | Source |
|---|---|---|---|---|
| Up to US$500 | None | 19% | Registered platform at checkout; otherwise buyer on arrival | SII VAT on goods, Ley 21.713 |
| Above US$500 | 6% | 19% | At import | Chile Customs |
| US$41 exemption | Ended 2025-10-25 | — | — | Chile Customs notice |
What you can do
- Ask your platform or forwarder whether it is registered with SII to collect VAT. If so, the buyer pays nothing on arrival and clearance is faster.
- State in your quote whether 19% VAT is included.
- For shipments over US$500, add the 6% duty.
Check before you pay, and warning signs
For a "Chile all-inclusive tax line", first ask who pays the VAT and on what declared value, and who bears the cost if the parcel is inspected and extra tax is assessed. If a provider asks you to declare a lower value, pause and verify. A warning sign is not proof that the other side is breaking the law.
Still uncertain
- The US$500 limit is per item (item price including freight, insurance and packing) under SII Resolution 145/2025; read from a summary only.
- Whether unregistered sellers' parcels under US$500 still pay 6% duty on arrival; customs and SII summaries differ (to be checked).
- Chile Customs' website was read from a summary only.
When we update this page
We update it when SII or Chile Customs changes the threshold or the rates, or publishes a list of registered platforms.