Foreign travelers entering the country to stay permanently can not claim for exemptions.

Section 0 of the Customs Tariff Code, Heading 0009 establishes regulations that benefit travelers coming form abroad. It also provides for exemptions that can be claimed by Chilean nationals returning to the country after staying abroad for a period of time; by foreign travelers entering the country with a temporary residence visa or subject to contract for one year or more; by travelers coming from a Free Zone or Free Zone of Extension and those residing at national border localities.

Household items for up to US$ 5,000 FOB.

Work equipment for up to US$ 1,500 FOB.

Household items carried by foreign travelers with temporary residence visa or subject to contract for one year period of time or more are exempted from customs duties and charges; work equipment shall pay a 6% customs duty over the customs value, exempted from VAT.

These exemptions are not compatible with other special regulations.

Likewise, household items and/or work equipment qualify for these exemptions if they fulfill the following conditions:

• Used condition.
• Coming from the residence country. 
• Purchased before entering the country.
• Non-commercial, neither nature nor quantity, intended to fulfill the interested person and his family s needs. (The family will be formed by the family unit economically dependent on the beneficiary, generally including the spouse and sons and daughters under 18 years old. There can also belong to the family other people related to the beneficiary).
• The exemptions affect all travelers family unit.
• Packages shall be consigned to the beneficiary s name on the manifest and/or shipping document.
• These goods/ articles can not be purchased at National Free Zones.
• Household items and/or work equipment shall be carried by the traveler when he enters the country or up to 120 days before or after such moment. Regional Directors or Customs Managers will be able to extend such period only once and at specific cases.

The same person can not claim more than once to this exemption during a time period of three years from the date of the last import under this exemption. However, at specific cases and under a founded resolution, the Director General of Customs can change the said period.

Household items and work equipment under this sub-heading shall not be subject to trade of any kind, such as purchases and sale, renting, loan and restitution or any legal action involving possession, ownership or control by other person than the beneficiary, before one year is through from its import date, except to that all duties and charges -that had not been paid under the general regime- are finally paid to the relevant authorities.

Goods carried by travelers that do not fulfill the requirements for claiming the above exemptions, will be able to make use of heading 0009.8900 by paying a 6% duty and 19% VAT.

Goods imported under this Heading shall not be of commercial use, considering that they will when they are brought into the country in amounts exceeding the traveler s use and common needs.

Goods carried by travelers to be imported into the country shall meet all relevant authorizations and approvals before starting the import procedure before Customs.

Foreigners entering the country as tourists can import goods of non-commercial use, provided that these are not intended for sale, rent or distribution or similar cases, different from the traveler s personal use, since this kind of lucrative activities can not be carried out by tourists (articles 44 and 48 L.D. N 1,094 D.O. 19.07.1975). This restriction does not apply to foreigners qualified as temporary residents , provided that they fulfill all tax regulations under the Internal Revenue Service, such as the registration of business activities and the Unique Tax Roll.

Travelers who claim exemptions of Heading 0009 of Section 0 of the Tariff Code shall not make use of other exemptions under this Chapter, except to Heading 0033.

Goods carried by travelers qualifying for Sub-heading 0009.8900 shall pay the following duties and taxes:

• 6% over CIF price or Customs value.
• 19% VAT. Taxable base: CIF or Customs Value plus duties.
• Other charges, when appropriate, such as: tariff surcharges; additional percentage taxes.

In addition to the corresponding duties and taxes, it shall be paid charges for different services, such as: warehousing, transport of goods and physical examination.

It also shall be paid specific duties according to the classification given from Chapter 1 to 91 of the Customs Tariff Code.

Imports of used goods under Heading 0009 of Section 0 of the Tariff Code are duty exempted.

Import procedures can be carried out by the traveler or through a third person duly authorized before a Public Notary. In case that the amount exceeds US$ 1,500 FOB, this procedure can be carried out by a Customs Broker.

In order to claim the exemptions under Heading 0009 of Chapter 0 of the Tariff Code, beneficiaries shall carry out before Customs the following procedures, also enclosing the following the documents:

1. Original Bill of Lading, Air Waybill or other replacing documents.

2. A list of personal effects, household items and/or work equipment, indicating the amount in US$ for each item.

3. Passport or Travel Certificate issued by the Investigative Police of Chile.

If goods carried by travelers are of commercial use, they can be personally imported by the traveler or through a third person duly authorized before a Public Notary, provided that the invoiced value does not exceed US$ 500 and its tariff classification shall be verified by Chapter 1 to 97 of the Customs Tariff Code, when appropriate. If the value of goods exceeds the said amount, this procedure shall be carried out by a Customs Broker.

Travelers who have purchased goods in countries that have signed Economic Complementary Agreements with Chile need to show the corresponding Certificate of Origin, issued by the country of origin s Authority, in order to claim the exemption or tariff reduction, provided that goods are included in the following agreements:

Economic Complementary Agreeement N 22 Chile-Bolivia.
Economic Complementary Agreeement N 23 Chile-Venezuela.
Economic Complementary Agreeement N 24 Chile-Colombia.
Economic Complementary Agreeement N 32 Chile-Ecuador.
Economic Complementary Agreeement N 35 Chile-Mercosur.
Economic Complementary Agreeement N 38 Chile-Peru.

Note: Originating goods from countries of MERCOSUR, up to any value, require the original Certificate of Origin.

F.T.A. Chile-Canada, imports for up to US$ 1,000, for commercial or non-commercial use, are not required to show a Certificate of Origin, having the importer to carry out a simple declaration stating that they are originating goods.

F.T.A. Chile-Mexico, imports for up to US$ 1,000, for commercial or non-commercial use, are not required to show a Certificate of Origin, having the importer to carry out a simple declaration stating that they are originating goods.

F.T.A. Chile-Central America (Honduras, Guatemala, El Salvador, Nicaragua y Costa Rica), it is only effective with Costa Rica and El Salvador, imports for up to US$ 1,000, for commercial or non-commercial use, are not required to show a Certificate of Origin, having the importer to carry out a simple declaration stating that they are originating goods.

Political and Trade Association between Chile and the European Union (Spain, Portugal, Italy, France, Austria, Germany, Luxembourg, Belgium, Holland, Ireland, United Kingdom, Denmark, Sweden, Finland, Greece, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, Slovenia), non-commercial imports consigned from a one private individual to another one for up to 500 Euros (Parcel) and the traveler s baggage of a whole value for up to 1,200 Euros are all exempted from showing the proof or origin (see Certificate of Movement EUR.1 or Invoice Declaration). Note: when appropriate, the Certificate of Movement EUR.1 shall be original and the Invoice Declaration shall be signed in the exporter s own handwriting.

Free Trade Agreement Chile-USA
Commercial or non-commercial imports for up to US$2,500 are exempted from showing the Certificate of Origin. In case you are required to show the Certificate of Origin, it can be an original, copy, photocopy or fax document.

Free Trade Agreement Chile-Korea
Commercial or non-commercial imports for up to US$1,000 are exempted from showing the Certificate of Origin. In case you are required to show the Certificate of Origin, it can be an original, copy, photocopy or fax document.

Books carried by travelers can qualify for Sub-heading 0009.8900 under the Uruguay Agreement if they comply with the provisions established in such Agreement.

Computers and its corresponding parts coming from any country are all duty exempted. (Software and telecommunication equipment are subject to full duties).

Goods qualifying for the said exemptions shall always pay VAT.