How are temporary imports and/or samples handled?
Temporary imports are authorized for government-approved exhibitions and for temporary demonstrations. No duty or VAT is levied unless the import is subsequently sold. Goods may remain in the country up to six months, but must be kept in a warehouse. Goods imported for temporary demonstration-exhibition purposes require the exhibitor to obtain a temporary admission certificate from Chilean Customs Authorities. The goods are then taxed based upon the number of days they are in the country. Goods remaining over 120 days pay the full 6% duty and the full 18% VAT. Samples are admitted duty free, provided they cannot be sold or used commercially, If they have commercial value, both the 6% duty and the 18% VAT are levied. Small size and limited quantity normally suggest to Chilean Customs that the sample has no commercial value.
Under the terms of the U.S.-Chile FTA, Chile will permit duty-free temporary admission of professional equipment necessary for carrying out the business activity of a businessperson who qualifies for temporary entry under Chilean law. Temporary duty-free admission of goods intended for display or demonstration and commercial samples is allowed. For temporary entry of food samples, see http://www.aduana.cl, Acuerdos Internacionales, Tratados de Libre Comercio, Chile – Estados Unidos, Oficios Circulares, Oficio Circular Nº 333.
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- How are temporary imports and/or samples handled?
