You found the machine you need at a Chinese factory and the price works for you. What remains is everything that happens between that factory and the floor of your plant.
In short: importing machinery from China to Chile pays a 6% tariff on the CIF value and 19% VAT, and the tariff can drop to 0% with the certificate of origin under the free trade agreement (FTA, tratado de libre comercio) or through the capital goods route. Before paying the supplier, it pays to settle five points: tariff classification, origin, permits (SEC and wood packaging), container type and transfer from the port to your plant. If the machine is used or does not fit in a standard container, the tariff and the logistics change.
How much tariff and VAT do you pay when importing machinery from China to Chile?
The general rule of Chilean Customs (Servicio Nacional de Aduanas) is a 6% duty on the CIF value (price of the machine plus freight and insurance) and 19% VAT on the CIF plus that duty. There are two ways to bring the tariff down to 0%.
The first is the Chile-China FTA. According to Chile's Undersecretariat of International Economic Relations (Subsecretaría de Relaciones Económicas Internacionales, SUBREI), products originating in China have entered duty-free since 2015, except for 2% that remained on an exclusion list. The preference is claimed with the agreement's certificate of origin (Form F), which is issued by an authorized body in China and must match the invoice and the tariff code. Shipping from China does not prove origin: see how to use the certificate of origin.
The second is Law 20,269 (Ley 20.269), which sets duties on capital goods at 0%. It does not depend on an agreement, but it requires the machine to be on the capital goods list (Exempt Decree 637 of the Ministry of Finance, Decreto Exento 637 de Hacienda), something your customs broker (agente de aduana) confirms, and proof of its productive use.
Example with a machine with a CIF value of US$100,000:
| Scenario | Tariff | VAT (19%) | Total at customs |
|---|---|---|---|
| General regime (6%) | US$6,000 | US$20,140 | US$26,140 |
| 0% tariff (FTA or capital good) | US$0 | US$19,000 | US$19,000 |
VAT is the largest figure in the bill. If your company files VAT, you recover it as a VAT credit (crédito fiscal), and if you build up a carryover balance from fixed asset purchases for at least two consecutive months, Article 27 bis lets you request a refund from Chile's tax authority (Servicio de Impuestos Internos, SII). It is money that comes back, but first it leaves your cash.
Tariff classification: why "it's a machine" is not enough
Most machinery falls under Chapter 84 of the tariff schedule (mechanical machinery and appliances) or Chapter 85 (electrical machinery and equipment). The exact code is determined by the texts of each heading and its notes, and the FTA preference, the capital goods list and the permits all depend on it.
Before paying, ask the manufacturer for the technical data sheet with function, model, power and drawings, and give it to your customs broker. If the machine travels disassembled in several shipments, say so: partial shipments may require prior authorization from Customs.
What changes if the machinery is used?
It can be imported, with two differences. The first is tax: used goods pay a 50% surcharge on the duty they would pay if new. With the general tariff that is 6% plus 3%, that is, 9% of the customs value (US$9,000 in the example). Capital goods that qualify for deferred payment of duties are exempt from this. Before shipping, confirm with your customs broker whether that exception covers your machine and how the surcharge applies when it enters with the FTA preference.
The second is sanitary. Used agricultural, forestry, gardening and earthmoving machinery must arrive clean inside and out, with no soil or plant debris, and Chile's Agricultural and Livestock Service (Servicio Agrícola y Ganadero, SAG) inspects it on arrival. If it is rejected, the importer pays for the cleaning, treatment or reshipment.
SEC and wood packaging: the two controls that get overlooked
Chile's Superintendency of Electricity and Fuels (Superintendencia de Electricidad y Combustibles, SEC) requires certification and a seal for the electrical products it regulates. For a complete industrial machine there is no general answer: it is reviewed by product and model before shipment, like the rest of the import permits.
Packaging is forgotten even more often. Machines travel in wooden crates or on wooden skids, and all wood packaging or dunnage more than 5 mm thick must be treated, debarked and carry the ISPM 15 mark (NIMF 15) visible on at least two sides. The SAG checks this at the port and can also do so at your warehouse. If the wood does not comply, it can order treatment, destruction or detention.
Standard container, open top, flat rack or loose cargo?
The closed container is evaluated first, and you move to special equipment when the shape, the weight or the handling requires it.
| Format | When it is used | What to confirm before booking |
|---|---|---|
| Standard container | The packed machine goes in and out through the door | Door dimensions, payload and floor strength |
| Open top (no roof) | It is loaded from above or it is too tall | Final height and lashing points |
| Flat rack (platform) | Wide, tall or very heavy machine | Support drawing, center of gravity and shipping line acceptance |
| Breakbulk (loose cargo) | The piece does not fit in any equipment | Vessel, terminal and lifting capacity |
When the cargo exceeds the equipment's dimensions it is called oversized cargo (OOG, out of gauge). The shipping line quotes it separately and must accept it in writing, with the dimensions and weight of the machine already packed. As a market reference for October 2026, sea transit from China to Chile by container is published at 25 to 45 days, depending on the port of departure and transshipments. For oversized or loose cargo there is no standard transit time.
From the port to your plant: insurance, Vialidad permit and crane
The shipping line accepting the machine does not mean it can reach your plant. In Chile, an indivisible load more than 2.6 m wide, 4.2 m high from the ground or 11 m long, or a truck over 45 tonnes gross weight, needs an authorization from the Roads Directorate (Dirección de Vialidad). The published processing time is 5 business days, rising to 10 to 15 when additional documents must be submitted, such as those on bridges and structures. It is best to apply before the vessel arrives, because waiting at the port is paid in storage and demurrage, two hidden costs of importing.
For unloading, require the quote to state which handling operations it includes and who pays for each: unloading from the vessel, loading onto the truck and crane unloading at your plant.
On insurance, the 2% of the FOB value that Customs uses when there is no policy is for calculating taxes and does not compensate anything. Also, some policies subject oversized cargo to prior review and exclude certain damage outside a container. Ask in writing whether your cargo insurance covers lifting, transshipments and the land leg.
What SICE does in this case and where its responsibility ends
SICE coordinates the operation with a single point of contact: it contacts your supplier before shipment and reviews the invoice, packing list, certificate of origin and transport document. Through its network it coordinates freight with freight forwarders, insurance (open cover policies with Zurich and Orion), the customs broker and domestic transport to your warehouse. The import declaration and the payment of duties are handled by the customs broker, special cargo is accepted by the shipping line, and permits are granted by the SEC, the SAG and the Roads Directorate. SICE is not a customs agency, a shipping line or an insurer. Its contribution is the coordination of those pieces.
Frequently asked questions
Do I need a customs broker to import a machine?
Yes. Above US$1,000 FOB, clearance is done by a customs broker.
Does the Form F certificate guarantee the 0% tariff?
Not on its own. The machine must originate in China under the agreement and be outside the exclusion list, and the certificate must match the invoice.
Is there a VAT exemption for machinery?
Only for capital goods in investment projects of US$5 million or more, on application to the Ministry of Finance. Everything else pays 19% and recovers it as a VAT credit.
Official sources (in Spanish)
- Customs: taxes paid when importing. 6% tariff, 19% VAT and the 50% surcharge on used goods.
- SUBREI: Chile-China FTA. Duty-free entry for originating products and the exclusion list.
- BCN: Exempt Decree 637, capital goods list. List for the 0% tariff under Law 20,269.
- SAG: imported wood packaging. Treatment and marking required for wood.
- Vialidad: FAQs on special permits. Dimensions and weights that require authorization.
- ChileAtiende: authorization for overweight or oversized vehicles. Procedure and processing times for the Vialidad permit.
If you are evaluating a machine, send us the technical data sheet, the packed dimensions and the port of origin. We will reply with the free complete quote: the total landed cost delivered to your warehouse, in writing, with estimated duties and VAT. You can also message us on WhatsApp at +56 9 9872 6863.
