Law 21,713 and company imports: what changed and what did not?

You buy a spare part or a sample on a foreign platform with the company card, and a 19% Chilean VAT shows up in the cart. You pay it, the parcel arrives, and at the end of the month your accountant tells you that this VAT cannot be used as a credit.

In short: for company imports, Law 21,713 (Ley 21.713) changed how VAT is collected on remote purchases of up to US$500 per item made by final consumers, starting October 25, 2025. If your company is a VAT taxpayer and does not tell the platform before paying, the VAT charged in the cart gives no right to a VAT credit (crédito fiscal). Commercial imports through a customs broker (agente de aduana) stay the same: a 6% tariff on the CIF value (or 0% with a trade agreement and a certificate of origin) and 19% VAT.

What changed on October 25, 2025?

Law 21,713 was published on October 24, 2024, and the part on international purchases took effect one year later. Since October 25, 2025, when a final consumer buys goods located abroad that are shipped to Chile, for up to US$500 per item, the 19% VAT is charged by the seller or the platform at the time of sale. To do so, the seller or platform must be registered in the simplified regime of Chile's tax authority (Servicio de Impuestos Internos, SII).

Once that charge is proven, the parcel enters exempt from VAT and customs duties. The exemption applies only to purchases that meet those conditions, not to everything that costs less than US$500.

Law 21,713 and company imports: final consumer or VAT taxpayer?

The line is drawn by the buyer's tax status, whether a person or a company. For the SII, a final consumer is anyone who is not a VAT taxpayer. If your company is domiciled in Chile and carries out an activity subject to VAT, it is a taxpayer even if it buys a single component and does not resell it. Calling the product a "sample" does not change that status either.

That is why the SII places an obligation on the buyer: report its taxpayer status and its tax ID (RUT) before closing the purchase. With that notice, the platform does not add VAT, and VAT and the tariff are paid when the goods enter, under the general import rules. Before paying, check that the platform lets you enter your RUT, keep the proof, and ask the courier company or the postal operator bringing the shipment how that payment is processed.

The reason is documentary: the VAT credit on an import is supported by the proof of payment of the tax, recorded in your accounts, and a foreign receipt that says "VAT" or "IVA Chile" does not replace it.

A worked example. Suppose an input whose value, including shipping and insurance, is US$200, with no trade agreement lowering the tariff:

• Bought as a final consumer: the platform charges 19%, that is, US$38, and that amount stays as a cost.
• Bought reporting the company's RUT: on entry you pay a 6% tariff, US$12, and 19% VAT on US$212, which is US$40.28. The tariff is a cost and the VAT is recovered in Form 29 (Formulario 29).

How is the US$500 per item limit calculated?

The limit is measured per item, not for the whole cart or the parcel. Add to the price the shipping, the insurance and any extra packaging you are charged; if those charges are shared by several items, they are prorated among them. Actual discounts are subtracted and free gifts do not count.

Two cases help show it. Two items of US$300 each, with US$40 of shared shipping, are worth US$320 each: both are under the limit even though the order totals US$640. One item of US$490 with US$20 of shipping is worth US$510 and falls outside. Exactly US$500 is still "low value"; from US$500.01 the item moves to the general regime.

Another rule affects those who combine several purchases: a single shipment cannot combine items with VAT already charged and items without that charge. A mixed shipment goes entirely through the general import procedure.

What did not change in commercial imports through a customs broker

If you bring in commercial cargo (a pallet, a container, a machine), Law 21,713 did not move your numbers. The general ad valorem duty is still 6% on the CIF value, which is the value of the goods plus freight and insurance, and VAT is still 19% on the CIF plus that duty. With a free trade agreement (FTA, tratado de libre comercio) and a valid certificate of origin, the tariff can drop to 0%.

With a CIF of US$10,000 and no agreement, the tariff is US$600 and VAT is US$2,014. With an agreement, the tariff is zero and VAT drops to US$1,900. The rest of the lines are in how much an import costs delivered to your warehouse.

The customs broker rule also stays the same: in ordinary clearance, above US$1,000 FOB the declaration is filed by a broker, as explained in the guide on when you need a customs broker. Do not mix up the two thresholds. The US$500 per item defines whether a remote purchase falls under the new mechanism; the US$1,000 FOB defines when the broker steps in.

Permits did not change either. Paying VAT at the point of sale does not exempt a regulated product from the authorization of the relevant agency, so check which permits each agency requires.

One year after the change: what is known about collection and enforcement?

In May 2026 the SII reported cumulative collection of CLP 85,161 million between the start of the regime and March 2026, with 30 platforms filing in the January to March quarter. There is still no official figure for the first full year, which is completed on October 25, 2026.

On enforcement, the SII announced that it cross-checks three sources: what the platforms declare, bank information on card payments, and Customs data on shipments that declare VAT charged at origin. It has not published the results of those cross-checks. For a company, the consequence is about record-keeping: keep the customs document and the proof of VAT paid.

What SICE does in this case and where its responsibility ends

SICE coordinates commercial imports for companies. Before shipment it contacts your supplier and reviews the invoice, the packing list, the certificate of origin and the transport document, and it gives you in writing the total landed cost delivered to your warehouse, with estimated duties and VAT. The declaration to Customs is filed by a customs broker from its network, because SICE is not a customs agency. Whether the VAT credit applies is decided by your accountant under the SII's instructions.

Frequently asked questions

What do I do if the platform charged me VAT and then Customs did too?

Ask the platform or the seller for a refund, proving with the customs document that you paid VAT on the import. Only the import VAT can be used as a credit.

If I paid VAT on the platform, does the product enter with no further formalities?

Not necessarily. A product that requires an authorization or approval from an agency still needs that permit to enter, even if the VAT is already paid.

Does the US$1,000 FOB threshold also apply to courier shipments?

That threshold belongs to ordinary clearance of general cargo. Courier shipments have their own clearance regime, with different amounts and requirements, which Customs adjusted in October 2025. Before buying, confirm with the courier company or with a customs broker which procedure applies to your shipment.

Official sources (in Spanish)

• SII, Circular No. 39 of 2025: VAT on remote sales, the per-item limit and buyers who are VAT taxpayers.
• SII, Exempt Resolution No. 93 of 2025: notifying the platform of the RUT, proration of shared charges, loss of the VAT credit and refund for double charging.
• SII, Circular No. 60 of 2025: products with permits or special taxes within the regime.
• SII, news release of May 4, 2026: cumulative collection up to March 2026 and data cross-checks.
• Customs, import FAQs: 6% tariff, 19% VAT and the customs broker threshold.