The new rules exempt low-value imports (CIF value under USD 500) from VAT at import when purchased from non-resident remote sellers or DPIs registered under the simplified VAT regime, ensuring VAT is only charged at the sale stage, not at the time of import.
Chile’s Tax Administration (SII) and the National Customs Office (SNA) jointly published Resolution Ex. SII No. 103-2025 and SNA No. 3507-2025 on the SII’s website on 25 August 2025, establishing rules exempting low-value imports (CIF value under USD 500) from VAT when purchased from non-resident remote sellers or digital platform intermediaries (DPIs) at the import stages, thereby preventing VAT from being charged at both the sale and import stages.
Additionally, Resolution Ex. SII No. 103-2025 and SNA No. 3507-2025 clarify that the new rules apply only to low-value goods purchased from non-VAT taxpayers through remote sellers or DPIs registered under the simplified VAT regime, who must charge VAT on the sales.
To qualify for VAT and tariff exemption on low-value imports, remote sellers or DPIs must provide their legal name, SII username, proof that VAT was charged, and shipping details. The courier or express delivery company is responsible for submitting the shipping information.
The new rules will take effect on 25 October 2025.
