CUSTOMS DUTIES: ESWATINI TO CHILE

Overview of Customs Duties from Eswatini to Chile

Trade between Eswatini and Chile is governed by Chile's customs regulations and tariff structure. As Eswatini is not party to a free trade agreement with Chile, goods exported from Eswatini to Chile are subject to Chile's standard tariff rates and applicable taxes. Understanding these requirements is essential for exporters to accurately calculate landed costs and ensure compliance with Chilean import regulations.

Chile maintains a relatively straightforward tariff system with additional taxes on specific product categories, including luxury goods, alcoholic beverages, and tobacco products. All imports into Chile are also subject to the 19 percent Value Added Tax (IVA), which is applied uniformly to both domestic and imported goods.

General Duty Rates

Product Category	Tariff Rate	Additional Taxes
Non-FTA Origin General Goods	6%	19% IVA applies to all imports
Luxury Goods (jewelry, precious stones, furs, fine carpets, electric vehicles)	6%	15% luxury tax + 19% IVA
Mineral Waters and Artificial Drinks	6%	10% tax (18% if sugar content exceeds 15g per 240ml) + 19% IVA
Wine, Beer, and Alcoholic Beverages	6%	20.5% tax + 19% IVA
Liquors, Spirits, Whiskey, and Distillates	6%	31.5% tax + 19% IVA
Cigarettes	6%	30% plus additional percentage based on Monthly Tax Unit + 19% IVA
Cigars	6%	52.6% tax + 19% IVA
Tobacco Elaborated Products	6%	59.7% tax + 19% IVA
Pyrotechnic Articles (fireworks, petards)	6%	50% tax + 19% IVA

Required Documents

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions
• Bill of Lading or Airway Bill for shipment tracking
• Certificate of Origin (to verify country of origin for tariff classification)
• Import License or permit (if required for specific product categories)
• Health and Safety Certificates (for food, beverages, and regulated products)
• Customs Declaration Form completed according to Chilean requirements
• Insurance documents if applicable

Important Regulations

Tariff Classification: All goods must be properly classified according to the Harmonized System (HS) code. Misclassification can result in penalties and delays in customs clearance.

Prohibited and Restricted Items: Certain items are prohibited or restricted from import into Chile. Exporters should verify that their products comply with Chilean import restrictions before shipment.

Labeling Requirements: Products must comply with Chilean labeling and marking requirements, including information in Spanish where applicable.

Value Added Tax (IVA): The 19 percent IVA is applied to the sum of the CIF value (Cost, Insurance, and Freight) plus applicable tariffs and taxes. This is a significant cost factor in total landed expenses.

Special Taxes on Specific Products: Products such as alcoholic beverages, tobacco, and luxury goods are subject to substantial additional taxes beyond the standard tariff, significantly increasing import costs.

Trade Agreements

Eswatini does not currently have a free trade agreement with Chile. Therefore, exports from Eswatini are subject to Chile's Most Favored Nation (MFN) tariff rates, which are generally set at 6 percent for non-agricultural products. This is in contrast to countries with FTA status, such as the United States, which enjoys preferential duty-free treatment on most goods.

Exporters should consult with customs brokers or the Chilean Customs Authority (Servicio Nacional de Aduanas) for the most current information on tariff rates and any potential changes to trade regulations. For specific product information and detailed tariff classifications, use Chile's official tariff database or contact local customs authorities.