Chile’s Internal Revenue Service (SII) has expanded the scope of its new VAT collection system for low-value imported goods, allowing certain products previously excluded from the regime to be covered under the simplified taxation framework.

Through Resolution No. 142 of 2025, published on 15 October and effective from 25 October 2025, the SII amended Resolution No. 93 of 2025, which regulates the declaration and payment of VAT by foreign sellers and digital marketplace operators participating in Chile’s simplified VAT system.

The amendment removes an exclusion that had applied to goods valued at up to USD 500 that were either subject to special taxes or required prior authorization from government agencies before entering Chile.

Under the original framework established by Resolution No. 93 and Circular No. 39 of 2025, these products remained outside the remote-sales VAT regime and were taxed through the traditional import process administered by Customs. Resolution No. 142 eliminates that restriction, bringing such goods into the simplified VAT model used for low-value international e-commerce transactions.

The SII emphasized that while VAT treatment changes, import procedures administered by the National Customs Service remain in force. Products requiring permits, health approvals, agricultural clearances, or other regulatory authorizations must still comply with the applicable import controls.

The modification forms part of Chile’s broader implementation of Law No. 21.713 on Tax Compliance, which introduced VAT on remote sales of low-value goods purchased abroad by Chilean consumers.

The new rules take effect on 25 October 2025, the same date the broader low-value e-commerce VAT regime enters into force