Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref : EIC 414/2

30 April 2013

Dear Sirs,

Commercial Information Circular No. 325/2013

Chile : Modification of Certain Customs Rules

The Chilean government issued Exempt Resolution No. 1637/2013 and Resolution No. 2039/2013 in February 2013 to modify certain provisions of the customs rules regarding temporary admission of goods originating from a country whom Chile has a trade agreement with, and the valuation on the total amount for "freight".

2.Exempt Resolution 1637/2013 clarifies that if the imported goods qualify for preferential tariff treatment under a trade agreement, the customs duties that serve as the basis to calculate the temporary admission rate must include the customs duties applicable to those goods in accordance with the tariff preference provided under the applicable trade agreement and the period the imported goods are to stay in Chile. This calculation method will also be applied when the origin declaration is made in the commercial invoice by an authorised exporter or exempted in the trade agreement. A tax base other than the general regime will also be used for capital goods subject to duty-free treatment under Law 20.268.

3.Resolution 2039/2013 clarifies that the total amount for "freight" which must be declared in the customs declaration is the transportation cost indicated in the applicable contract. Ex Works to FOB costs may be deducted from that amount when the applicable contract clearly indicates the cost of the internal transportation of the goods in the country of issuance, from the point of sale or the seller’s premises to the place of shipment. Porterage, handling or transportation costs incurred at the destination port of the importing country once the goods are unloaded may also be deducted from the "freight" amount.

4.For details, traders are advised to consult their importers in Chile and/or the above Chilean Exempt Resolution and Resolution (in Spanish), which are available at:

Exempt Resolution No. 1637/2013:
http://www.leychile.cl/Navegar?idNorma=1048986&buscar=resolucion+1637+2013

Resolution No. 2039/2013:
http://www.leychile.cl/Navegar?idNorma=1049425&buscar=resolucion+2039+2013.

ENQUIRIES

5.For enquiries about the content of this circular, please contact Miss S Y TANG at telephone number 2398 5405.

Yours faithfully,

(Ms Cindy CHENG)
for Director-General of Trade and Industry