What Is the DIN? Chile's Import Declaration Explained

Oct 14

5 min read

All goods entering Chile for consumption must be declared to Chile's National Customs Service. The document used to do this is the DIN (Declaración de Ingreso), Chile's import declaration: the basis for calculating import duties and taxes, and the step that must be completed before cargo can be released from the port or airport.

In this guide, we explain what the DIN is, what information it includes, how its duties and taxes are calculated with a worked example, and which additional permits your cargo may need. For a broader view of foreign trade documentation, see our article on customs documents.

What is the DIN?

The DIN is the customs declaration used to formally report an import. It details what goods are entering, their value, where they come from, who is importing them and how much is owed in duties and taxes.

Once the DIN is filed and those charges are paid, the goods can be released and sold in Chile. It's the import counterpart of the export declaration (DUS).

When is it required and who files it?

In Chile, imports with an FOB value above US$1,000 must be processed through a licensed customs broker. The broker prepares and files the DIN on the importer's behalf and is accountable to Customs for the information declared.

Below that amount, the importer can complete a simplified procedure directly with Customs.

The DIN form: what information it includes

The official DIN format is set out in Chile's Compendium of Customs Regulations (Annex 18), which includes filling instructions. It's now filed electronically, but it's worth knowing its main fields, since the importer must provide this information to the broker:

Importer: company name and Chilean tax ID (RUT).
Customs broker handling the operation.
Origin and transport: country of origin, country of purchase, ports of loading and unloading, and transport mode.
Transport document: bill of lading (B/L) or air waybill number.
Description and tariff classification of the goods, which determines the applicable duty.
Quantity, weight and number of packages.
Values: FOB, freight, insurance and CIF value.
Free trade agreement applied, if any.
Duties and taxes payable.

The DIN's data comes from the import's supporting documents: commercial invoice, transport document, packing list and, where applicable, certificate of origin and insurance policy. If any of them doesn't match what's declared, the cargo may be held.

How duties and taxes on the DIN are calculated

The DIN calculates two main charges:

Import duty (ad valorem): generally 6% of the CIF value. If the goods come from a country that has a free trade agreement with Chile and a valid certificate of origin is presented, it can drop to 0%.
Import VAT: 19%, calculated on the CIF value plus the duty. This is the step most often miscalculated: VAT isn't applied to the value of the goods alone.

Some products also pay specific taxes, such as luxury goods or certain beverages.

Step-by-step calculation example

Let's take an import with these values:

Item	Amount (US$)
FOB value of the goods	8,500
International freight	1,400
Insurance	100
CIF value	10,000

Without a free trade agreement (6% duty):

Step	Calculation	Amount (US$)
Duty	10,000 × 6%	600
VAT base	10,000 + 600	10,600
VAT	10,600 × 19%	2,014
Total duties and taxes	600 + 2,014	2,614

With a free trade agreement and certificate of origin (0% duty):

Step	Calculation	Amount (US$)
Duty	10,000 × 0%	0
VAT	10,000 × 19%	1,900
Total duties and taxes	0 + 1,900	1,900

In this example, the certificate of origin saves US$714. That's why checking it before shipment is one of the most cost-effective tasks in the whole import. If you're importing from China, see our guide on how to import from China to Chile, where we explain how that agreement works.

Illustrative example. Actual amounts depend on the tariff classification, the applicable agreement and any product-specific taxes.

How the DIN is processed

Broadly, the process follows these steps:

Gather the supporting documents: commercial invoice, transport document, packing list and, if applicable, certificate of origin, insurance policy and permits.
Preparation and filing: the customs broker classifies the goods, calculates the charges and files the DIN electronically.
Payment of duties and taxes: once the DIN is accepted, the calculated charges are paid.
Inspection: Customs may select the cargo for a documentary or physical inspection before releasing it.
Cargo release: with the DIN paid and the cargo cleared, the goods can be collected and moved to their destination.

A good freight forwarder coordinates with the customs broker so the paperwork is ready before the cargo arrives, reducing days in storage.

Import permits that may accompany the DIN

Some products need, in addition to the DIN, authorization from another government agency to enter or be sold in Chile. In Chile these are known as vistos buenos. Without them, the cargo may be held even if the DIN is in order.

The main agencies that issue them are:

SAG (Agricultural and Livestock Service): plant and animal products, seeds, fertilizers and wooden packaging.
SEREMI de Salud (Regional Health Authority): food, chemicals and hazardous products. For hazardous substances, it issues the Customs Destination Certificate (CDA), which allows the cargo to be released and moved to an authorized warehouse.
ISP (Public Health Institute): medicines, cosmetics and medical devices.
SEC (Superintendency of Electricity and Fuels): electrical and fuel products, which must be certified before they can be sold in Chile.
Sernapesca (National Fisheries Service): seafood and aquaculture products.

Ideally, check which permits your product needs before you buy it, not once it's already at the port.

Common mistakes when filing the DIN

Calculating VAT on the value of the goods alone. VAT applies to CIF plus duty, so the real cost is higher than many importers expect.

Discrepancies between the invoice and the declaration. If the value, quantity or description don't match, Customs may flag the DIN and hold the cargo.

Incorrect tariff classification. A wrong code can mean paying a different duty or receiving a fine.

Losing the free trade agreement benefit. A missing or incorrect certificate of origin means paying the general duty rate.

Finding out about a permit at the port. Every day the cargo waits for an authorization adds storage costs.

Import with Victoria Line Group

Victoria Line Group has supported importers in Chile since 1998. We coordinate sea, air and land transport and work alongside the customs broker so the DIN, permits and cargo release are ready on time, with no days lost at the port.

Planning an import into Chile? Get a quote from our team and we'll help you calculate the real landed cost of your cargo.

Frequently asked questions

What does DIN stand for in Chilean customs? DIN stands for Declaración de Ingreso, Chile's import declaration. It's the document used to declare an import to the National Customs Service.

Who prepares the DIN? A licensed customs broker, when the FOB value of the goods exceeds US$1,000. Below that amount, the importer can complete a simplified procedure on their own.

How can I check the status of my DIN? The most direct way is through your customs broker, who has access to the Customs system and can tell you whether the DIN was accepted, paid or selected for inspection.

Where can I find the DIN form? The official format and filling instructions are in Annex 18 of Chile's Compendium of Customs Regulations, available on the National Customs Service website.

What's the difference between the DIN and the DUS? The DIN declares imports and the DUS declares exports. The DIN is filed once and the charges are paid; the DUS is processed in two stages, before and after shipment.

What value is import VAT calculated on? On the CIF value of the goods plus the duty. So even when the duty is 0% under a free trade agreement, the 19% VAT still applies.