Duty is low, but the alcohol tax and VAT take almost half the value at the border, SAG tests every new product and the 2024 warning labels are mandatory. Here is the full picture with a worked example and the Paraguayan angle.
Bringing wine, beer or spirits into Chile is a three-layer job. The customs layer is light: 6% duty, or zero under one of Chile’s many trade agreements. The tax layer is heavy: an additional tax on alcoholic beverages (ILA, Impuesto Adicional a las Bebidas Alcohólicas) of 20.5% on wine and beer and 31.5% on spirits, on top of 19% VAT, both collected at the border. The regulatory layer belongs to the Agriculture and Livestock Service (SAG), which registers every beverage, samples shipments and holds them until a laboratory confirms they are fit for import.
Labels follow the Alcohol Law (Law 18.455) and, since July 2024, the health warnings introduced by Law 21.363. There are no tax stamps. This guide covers each layer; for the general customs procedure and the broker rule, see our Chile customs guide.
Beer (HS 2203), wine (2204), vermouth (2205), cider and other fermented drinks (2206) and spirits (2208) pay the uniform 6% duty on CIF. Chile’s agreements with Mercosur, the EU, the UK, the US, Mexico, Peru and others reduce it to 0% with proof of origin, so most imported wine, beer and whisky clears duty-free. Chile is itself a large wine exporter, which keeps imported wine a niche; beer and spirits are the bulk of the trade.
Law and practice: Uniform tariff and agreement network as described in our general Chile guide; check the specific preference for your origin with the broker.
| Product | ILA rate | Base at import |
|---|---|---|
| Spirits: pisco, whisky, aguardiente, liqueurs, distillates; fortified and aromatised wines such as vermouth | 31.5% | CIF + duty |
| Wine (including sparkling), chicha, cider, beer and similar | 20.5% | CIF + duty |
| Non-alcoholic drinks | 10%, or 18% if high in sugar | CIF + duty |
The ILA is an ad valorem tax under Article 42 of the VAT law. At import it is calculated on the same base as VAT — the customs value plus duty — and paid with the import declaration before release. The ILA is not part of the VAT base at import: both taxes are computed side by side on CIF plus duty.
The ILA works like a second VAT along the chain. Importers are taxpayers for their imports and for their sales; the ILA paid at customs is credited against the ILA charged on onward sales in the same period, and the final burden falls on the consumer price. For a foreign brand, that means the importer needs working capital for roughly 40–50% of the CIF value at clearance, recovered over the following months as stock is sold.
Law and practice: Decree-Law 825, Articles 42–44, rates as set by Law 20.780 (2014); SII rulings confirm importers credit the ILA paid at import (Article 44).
| CIF US$100,000 | Wine or beer, non-agreement origin | Spirits, non-agreement origin | Spirits, agreement origin (e.g. Paraguayan caña under ACE 35) |
|---|---|---|---|
| Duty | 6,000 | 6,000 | 0 |
| ILA | 21,730 (20.5%) | 33,390 (31.5%) | 31,500 (31.5%) |
| VAT 19% | 20,140 | 20,140 | 19,000 |
| Total at clearance | 47,870 | 59,530 | 50,500 |
| Recovered later by a registered importer | VAT and ILA as credits against tax on its sales | VAT and ILA | VAT and ILA |
At clearance the taxes are almost half the CIF value. For a VAT- and ILA-registered importer, the duty is the only definitive cost, and it disappears with a certificate of origin. For anyone else — a restaurant importing directly, a consumer — the full amount is a cost.
The Alcohol Law (Law 18.455) and its regulation (Decree 78) give SAG control over ethyl alcohol, alcoholic beverages and vinegar. An importer must:
Register as an importer
Start activities with SAG as an importer of alcoholic beverages and be enrolled in SAG’s import system.
Register each beverage
Every product must be entered in SAG’s Registry of Alcoholic Beverages before import.
Apply per shipment
An import application for each consignment, with SAG’s customs certification issued within 72 hours of review.
Sampling and analysis
A SAG inspector samples at physical inspection; the lot is immobilised until SAG’s laboratory or an authorised laboratory reports. “Fit for import” means it can be sold; “unfit” means re-export or destruction.
A favourable analysis report is valid for up to 24 months: further shipments of the same origin, brand, type and fantasy name by the same importer can skip sampling during that period (bulk products excepted). Fees are modest — 0.25 UTM for document review and 0.25 UTM per half-hour of inspection, plus laboratory analysis charged by type and updated annually — but the time the lot sits immobilised is the real cost. Plan the first shipment of each new product accordingly.
Law and practice: Law 18.455; Decree 78 (regulation of Law 18.455); SAG Resolution 2388/2013 on import requirements for alcoholic beverages and vinegar.
Under Article 35 of Law 18.455 and Article 63 of Decree 78, the label must state the name or nature of the product, the alcohol content, the volume and the name and address of the importer. Product denominations must respect Chilean definitions and protected names — pisco, for example, is a Chilean designation of origin.
Law 21.363 (published 6 August 2021) added health warnings to the alcohol sales law (Law 19.925). The implementing regulation, Supreme Decree 98 of 2023, was published on 7 July 2023 and the labelling rules have applied since 7 July 2024:
Who
Every drink of 0.5% alcohol or more; for imports, the importer is responsible before sale in Chile.
General warning
“El consumo nocivo de alcohol daña tu salud” — harmful drinking damages your health.
Three graphic warnings
“No beber al conducir” (car), “Riesgo para tu bebé” (pregnant woman) and “No beber menores de 18 años”, in black and white.
Size
At least 15% of the back face or back label of the container.
Energy value
A “valor energético” box with calories per 100 ml, with minimum letter heights by container size, corrected by Decree 186 of 2024.
Penalties
5 to 200 UTM plus confiscation of the beverages; doubled for repeat offences.
Most foreign producers comply with an adhesive back label applied before release for sale. Advertising restrictions — TV only between 22:00 and 06:00, limits on radio, a ban in sports — apply from 36 months after the regulation, i.e. from July 2026.
Law and practice: Law 21.363; Law 19.925, Articles 40 bis and 40 ter; Supreme Decree 98/2023 and Decree 186/2024 (Diario Oficial, 16 November 2024).
No special national import licence exists beyond SAG registration, and Chile does not use tax stamps on bottles. But anyone who stores or sells alcohol needs a municipal alcohol licence (patente de alcoholes) under Law 19.925 for the premises, by category of activity; some categories are capped by municipality. A foreign brand therefore normally works through a Chilean importer-distributor who already holds the SAG registration, the warehouse and the licence; a brand-owned SpA is worth it only with meaningful volume.
Packaging counts too: importers of packaged goods are producers under the extended producer responsibility law (Law 20.920), with household packaging targets in force since September 2023 — glass bottles and cans included.
Paraguay is not a large alcohol exporter to Chile, but caña (sugar-cane spirit) and craft beer are realistic niche products. Under ACE 35 Paraguayan-origin drinks enter at 0% duty with a certificate of origin. The ILA and VAT apply in full whatever the origin, and SAG registration, sampling and the Law 21.363 labels are the same as for any other supplier.
Product name
A cane spirit sold in Chile must fit a Chilean category and cannot use protected names; agree the denomination with the importer before printing labels.
Laboratory risk
SAG checks the product against Chilean standards; a sample analysis in Paraguay before the first shipment avoids surprises.
Origin
Spirits distilled in Paraguay from Paraguayan cane qualify easily; blends with imported alcohol need checking against the ACE 35 rules.
A Chilean company registered with SAG, with a warehouse and a patente de alcoholes.
Entry in SAG’s Registry of Alcoholic Beverages.
Law 18.455 content and the Law 21.363 warnings and energy box.
ILA and VAT at clearance, about 40–50% of CIF.
ACE 35 or other agreement certificate for 0% duty.
Allow time for SAG sampling and analysis before release.
SAG — import of alcoholic beverages · Carey — Law 21.363 · Diario Oficial — Decree 186/2024 · El Dínamo — alcohol warning labels · The Food Tech — Law 21.363 regulation · Nubox — ILA rates and import base · SII — ruling on ILA credit for importers
The Impuesto Adicional a las Bebidas Alcohólicas: 31.5% on spirits and 20.5% on wine, beer and cider, charged at import on CIF plus duty alongside 19% VAT.
Yes. The ILA paid at import is credited against the ILA the importer charges on its sales in the same period, so the final burden falls on the consumer.
Yes. The importer registers with SAG and each beverage is entered in SAG’s registry; shipments are sampled and held until a laboratory report finds them fit for import.
Up to 24 months: later shipments of the same origin, brand, type and name by the same importer can skip sampling.
Since 7 July 2024: the general warning on harmful drinking, three graphic warnings (driving, pregnancy, under 18) covering at least 15% of the back label, and an energy-value box.
No. The ILA is collected at import and through the tax returns of importers and sellers.
No, with a valid ACE 35 certificate of origin. ILA and VAT still apply.
A flat 6%, mostly zero; broker rule and online sales.
Tariffs, VAT and border charges compared.
Tell us the product, its origin and who will import it. We check tariff, permits and labelling and set up the importer — fixed quote within one business day.
We use Google Analytics to see which pages help visitors, only if you agree. Security cookies and your choice are always stored. Cookie policy
Tell us what you need. We’ll reply within one business day.
We’ll reply within one business day, by email or WhatsApp.
or message us on WhatsApp
