The surcharges that were previously imposed on imported toys and wine no longer apply. Brazil does have a general customs duty of 40% on imported wines and as from 1997, 20% on toys. However, special reductions are granted under Chile's agreement with Mercosur. The reductions applied are different for every code, for example, different types of wine have different codes.
In the case of toys, a 48% reduction is applicable over the current 20% general custom duty. The reduction applicable for wines is 30% or 48%, depending on the code of the imported product.

This article was correct as of 1 April 1997.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information contact Anthony Cook, Deloitte & Touche, Santiago, Chile on Tel: +56 2 638 4186, Fax: +56 2 639 1522