Effective December 25, 2025, the Postal Service™ is revising the International Country Listing for Chile in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to note that Chile requires foreign sellers of tangible goods to register and pay value-added tax (VAT) when sending international postal items containing goods to Chile.
This revision is based on a formal request that CorreosChile (the designated postal operator of Chile) made through the Universal Postal Union via International Bureau Circular 170, dated November 3, 2025.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Chile
Country Conditions for Mailing
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Observations
[Add new item 3. to read as follows:]
3. Foreign taxpayers, located outside of Chile, who provide remote services or sell tangible, moveable goods to persons who are not VAT taxpayers must register, declare, and pay “digital VAT” when sending international postal items containing goods to Chile. Payment of digital VAT also applies to the sale of low-value goods shipped to Chile when they are purchased remotely by buyers in Chile who are not VAT taxpayers. Further information on the new digital VAT regulations can be found on the Chilean government website at sii.cl/vat/.
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Although effective December 25, 2025, the Postal Service will incorporate this revision into the January 18, 2026, edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 12-25-25
