Exporting of Services

Exporting of Services

The Servicio Nacional de Aduanas, has ruled theTransboundary Movement o Services, i.e..the tradetaking place between two countries. The service crosses the border without displacement of people. The supplier / exporter  of the service, does not move, nordoesitestablish a presence in the country where the service isconsumed. Eg Software is sent over the Internet, marketresearchdone in Chile, to besendabroad .,

Customs in Chile, have to classified a service as a Exportation of Service, and currentlyonlygivethattreatment to thosewho  are transboundory.

Classifies as a Service to export, the one whoaccomplished the followingrequirements:   

• The Service shallbeperformed in Chile and provided to  a personwhodoesn’t live in our country.
• The service must beusedexclusively abroad, with the exception of the transport service whichtheywillpay for goods in transit through country. 
• The service must beverifiable in real existence and their value. 
• The service provider shoulddevelop relevant activity in Chile, maintaining home or residence in the country, or through a hostingcompany whoisruled by the  Article 41 D of the taxlaw Income.