Enacted 📅 Plan ahead Invoice rules

Chile lets couriers use the air waybill instead of the guía de despacho for imports (SII Resolution 134)

Jurisdiction
Chile
Tax
VAT
Change type
Invoice rules
Status
Enacted
Impact
Plan ahead
Announced
30 September 2026
Authority
Servicio de Impuestos Internos (SII), Chile
Systems
Customs, Invoicing, ERP
Verified
Fetched from official source · high confidence
Who this affects

Courier companies in Customs’ courier register handling import operations in Chile.

What to do

Couriers: decide whether to use the AWB instead of the guía de despacho and notify SII; update shipment-document handling accordingly.

CustomsInvoicingERP

The change

SII Resolución Exenta N° 134 of 30 September 2026 allows courier companies in import operations to use the courier air waybill (AWB) instead of the guía de despacho to support transport of imported goods from customs premises to the recipient's address, if the AWB is physical or electronic, has been reported to Customs, and shows AWB number, courier ID, origin country, recipient name, delivery address, goods description and total value. Couriers must be in the Customs courier register and send monthly Master AirWaybill data to SII. It takes effect on publication of an extract in the Diario Oficial.

What changed in detail

SII Resolución Exenta N° 134 of 30 September 2026 allows courier companies in import operations to use the courier air waybill (AWB) instead of the guía de despacho to support the transport of imported goods from customs premises to the recipient’s address.

The AWB must be physical or electronic, must have been reported to Customs, and must show the AWB number, courier ID, origin country, recipient name, delivery address, goods description and total value.

Couriers must be in the Customs courier register, must give prior notice to the SII Subdirección de Fiscalización through the Oficina de Partes Virtual (the SII replies by oficio within 10 business days), and must then send monthly Master AirWaybill data to the SII.

The Resolution takes effect on publication of an extract in the Diario Oficial.

What it means

This is an option, not a requirement: couriers may keep using the guía de despacho. Using the AWB depends on meeting every listed condition, including prior notice to the SII, that the document was reported to Customs and shows all the required fields, and the monthly Master AirWaybill reporting to the SII. Since the effect starts only on publication of the extract in the Diario Oficial, couriers should not switch before that date.

Proof

Las empresas Courier que participan en operaciones de importación, podrán optar por utilizar la guía aérea Courier - también denominada Air Waybill (AWB) - en reemplazo de la guía de despacho,

Courier companies participating in import operations may opt to use the courier air waybill, also called Air Waybill (AWB), in place of the dispatch guide,

Resolución Ex. SII N° 134 de 30 de septiembre de 2026 — Servicio de Impuestos Internos · captured 5 October 2026
Screenshot of Servicio de Impuestos Internos captured 5 October 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Sources

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