If someone brings to Chile equipment for commercial uses in Chile, all the customs duties and taxes of such equipment should be paid before the devices enter the country, notwithstanding if you bought, leased or just borrowed the equipment. (ingreso definitivo).
If the machinery will remain in Chile for only a certain amount of time, then there is the possibility to apply for a temporary admission (ingreso temporal). The advantage is that the devices only have to pay a percentage of the customs duties and taxes due. Nevertheless, it is only advisable to apply for a temporary admission, if the equipment will remain in Chile for less than 6 months, because after 6 months there is no reduction in the number of custom duties and taxes and the company is obliged to return the articles within the period it was declared when the equipment entered the country.
It is also advisable to look if the country of origin of these devices has a Free Trade Agreement with Chile, because in this case most probably the assets that are going to enter the country will be not subject to any customs duties, provided that a certificate of origin is provided.