Iquique has a large duty free market and is in a special tax zone. This is in order ease trade with Bolivia (lost coastline....). I guess you will need to pay duty if you want to go south from Iquique. Not sure what happens if you go north or east and want to come back to chile somewhere else....
I got a piece of paper at a customs point travelling north to Iquique and nobody ever wanted to see it again...If you can make Iquique your base you will probably be alright...
Jens
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