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Customs duties in Colombia: tariff rates, import VAT, temporary imports and customs penalties

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Last verified: 2026-10-26 · Status: Changing

Colombian import duties are ad valorem rates set in the national tariff, mostly 0, 5, 10 or 15 percent, with higher rates on some farm goods such as beef carcasses at 80 percent, and trade agreements can reduce them. Import VAT of 19 percent is charged on customs value plus duty, and courier shipments pay a single 10 percent duty. Capital goods can be imported temporarily for up to five years with duties paid in instalments, and Ley 2586 de 2026 fines inaccurate declarations at 10 percent of the underpaid taxes.

USD figures use the TRM of COP 3,158.43 per US dollar, valid 24 to 26 October 2026, from the official TRM series certified by the Superintendencia Financiera and published on datos.gov.co. UVT amounts use the 2026 UVT of COP 52,374 (DIAN Resolución 000238 de 2025). Conversions are for orientation only.

Key facts

Most frequent ad valorem duty rates in the national tariff0, 5, 10, 15 %Decreto 1881 de 2021, as of 2026-10-26 · in force
Example of a high duty line: beef carcasses 0201.10.00.0080 %Decreto 1881 de 2021, as of 2026-10-26 · in force
Single duty on postal and express courier shipments (9807.20.00.00)10 %Decreto 1881 de 2021, as of 2026-10-26 · in force
Import VAT baseCustoms value plus customs duty Estatuto Tributario art. 459, as of 2026-10-26 · in force
Maximum term of long term temporary import of capital goods5 yearsDecreto 1165 de 2019 art. 201, as of 2026-10-26 · in force
Fine for inaccurate import declaration causing underpayment, share of unpaid customs taxes10 %Ley 2586 de 2026 art. 15 num. 15.2.2.6, as of 2026-10-26 · in force
TRM used for USD conversions (valid 24 to 26 October 2026)3158.43 COP per USDOfficial TRM series, Superintendencia Financiera de Colombia, as of 2026-10-24 · in force

The rule

1. The national customs tariff (in force from 1 January 2022) classifies goods at ten digits and sets ad valorem duties, payable in Colombian pesos. Most lines carry 0, 5, 10 or 15 percent, with higher rates on some sensitive goods; for example, as compiled by DIAN: smartphones (8517.13.00.00) and portable computers (8471.30.00.00) 0 percent, cotton T shirts (6109.10.00.00) 15 percent, bottled wine in containers of 2 litres or less (2204.21.00.00) 15 percent, and beef carcasses (0201.10.00.00) and some milled rice (1006.30.00.90) 80 percent. The tariff applies without prejudice to trade agreements in force.Decreto 1881 de 2021 (national customs tariff), Art. 1 (part C num. 1 and tariff lines cited), art. 5 and art. 6, 2021-12-30 official text · verified 2026-10-26
2. Customs duties are calculated on the customs value of the imported goods, determined under the customs valuation rules; import VAT is calculated on the base set by art. 459 of the Estatuto Tributario, which is the customs value plus the duty.
Example: Cotton T shirts with a customs value of COP 100,000,000: duty 15 percent COP 15,000,000; VAT 19 percent of COP 115,000,000 = COP 21,850,000; total COP 36,850,000 before any trade agreement preference. / About US$31,661 of goods: about US$4,749 of duty and US$6,918 of VAT.Decreto 1165 de 2019 (customs regime), art. 16 num. 3 as amended by Decreto 360 de 2021 art. 5; Estatuto Tributario art. 459, Decreto 1165 art. 16; Estatuto Tributario art. 459, 2019-07-02 official text · verified 2026-10-26
3. Postal and express courier shipments classified under subheading 9807.20.00.00 carry a single 10 percent duty.Decreto 1881 de 2021, Art. 1, subheading 9807.20.00.00, 2021-12-30 official text · verified 2026-10-26
4. Temporary import for re export in the same state suspends customs taxes for goods that will leave without modification (other than normal wear). Short term temporary imports last up to six months from release, extendable by three months; long term temporary imports of capital goods with their parts last up to five years, and the duties and VAT are liquidated in US dollars at the outset and paid in equal half yearly instalments over the stay, converted at the exchange rate for customs purposes on payment.
Example: Machinery with customs taxes of COP 100,000,000 imported temporarily for five years: ten half yearly instalments of COP 10,000,000. / About US$31,661 of customs taxes paid as instalments of about US$3,166.Decreto 1165 de 2019, Art. 200, art. 201 num. 1 and 2, art. 203, 2019-07-02 official text · verified 2026-10-26
5. Under the new customs sanctions regime, errors or inaccuracies in import declarations that lead to underpayment of customs taxes are punished with a fine of 10 percent of the taxes not paid per declaration; failure to pay customs taxes, penalties, interest or rescue when legally or contractually obliged, with 100 percent of the unpaid taxes, besides payment of the taxes. Where goods cannot be seized because legal import cannot be shown, the fine is 100 percent of customs value (70 percent if consumed or transformed).
Example: Underdeclared duties and VAT of COP 20,000,000: fine COP 2,000,000 plus the COP 20,000,000 and interest. / About US$6,332 underpaid: fine of about US$633.Ley 2586 de 2026 (customs sanctions and seizure regime), Art. 15 num. 15.2.1.3 and 15.2.2.6; art. 29, 2026-06-19 official text · verified 2026-10-26
6. Preferential duties under Colombia's trade agreements override the general tariff: the Ministerio de Comercio, Industria y Turismo lists the agreements in force, including those with the United States, the European Union, the United Kingdom, Canada, Mexico, Chile, Korea, Israel, the Pacific Alliance, the Andean Community and Mercosur (Economic Complementation Agreement No. 72, signed in Mendoza on 21 July 2017, which covers trade with Argentina). Proof of origin under the relevant agreement is required to claim the preference (see trade/importing-and-exporting).Decreto 1881 de 2021 art. 5; trade agreements in force, Decreto 1881 art. 5, 2021-12-30 official text · verified 2026-10-26
Goods (subheading)DutyDuty (COP)Import VAT 19% (COP)Total (COP)Total (USD)
Smartphones (8517.13.00.00)0%060,010,17060,010,170US$19,000
Cotton T shirts (6109.10.00.00)15%47,376,45069,011,696116,388,146US$36,850
Bottled wine, 2 litres or less (2204.21.00.00)15%47,376,45069,011,696116,388,146US$36,850
Beef carcasses (0201.10.00.00)80%252,674,400108,018,306360,692,706US$114,200

Customs taxes on US$100,000 of goods (customs value COP 315,843,000) at the general tariff, before any trade agreement preference

Worked example

  • A Colombian distributor importing US$100,000 of cotton T shirts from a country without a trade agreement pays 15 percent duty (US$15,000) and 19 percent VAT on US$115,000 (US$21,850); the VAT is creditable against its sales VAT, the duty is a cost.
  • A mining contractor bringing in a US$2,000,000 drill rig for a three year contract can use long term temporary import and pay the customs taxes in six half yearly instalments instead of up front (Decreto 1165 art. 201 and 203).

Step by step

  1. Classify the goods at ten digits in the tariff and check DIAN's tariff lookup for the current duty and any trade agreement preference.
  2. Obtain proof of origin from the supplier if a trade agreement applies.
  3. Determine customs value under the valuation rules and compute duty and import VAT (customs value plus duty, art. 459).
  4. Choose the regime: ordinary import, temporary import, or a free trade zone (see taxes/tax-incentives).
  5. File the import declaration within the warehouse term and pay before release (see trade/importing-and-exporting).

Common traps

  • Import VAT is charged on duty as well as on the goods (art. 459).
  • Inaccuracies that reduce customs taxes cost 10 percent of the underpayment per declaration, and non payment 100 percent (Ley 2586 de 2026 art. 15).
  • Decreto 1881 de 2021 is amended by later decrees for specific lines; check the current rate in DIAN's tariff lookup before quoting duty.
  • Temporary imports must leave in the same state; transforming the goods requires a different regime.

Sources

Related pages

Related: Colombia country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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