Countries › Colombia › Guide › 9. Trade and customs › Importing and exporting in Colombia: customs declarants, clearance deadlines, tariffs and import VAT, courier shipments, VAT free exports, trade agreements and the 2026 sanctions law

Importing and exporting in Colombia: customs declarants, clearance deadlines, tariffs and import VAT, courier shipments, VAT free exports, trade agreements and the 2026 sanctions law

Argentina. For full detail on Argentina, go to The Argentine Thread.

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

Any importer or exporter in Colombia may deal with DIAN directly for any amount, or use a licensed customs agency; goods must be cleared within one month of arrival (extendable by one month) or they are legally abandoned. Import duties are charged on the customs value at the rate in the national tariff (Decreto 1881 de 2021, mostly 0, 5, 10 or 15 percent, cut or removed under Colombia's trade agreements), and 19 percent VAT is charged on customs value plus duty. Exports pay no duty and are VAT exempt with a right to refund; courier shipments up to US$2,000 pay a flat 10 percent tariff; and since 19 June 2026 customs breaches are punished under Ley 2586 de 2026, which grades fines and cuts them to 20 percent for voluntary correction.

USD figures use the TRM (tasa representativa del mercado) 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 the national open data portal. Fines in UVT use the 2026 UVT of COP 52,374 (DIAN Resolución 000238 de 2025). Conversions are for orientation only.

Key facts

Customs agency required to import or export	No; importers and exporters may act directly for any amount textDecreto 1165 de 2019 art. 32 and art. 33, as of 2026-10-26 · in force
Time to clear goods before legal abandonment	1 month from arrival, extendable by 1 month textDecreto 1165 de 2019 art. 171, as of 2026-10-26 · in force
Minimum lead time for a compulsory advance import declaration	5 daysDecreto 1165 de 2019 art. 175, as of 2026-10-26 · in force
Base for customs duties	Customs value under the WTO valuation rules (CIF) textDecreto 1165 de 2019 art. 16, as of 2026-10-26 · in force
National customs tariff	Decreto 1881 de 2021, ten digit Nandina subheadings, in force from 1 January 2022 textDecreto 1881 de 2021 art. 1 and art. 6, as of 2026-10-26 · in force
General VAT rate, also on imports	19 %Estatuto Tributario art. 468, as of 2026-10-26 · in force
Import VAT base	Customs value plus customs duty textEstatuto Tributario art. 459, as of 2026-10-26 · in force
FOB value from which an Andean Value Declaration is required	5000 USDDecreto 1165 de 2019 art. 327, as of 2026-10-26 · in force
Maximum FOB value for the postal and express courier regime	2000 USDDecreto 1165 de 2019 art. 253 and art. 254, as of 2026-10-26 · in force
Single duty on express courier shipments	10 %Decreto 1881 de 2021, subheading 9807.20.00.00, as of 2026-10-26 · in force
Courier shipments excluded from import VAT where a trade agreement requires it	200 USDEstatuto Tributario art. 428 lit. j, as of 2026-10-26 · in force
VAT on exports of goods and qualifying services	Exempt with right to bimonthly refund textEstatuto Tributario art. 481 lit. a and lit. c, as of 2026-10-26 · in force
Trade agreements in force listed by MinCIT	18 agreementsMinCIT list of agreements in force, as of 2026-10-26 · in force
Trade agreement covering Argentina	ACE 72 Colombia Mercosur, signed 21 July 2017 textAcuerdo de Complementación Económica No. 72, as of 2026-10-26 · in force
Customs sanctions regime	Ley 2586 de 2026, in force 19 June 2026 textLey 2586 de 2026 art. 114, as of 2026-10-26 · in force
Fine for declaration errors that reduce customs taxes	10 % of taxes not paidLey 2586 de 2026 art. 15 num. 15.2.2.6, as of 2026-10-26 · in force
Time limit for DIAN to impose a customs sanction	3 yearsLey 2586 de 2026 art. 20, as of 2026-10-26 · in force
Import declaration becomes final	3 yearsDecreto 1165 de 2019 art. 188, as of 2026-10-26 · in force

The rule

1. Customs declarations for import, export and transit may be filed by customs agencies acting for importers and exporters, by licensed bonded warehouses for goods consigned to them, or by the importer or exporter acting directly. The importer or exporter may act directly before DIAN for any amount; companies act through their representatives, and a corporate group may use one representative for all its companies. Customs agencies are companies authorized by DIAN in four levels, each with its own minimum net worth in UVT.
Cost to do it: Acting directly carries no DIAN filing fee; customs agency fees are private and negotiated. An agency itself must hold minimum net worth of 158,700 UVT (level 1) down to 1,995 UVT (level 4), that is COP 104,486,130, about US$33,082, for level 4.
Example: A Bogotá SAS that imports spare parts every month can register its legal representative and file its own import declarations through DIAN's electronic services instead of paying an agency. / There is no value threshold: a US$5,000 shipment and a US$5,000,000 shipment may both be declared directly.Decreto 1165 de 2019 (customs regime, Ministerio de Hacienda y Crédito Público), Art. 32 num. 1 to 3, art. 33 and art. 34; art. 36 num. 4, 2019-07-02 official text · verified 2026-10-26

2. Goods may stay in a customs warehouse while clearance is processed for up to one month from arrival, extendable by DIAN for one more month; once the term expires without release or re-shipment the goods are legally abandoned, may be rescued within the following month by filing a legalization declaration, and after that belong to the Nation. The import declaration must be filed within that term or in advance of arrival; where DIAN makes the advance declaration compulsory it must be filed at least 5 calendar days before arrival (1 day for short sea and air routes). Duties are paid within the same term, or, for an advance declaration, at any time from filing until release without interest. The rates applied are those in force on the date the advance or initial declaration is filed and accepted.
Cost to do it: Warehouse storage is a private charge; filing late where the advance declaration is compulsory costs 10 percent of the customs duties not paid, capped at 200 UVT (COP 10,474,800, about US$3,316) per operation (Ley 2586 de 2026 art. 15 num. 15.2.2.1).
Example: A container landing in Cartagena on 1 March must be released by 1 April, or by 1 May with an extension, to avoid abandonment. / Filing an advance declaration 5 days before arrival lets the importer pay the duties on a US$100,000 shipment up to release with no interest.Decreto 1165 de 2019, art. 175 as amended by Decreto 572 de 2021; art. 14 num. 1 as amended by Decreto 659 de 2024, Art. 14 num. 1, art. 171 and art. 175, 2021-05-26 official text · verified 2026-10-26 · changed: Decreto 659 de 2024 amended art. 175 and related clearance articles, but the new text only takes effect once DIAN certifies the supporting electronic services by a resolution in the Diario Oficial; the DIAN compilation still showed the Decreto 572 de 2021 text as in force on 26 October 2026.

3. The taxable event for import VAT is the import of tangible goods not expressly excluded. Customs duties are calculated on the customs value of the goods, determined under the customs valuation rules; import VAT is calculated on the same base plus the duty. The general VAT rate is 19 percent. The national customs tariff classifies goods at ten digits on the Andean Nandina nomenclature and sets the duty for each subheading; it applies without prejudice to trade agreements in force, which grant lower or zero rates to originating goods.
Cost to do it: Duty at the subheading rate plus 19 percent VAT, paid at the border; the VAT is creditable for a VAT registered importer that uses the goods in taxed activities.
Example: Machinery worth COP 315,843,000 CIF at a 10 percent rate pays COP 31,584,300 of duty and COP 66,011,187 of VAT, COP 97,595,487 at the border. / On US$100,000 CIF at 10 percent: US$10,000 duty plus US$20,900 VAT, US$30,900 at the border.Decreto 1165 de 2019; Estatuto Tributario (Decreto 624 de 1989); Decreto 1881 de 2021 (national customs tariff), Decreto 1165 art. 16; Estatuto Tributario art. 420 lit. d, art. 459 and art. 468; Decreto 1881 de 2021 art. 1, art. 5 and art. 6, 2021-12-30 official text · verified 2026-10-26 · changed: The tariff took effect on 1 January 2022 and has since been adjusted by decree for specific subheadings; 2026 changes include new subheadings and notes for electric and hybrid vehicles assembled from kits (Decreto 595 de 2026) and for motorcycles (Decreto 1131 de 2026).

4. Before the import declaration is filed and accepted the declarant must hold the supporting documents: import registration or licence where required, commercial invoice, transport document, proof of origin under the relevant trade agreement, sanitary certificates, packing list, the mandate to the agency where applicable, and the Andean Value Declaration. The Andean Value Declaration is required for every import except, among others, imports with a FOB value below US$5,000; split shipments from the same supplier to the same buyer under one deal that together reach US$5,000 still need one. The import declaration becomes final three years after filing and acceptance unless DIAN notifies a special customs requirement first.
Cost to do it: Missing or invalid supporting documents at filing or inspection are fined 10 percent of FOB value, capped at 200 UVT (COP 10,474,800, about US$3,316) per operation (Ley 2586 de 2026 art. 15 num. 15.2.2.2).
Example: Three COP 6,000,000 shipments of the same order from one supplier, about US$5,700 in total, need an Andean Value Declaration even though each is below the threshold. / A preferential tariff under a trade agreement is only granted if the certificate or proof of origin is held before filing.Decreto 1165 de 2019, art. 177 as amended by Decreto 360 de 2021 and art. 327 as amended by Decreto 360 de 2021, Art. 177, art. 327 and art. 188, 2021-04-07 official text · verified 2026-10-26

5. Postal items and express courier shipments may be imported under the postal and urgent shipments regime if their value does not exceed US$2,000 FOB, they weigh no more than 50 kilograms and they carry no restricted goods (save non commercial shipments of up to six units of the same kind). Goods imported this way are freely disposable. The tariff sets a single duty of 10 percent for postal and express courier shipments when the subheading of the goods is not cited. Import VAT is not charged on such shipments up to US$200 only where a trade agreement expressly obliges Colombia not to charge it.
Cost to do it: 10 percent single duty plus 19 percent VAT on value plus duty, collected by the courier company, unless the US$200 treaty exclusion applies.
Example: A COP 1,579,215 courier shipment of samples pays about COP 157,922 of duty and COP 330,056 of VAT. / A US$500 shipment pays US$50 of duty and US$104.50 of VAT, US$154.50 in total; a US$2,500 shipment must go through ordinary import instead.Decreto 1165 de 2019; Decreto 1881 de 2021; Estatuto Tributario as amended by Ley 2277 de 2022, Decreto 1165 art. 253 and art. 254; Decreto 1881 de 2021 art. 1, subheading 9807.20.00.00 and chapter 98 note 4; Estatuto Tributario art. 428 lit. j, 2022-12-13 official text · verified 2026-10-26

6. An export starts with an application for shipment authorization filed electronically with DIAN; it is valid for one month from acceptance, within which the goods must enter the primary customs zone and be shipped. Once shipment is authorized, the goods are loaded and the carrier certifies the shipment, the declarant files the final export declaration. For VAT, exported tangible goods, and services rendered in Colombia and used exclusively abroad by companies or persons without business in Colombia, are exempt with a right to a bimonthly refund, so exporters recover the VAT paid on their inputs.
Cost to do it: No export duty and no VAT on the export; DIAN filings carry no fee. Export proceeds must be channelled through the FX market within six months (see the FX page).
Example: A coffee exporter that paid COP 50,000,000 of VAT on packaging and services in a two month period can claim it back from DIAN as a refund. / A software firm billing a US client with no business in Colombia US$100,000 charges no VAT if it keeps the documents proving the service export.Decreto 1165 de 2019; Estatuto Tributario art. 481 as amended by Ley 1819 de 2016, Decreto 1165 art. 347, art. 352 and art. 363; Estatuto Tributario art. 481 lit. a and lit. c, 2016-12-29 official text · verified 2026-10-26

7. The Ministerio de Comercio, Industria y Turismo lists 18 trade agreements in force for Colombia, covering among others the United States, Canada, the European Union, the United Kingdom, EFTA, Korea, Israel, Mexico, Chile, Costa Rica, the Pacific Alliance, the Andean Community and Mercosur. Trade with Argentina falls under Economic Complementation Agreement No. 72 (ACE 72), signed with the Mercosur states in Mendoza, Argentina, on 21 July 2017 under the 1980 Montevideo Treaty; it replaced ACE 59 of 2004 between Colombia and Mercosur, kept its tariff phase out for originating goods and added deeper preferences for textiles, apparel, metalworking and vehicles.
Cost to do it: Preferences require a valid proof of origin for each shipment; issuing and checking certificates is an administrative cost for exporter and importer.
Example: Argentine goods that meet the ACE 72 origin rules enter at the preferential rate shown in DIAN's tariff lookup instead of the general rate. / On a US$100,000 shipment where the general rate is 10 percent, each point of preference saves US$1,000 of duty and, because VAT is charged on duty too, US$190 of VAT cash flow.Acuerdo de Complementación Económica No. 72 between Colombia and the Mercosur States Parties (ALADI), Liberalization programme (Annex II) and rules of origin (Annex IV), 2017-07-21 official text · verified 2026-10-26

8. Customs breaches are graded as minor, serious and very serious. Very serious breaches are punished with cancellation, suspension or fines of 1,000 to 4,000 UVT or 70 to 100 percent of value or taxes; serious ones with fines of 200 to 999 UVT or 10 to 69 percent; minor ones with a warning or fines of 50 to 199 UVT or 1 to 9 percent. Fines are set per operation (one transport document). Examples: understating customs taxes through errors in the import declaration is fined 10 percent of the taxes not paid; not paying customs taxes owed, 100 percent of them. A first minor breach in three years that is corrected carries no fine. A voluntary written admission before DIAN notifies a special customs requirement cuts the fine to 20 percent (to zero for minor and serious ones admitted without any DIAN intervention), to 40 percent after the requirement and to 60 percent within the appeal term, provided taxes, interest and the reduced fine are paid. If goods that should be seized cannot be produced, the fine is 100 percent of customs value. DIAN must impose a sanction within three years of the breach (eight years where it is also a crime such as smuggling).
Cost to do it: 1,000 UVT is COP 52,374,000 (about US$16,582) and 4,000 UVT is COP 209,496,000 (about US$66,330) at the 2026 UVT.
Example: An importer that underpaid COP 31,584,300 of duty through a wrong classification faces a fine of COP 3,158,430; admitting it in writing before a requirement is notified, with payment, reduces the fine to COP 631,686. / On US$10,000 of underpaid duty the fine is US$1,000, or US$200 with early voluntary admission, plus the duty and interest.Ley 2586 de 2026 (customs sanctions and seizure regime), Art. 14, art. 15 num. 15.2.1.3 and 15.2.2.6, art. 19, art. 20, art. 29 and art. 114, 2026-06-19 official text · verified 2026-10-26 · changed: Ley 2586 de 2026, published in the Diario Oficial on 19 June 2026 and in force on promulgation, replaced Decreto Ley 920 de 2023, which the Constitutional Court had struck down in Sentencia C-072 de 2025 with effects deferred to 20 June 2026. Operations started under the old decree follow the transition rule in art. 112.

Item	Rate	COP	USD
Customs value (CIF)		315,843,000	100,000
Customs duty	10% of CIF	31,584,300	10,000
VAT base	CIF plus duty	347,427,300	110,000
Import VAT	19% of base, creditable for a VAT registered importer	66,011,187	20,900
Total paid at the border		97,595,487	30,900
Final cost for a VAT registered importer after the VAT credit		31,584,300	10,000

Border cost of a US$100,000 CIF import of non originating goods at a 10 percent tariff, at COP 3,158.43 per US dollar (Decreto 1165 de 2019 art. 16; Estatuto Tributario art. 459 and 468). Customs agency, port and storage charges are private costs and are not included.

Class	Fine in UVT	COP	USD (approx.)	Fine as a percentage
Minor (leve)	50 to 199	2,618,700 to 10,422,426	829 to 3,300	1 to 9%, or a warning
Serious (grave)	200 to 999	10,474,800 to 52,321,626	3,316 to 16,566	10 to 69%
Very serious (gravísima)	1,000 to 4,000	52,374,000 to 209,496,000	16,582 to 66,330	70 to 100%, or suspension or cancellation

Fine bands under Ley 2586 de 2026 art. 14, at the 2026 UVT of COP 52,374 and COP 3,158.43 per US dollar.

When the breach is admitted	Fine payable
Voluntarily, with no DIAN intervention, before a special customs requirement (minor and serious breaches)	None
Voluntarily, before the special customs requirement is notified	20% of the fine
After the requirement and before the decision	40% of the fine
Within the term to appeal the decision	60% of the fine

Reduced fines on written admission (Ley 2586 de 2026 art. 19), with taxes, interest and the reduced fine paid.

Worked example

A US parent sets up a Colombian SAS that imports US$100,000 CIF of non originating equipment at a 10 percent tariff. The SAS files the import declaration directly through DIAN's electronic services (Decreto 1165 de 2019 art. 33), holding the invoice, bill of lading and Andean Value Declaration (art. 177 and 327).
At the border it pays COP 31,584,300 (US$10,000) of duty and COP 66,011,187 (US$20,900) of VAT, COP 97,595,487 (US$30,900) in total; the VAT is later credited against the VAT it charges its Colombian customers (Estatuto Tributario art. 459 and 468).
If the same equipment were originating from a trade agreement partner such as the United States or a Mercosur country, the proof of origin held before filing would cut or remove the US$10,000 duty and lower the VAT base with it.
Six months later the SAS notices it used a subheading with a lower rate on a previous shipment and underpaid COP 3,158,430 (US$1,000) of duty. Admitting it in writing before DIAN notifies a requirement, and paying the duty, interest and a fine of COP 63,169 (20 percent of the 10 percent fine), closes the matter (Ley 2586 de 2026 art. 15 num. 15.2.2.6 and art. 19).

Step by step

1. Register the company in the RUT with DIAN and obtain the electronic signature used for DIAN's customs services; decide whether to act directly or appoint a customs agency (Decreto 1165 de 2019 art. 32 and 33).
2. Classify each product at ten digits in the national tariff (Decreto 1881 de 2021) and check in DIAN's tariff lookup whether it needs a prior licence, sanitary permit or technical approval.
3. Check whether the supplier's country has an agreement with Colombia (MinCIT lists 18) and obtain the proof of origin before the goods ship.
4. Collect the supporting documents, including the Andean Value Declaration for shipments of US$5,000 FOB or more (art. 177 and 327).
5. File the import declaration in advance where DIAN requires it (5 days before arrival as a rule) or within one month of arrival, and pay duty and VAT before release (art. 171 and 175).
6. Pay the supplier through the FX market with an FX declaration, since imports of goods must be channelled (see the FX page).
7. For exports, file the shipment authorization, ship within one month, file the final export declaration, and claim the VAT refund for the two month period (art. 347, 352 and 363; Estatuto Tributario art. 481).
8. Keep every document for at least the three year review period of the declaration and correct errors voluntarily before DIAN acts to pay only 20 percent of the fine (art. 188; Ley 2586 de 2026 art. 19 and 20).

Common traps

Letting goods sit in the warehouse past one month (two with an extension). They are legally abandoned and, if not rescued within the next month, become property of the Nation (Decreto 1165 de 2019 art. 171).
Filing the import declaration before holding the proof of origin. Supporting documents must be held before filing, and the fine for missing documents is 10 percent of FOB value up to 200 UVT per operation (art. 177; Ley 2586 de 2026 art. 15 num. 15.2.2.2).
Splitting one order into shipments under US$5,000 to skip the Andean Value Declaration. Split shipments from one supplier to one buyer under a single deal are added together (art. 327 par.).
Assuming courier imports are VAT free. The US$200 VAT exclusion applies only where a trade agreement expressly obliges Colombia not to charge VAT; otherwise 19 percent VAT applies on top of the 10 percent duty (Estatuto Tributario art. 428 lit. j).
Using the courier regime for commercial lots of restricted goods or shipments over US$2,000 or 50 kilograms; they must go through ordinary import (Decreto 1165 de 2019 art. 254).
Treating the export of services as automatic. The VAT exemption requires that the service be used exclusively abroad by a company or person without business in Colombia, and the exporter must keep the documents proving it (Estatuto Tributario art. 481 lit. c).
Relying on Decreto Ley 920 de 2023 sanction tables. That decree was repealed by Ley 2586 de 2026, effective 19 June 2026, and the new law sets fines per operation (Ley 2586 de 2026 art. 14 and 114).
Reading the three year limit as the only exposure. Where the facts also amount to smuggling or customs fraud DIAN has eight years to sanction (Ley 2586 de 2026 art. 20 par. 1).

Sources

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

← Visas and residence in Colombia: visitors, staff, investors and permanent residenceCapital markets, banking and credit in Colombia: securities registration and public offers, takeover bids, foreign financial firms, bank solvency, the usury cap, crowdfunding and the taxes on finance →