Countries › Colombia › Guide › 9. Trade and customs › Special customs regions in Colombia: the San Andrés free port and the special regimes of Urabá, Tumaco and Guapi, and Maicao, Uribia and Manaure

Special customs regions in Colombia: the San Andrés free port and the special regimes of Urabá, Tumaco and Guapi, and Maicao, Uribia and Manaure

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

Colombia keeps special customs regimes for some island and border areas. Goods imported into the San Andrés, Providencia and Santa Catalina free port pay no customs duties or VAT, only a 10 percent departmental consumption tax on CIF value with exemptions for food, building materials and other essentials. The special zones of Urabá, Tumaco and Guapi pay only VAT on imports for local consumption, and Maicao, Uribia and Manaure in La Guajira have their own regime. Goods leaving these areas for the rest of Colombia pay duties, with personal allowances for travellers such as US$3,500 a year from San Andrés.

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. Amounts in UVT use the 2026 UVT of COP 52,374 (DIAN Resolución 000238 de 2025). Conversions are for orientation only.

Key facts

Departmental consumption tax on imports into the San Andrés free port	10 % of CIFDecreto 1165 de 2019 art. 507, as of 2026-10-26 · in force
Yearly duty free allowance for travellers from San Andrés	3500 USDDecreto 1165 de 2019 art. 527, as of 2026-10-26 · in force
Maximum value per shipment sold by island merchants to the rest of Colombia	20000 USDDecreto 1165 de 2019 art. 530, as of 2026-10-26 · in force
Allowance for travellers from Urabá, Tumaco and Guapi, paying only VAT	2500 USDDecreto 1165 de 2019 art. 541, as of 2026-10-26 · in force

The rule

1. Any goods may be imported into the San Andrés, Providencia and Santa Catalina free port except weapons, narcotics and their precursors, unauthorized drugs and goods banned by international conventions. These imports are free of customs duties and VAT and pay only a consumption tax for the Department of 10 percent of CIF value, administered by the Department. Food, building materials, machinery for public services, equipment and spare parts for local industry and fishing, power plants in non commercial quantities, medicines, regular route cargo and passenger vessels and goods in transit to foreign ports are exempt from the tax.
Cost to do it: 10 percent of CIF value paid to the Department, unless exempt.
Example: A San Andrés retailer importing COP 315,843,000 of electronics pays COP 31,584,300 of departmental consumption tax and no customs duty or VAT. / A US$100,000 shipment of clothing to the island pays US$10,000 of consumption tax instead of duty plus 19 percent VAT.Decreto 1165 de 2019 (customs regime), Title 9, Art. 507, 2019-07-02 official text · verified 2026-10-26

2. Commercial imports into the free port are made by merchants established in the Department, registered in the RUT and the San Andrés chamber of commerce and with a valid Governor's permit, using a simplified import declaration; residents may import non commercial quantities with a special entry declaration. Supporting documents must be kept for at least five years. Goods produced in the islands with foreign materials enter the rest of Colombia paying duties only on the foreign materials, and goods produced there may be exported freely.
Cost to do it: Registration and permit costs are local; supporting documents must be retained five years.
Example: A Bogotá company wanting to sell imported goods on the island sets up an establishment registered in San Andrés with the Governor's permit. / A foreign supplier sells to island merchants, who act as importers under the free port regime.Decreto 1165 de 2019, Art. 508, art. 509, art. 510, art. 520 and art. 523, 2019-07-02 official text · verified 2026-10-26

3. Travellers from the San Andrés archipelago who stayed at least three days may bring into the rest of Colombia, once a year, goods for personal or household use worth up to US$3,500 without customs taxes (half for minors), with at most two appliances of the same kind and ten other articles of the same kind per trip, not for resale. Island merchants may sell and ship goods to residents of the rest of Colombia up to US$20,000 per shipment, except vehicles and spare parts; duties are paid on entry, and the VAT due is reduced by the consumption tax paid on the island, up to 10 percent.
Cost to do it: Duty free within the US$3,500 allowance; above it, ordinary taxes.
Example: A family of four adults returning from San Andrés can pool allowances for a purchase above one person's limit. / A US$3,500 personal allowance is worth about COP 11,054,505 at the TRM used here.Decreto 1165 de 2019, Art. 527 and art. 530, 2019-07-02 official text · verified 2026-10-26

4. The special customs zones of Urabá (Arboletes, San Pedro de Urabá, Necoclí, San Juan de Urabá, Turbo, Apartadó, Carepa, Chigorodó, Mutatá, Acandí and Unguía), Tumaco and Guapi allow imports of any goods except weapons, narcotics, prohibited goods, vehicles, appliances, liquor and cigarettes. Imports for consumption in the zones pay only VAT on customs value, with a simplified declaration filed within two months of arrival and no import licence; machinery for public works and services may enter free of customs taxes. Goods leave for the rest of Colombia paying duties, and travellers may take up to US$2,500 of new goods paying only VAT.
Cost to do it: VAT at 19 percent on customs value, no duty, for goods consumed in the zone.
Example: A Turbo hardware store imports COP 100,000,000 of tools and pays COP 19,000,000 of VAT and no duty. / A US$30,000 import of building supplies to Apartadó pays US$5,700 of VAT and no duty if used in the zone.Decreto 1165 de 2019, Title 10, Art. 531, art. 532, art. 533, art. 534, art. 535, art. 539 and art. 541, 2019-07-02 official text · verified 2026-10-26

5. Maicao, Uribia and Manaure in La Guajira form another special customs zone where most goods may be imported under the special regime, with registration of merchants and importers in the RUT, inscription of vessels and a simplified declaration filed in advance, no more than 15 days before arrival; VAT is charged when goods are sold for consumption in the zone or to merchants for the rest of Colombia. Leticia in Amazonas has its own special regime.
Cost to do it: Regime specific taxes apply; goods sent to the rest of Colombia go by shipment or as traveller goods with taxes.
Example: A Maicao distributor files its simplified declaration in advance of each vessel's arrival. / Foreign suppliers selling into La Guajira deal with locally registered importers under the regime.Decreto 1165 de 2019, Titles 11 and 12, Art. 545, art. 546, art. 548, art. 549, art. 551, art. 555 and art. 557, 2019-07-02 official text · verified 2026-10-26

Region	Taxes on imports for local use	Excluded goods	Traveller allowance to the rest of Colombia
San Andrés, Providencia and Santa Catalina free port	10% departmental consumption tax on CIF, with exemptions; no duty or VAT	Weapons, narcotics, precursors, convention banned goods	US$3,500 a year, duty free
Urabá, Tumaco and Guapi	VAT only on customs value	Also vehicles, appliances, liquor and cigarettes	US$2,500, paying VAT
Maicao, Uribia and Manaure	Special regime; VAT on sale for consumption	Goods listed in art. 548
Leticia	Own special regime (Title 12)

Special customs regions compared (Decreto 1165 de 2019 Titles 9 to 12).

Worked example

A Colombian retailer opens a store in San Andrés through a locally registered company with the Governor's permit (Decreto 1165 de 2019 art. 508). It imports US$100,000 of watches and pays US$10,000 of departmental consumption tax, with no duty or VAT (art. 507).
A tourist buys one of those watches for US$3,000 and takes it home to Bogotá within the US$3,500 yearly allowance, paying no customs taxes (art. 527).
The retailer also ships a US$15,000 order to a Medellín customer; the customer's import pays duties and VAT, with the VAT reduced by the 10 percent consumption tax already paid (art. 530).

Step by step

1. Confirm the municipality falls within a special regime and which goods are excluded.
2. Register the local establishment, RUT and any permit required (San Andrés merchants need the Governor's permit).
3. File the regime's simplified declaration within its term and pay the applicable consumption tax or VAT.
4. Keep supporting documents for at least five years.
5. For goods leaving for the rest of Colombia, use the shipment or traveller routes and pay the duties due.

Common traps

Reselling goods from the San Andrés traveller allowance. They must be for personal use and cannot be sold (Decreto 1165 de 2019 art. 527).
Moving zone goods into the rest of Colombia without declaration. They are foreign goods not covered by a declaration and can be seized (Ley 2586 de 2026 art. 26 num. 2).
Importing excluded goods to Urabá, Tumaco or Guapi under the special regime. Vehicles, appliances, liquor and cigarettes must use ordinary import (Decreto 1165 de 2019 art. 533).
Sending vehicles or spare parts as island merchant shipments. The US$20,000 shipment route excludes them (art. 530).

Sources

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