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Trade agreements and rules of origin in Colombia: the 18 agreements in force, proving origin, authorized exporters and origin verification

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

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

Colombia's Ministry of Commerce lists 18 trade agreements in force, from the Andean Community and Mercosur to the United States, the European Union, the United Kingdom, Canada, Korea and Israel. Preferential tariffs only apply when the importer holds a valid proof of origin before filing the import declaration and keeps the origin records for at least five years. Exporters prove origin with a sworn origin declaration, may become authorized exporters who certify origin on their own invoices, and can obtain a binding DIAN advance ruling on origin; DIAN can verify origin and, after a pattern of irregular proofs, suspend preferences.

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

Trade agreements in force listed by MinCIT	18 agreementsMinCIT list of agreements in force, as of 2026-10-26 · in force
When the proof of origin must be held	Before the import declaration is filed and accepted textDecreto 1165 de 2019 art. 313, as of 2026-10-26 · in force
Minimum time importers keep origin records	5 yearsDecreto 1165 de 2019 art. 317, as of 2026-10-26 · in force
Term for DIAN to issue an advance ruling	2 monthsDecreto 1165 de 2019 art. 300, as of 2026-10-26 · in force
Term to answer a DIAN origin verification request	30 daysLey 2586 de 2026 art. 86 num. 2, as of 2026-10-26 · in force
Trade agreement covering Argentina	ACE 72 Colombia Mercosur textAcuerdo de Complementación Económica No. 72, as of 2026-10-26 · in force

The rule

1. The Ministerio de Comercio, Industria y Turismo lists 18 agreements or groups of agreements in force for Colombia: Panama (partial scope agreement No. 29), Venezuela, the Pacific Alliance, Canada, the Andean Community, CARICOM, Chile, Korea, Costa Rica, Cuba, EFTA, El Salvador, Guatemala and Honduras, the United States, Israel, Mercosur, the United Kingdom, Mexico and the European Union. Each is approved by a law of Congress and implemented by decree; preferences are phased in under each agreement's tariff schedule.
Cost to do it: Using a preference costs only the paperwork of proving origin; the saving is the full general duty plus the VAT charged on that duty.
Example: Korean auto parts that meet the Colombia Korea rules of origin enter at the preferential rate set in Decreto 1078 de 2016 instead of the general tariff. / On a US$100,000 shipment where the general rate is 15 percent, a zero preferential rate saves US$15,000 of duty and US$2,850 of import VAT cash flow.MinCIT list of trade agreements in force; approving laws including Ley 1143 de 2007 (United States), Ley 1363 de 2009 (Canada), Ley 1372 de 2010 (EFTA), Ley 1669 de 2013 (European Union), Ley 1747 de 2014 (Korea), Ley 1841 de 2017 (Israel) and Ley 2067 de 2020 (United Kingdom), Agreement texts, tariff elimination schedules and rules of origin chapters, 2020-12-23 official text · verified 2026-10-26

2. Goods imported under a trade agreement in force benefit from the preference only if they meet its origin requirements; the importer presents the proof of origin required by the agreement and must give DIAN the information needed to show origin. The proof of origin must be obtained before the import declaration is filed and accepted. Its validity depends on each agreement. Where an agreement allows it, preference may be claimed after release and the duties paid refunded. If origin rules are not fully met, the importer must pay the duties.
Cost to do it: Claiming a preference without a proof of origin, or for goods that do not qualify, is fined 40 percent of the customs taxes not paid, on top of those taxes; errors in a proof of origin are fined 5 percent of the taxes not paid, up to 100 UVT (COP 5,237,400, about US$1,658) (Ley 2586 de 2026 art. 15 num. 15.15.2.1 and 15.15.3.1).
Example: An importer of Chilean wine files the declaration on Monday but receives the certificate of origin on Tuesday: the preference is lost for that declaration unless the agreement allows a post release claim. / A Mercosur origin certificate under ACE 72 must exist before the declaration is filed; a US$200,000 shipment at a 10 percent general rate risks US$20,000 of duty.Decreto 1165 de 2019 (customs regime), Art. 308, art. 309, art. 310, art. 313 and art. 314, 2019-07-02 official text · verified 2026-10-26

3. The producer or exporter that issues or requests a proof of origin must keep it and all records showing the goods qualify for the period set in the agreement, or at least five years from issue if the agreement is silent. The importer claiming preference must keep the records for at least five years from the import declaration, and must arrange for the foreign producer or exporter to answer DIAN in an origin verification. Goods keep their origin when moved through a non party under the transit and transshipment rules of the agreement, and third country invoicing must be shown on the proof of origin.
Cost to do it: Record keeping is an internal cost; failing to support origin means paying the full duties plus interest and fines.
Example: A Bogotá importer of US auto parts keeps the supplier's certification and production records until five years after each import declaration. / A Panamanian trading company may invoice goods made in Mexico if the proof of origin names it as invoicing party as the agreement requires.Decreto 1165 de 2019, art. 317 as amended by Decreto 360 de 2021, Art. 315, art. 316 and art. 317, 2021-04-07 official text · verified 2026-10-26

4. To export with preferences, Colombian producers or exporters support each proof of origin with a valid sworn origin declaration (declaración juramentada de origen). DIAN may authorize exporters, after checking their goods qualify, to issue origin declarations or invoice declarations themselves under agreements that provide for it; DIAN decides within three months, and the authorization is lost for breaching origin rules or refusing verification. Any exporter, importer or producer may also request a binding advance ruling from DIAN on whether goods are originating, issued within two months of a complete request.
Cost to do it: No DIAN fee for the authorized exporter status; advance rulings are filed through DIAN with the supporting technical documentation.
Example: A Colombian chocolate maker with authorized exporter status writes the origin declaration on its invoices to EU buyers instead of requesting a certificate for each shipment. / A US buyer can rely on a DIAN advance ruling on origin requested by the Colombian exporter before contracting a multi year supply.Decreto 1165 de 2019; art. 300 as amended by Decreto 659 de 2024, Art. 22 num. 1, art. 23 num. 1, art. 298 num. 3, art. 300 and art. 312, 2024-05-22 official text · verified 2026-10-26

5. DIAN may verify whether imported goods are originating, on its own initiative, as part of a control programme, by complaint or on information received. Preferential imports follow the procedure in the relevant agreement; otherwise DIAN issues an origin verification request with a 30 calendar day answer term, extendable once by 30 days, and has up to one year from the last answer to issue its origin determination. Where an importer, exporter or producer has given irregular or unfounded proofs of origin more than once, DIAN may suspend preferential treatment for later imports until compliance is shown.
Cost to do it: Losing origin means paying the general duty and the VAT on it, plus interest; a finding of a pattern of conduct suspends future preferences.
Example: A Colombian importer whose Asian goods routed through a partner country fail an origin check pays the general duty on every import covered. / A US$1,000,000 yearly flow of goods at a 10 percent general rate exposes the importer to US$100,000 a year of duty if preferences are denied.Ley 2586 de 2026 (customs sanctions and procedures), Art. 86 num. 1, 2, 4, 5 and 6, 2026-06-19 official text · verified 2026-10-26 · changed: Ley 2586 de 2026, in force 19 June 2026, sets the national origin verification procedure that previously sat in Decreto 1165 de 2019.

Partner	Approving law	Entry into force for Colombia
Mexico (former G3, ACE 33)	Ley 172 de 1994; Ley 1457 de 2011	1 January 1995
CARICOM (partial scope agreement)		30 December 1994
Chile (ACE 24 base, now FTA)		ACE 24 in force 1 January 1994
El Salvador, Guatemala and Honduras		Guatemala 12 November 2009; El Salvador 1 February 2010; Honduras 27 March 2010
EFTA	Ley 1372 de 2010	Switzerland and Liechtenstein 1 July 2011; Norway 1 September 2014; Iceland 1 October 2014
Canada	Ley 1363 de 2009	15 August 2011
United States	Ley 1143 de 2007
European Union	Ley 1669 de 2013	2013
Korea	Ley 1747 de 2014
Venezuela (partial scope agreement)	Ley 1722 de 2014
Israel	Ley 1841 de 2017	11 August 2020
United Kingdom (continuity agreement)	Ley 2067 de 2020

Selected agreements in force with the approving law and entry into force as published by MinCIT (tlc.gov.co agreement pages). Cells are left blank where MinCIT's page does not state the date.

Worked example

A Colombian SAS imports US$100,000 of US made industrial pumps classified at a 15 percent general rate. Before filing, it obtains the exporter's certification of origin under the Colombia United States agreement (Decreto 1165 de 2019 art. 313).
The preferential rate is zero, so it saves US$15,000 of duty and the US$2,850 of VAT that would be charged on that duty; it files the certification as a supporting document and keeps the records for five years (art. 317).
Two years later DIAN opens an origin verification. The importer arranges for the US supplier to answer within 30 calendar days and the origin is confirmed (Ley 2586 de 2026 art. 86).

Step by step

1. Classify the product at ten digits and look up the preferential rate for the supplier's country in DIAN's tariff lookup and the MinCIT agreement page.
2. Read the agreement's rule of origin for that tariff line and check, with the supplier, that the product qualifies.
3. Obtain the proof of origin required by that agreement (certificate, certification or origin declaration) before filing the import declaration.
4. If in doubt, request a DIAN advance ruling on origin (2 month term) before committing to large volumes.
5. For exports, file the sworn origin declaration and consider applying to be an authorized exporter where the agreement allows invoice declarations.
6. Keep origin records for at least five years and contractually require foreign suppliers to cooperate with DIAN verifications.

Common traps

Obtaining the proof of origin after filing. The preference is lost for that declaration unless the agreement permits post release claims (Decreto 1165 de 2019 art. 313 and 314).
Assuming that a product shipped from a partner country is originating. Only goods meeting the agreement's rule of origin qualify; transit through non parties must respect the direct shipment rules (art. 309 and 316).
Not planning for verification. The importer must arrange for the foreign producer or exporter to answer DIAN (art. 317).
Repeated weak origin proofs. A pattern of irregular proofs lets DIAN suspend preferences on all later imports (Ley 2586 de 2026 art. 86 num. 4 and 5).
Relating trade with Argentina to a bilateral FTA. There is none; trade with Argentina runs through ACE 72 with Mercosur (see the importing and exporting page and The Argentine Thread).

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

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