How to import and export customs in Colombia

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This chapter includes specific information on how to export from Colombia; the country’s import regimes; some key legal concepts for conducting customs operations; a detailed table with customs planning instruments and a description of the free trade zone regime.

Free trade zones:

Free trade zones are geographical zones located within Colombia, in which industrial activities for goods and services, or commercial activities are performed under a special customs, tax and foreign trade regime.

Benefits of the free trade zone regime:

  • 20% unified income tax rate;
  • Improved cash flow performance;

Since taxes are not paid until the goods enter the national customs territory, the goods that enter the Free Trade Zone are considered to be outside Colombia for customs purposes only.

  • Customs duties (VAT and tariffs) are not accrued or paid on the goods entering the Free Trade Zone;

  • Goods of a foreign origin entering the Free Trade Zone may remain there indefinitely;

  • VAT exemption applies to raw materials, parts, inputs and finished goods sold from the national customs territory to industrial users of goods or services of the Free Trade Zone or among those users;

  • Exports from the Free Trade Zone to third countries and the national market are subject to the benefits of the free trade agreements signed by Colombia;

  • Simplified customs procedures.


Colombia has signes eighteen (18) Free Trade Agreements: 

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The FTA with Panama has been signed but has yet to enter into force.

Special import and export system called "Plan Vallejo": 

Colombia has a special system for import and export with a total or partial exception or suspension of VAT and tariffs on a temporary basis.

The system makes it possible to import raw materials, inputs, capital goods and spare parts for the international market, providing exporters with an important level of competitiveness for the manufacturing, agriculture and services sectors. This special regime is known as Plan Vallejo.

 

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Updated (mm/dd/yyyy): 02.22.2018