Colombia import and export guide

• Customs and tax authority: DIAN, the Colombian National Tax and Customs Directorate.
• Single window: VUCE, mandatory registration for importers.
• Tariff: three tiers: 0% to 5% on capital goods, industrial goods and raw materials not produced in Colombia, 10% on manufactured goods with some exceptions, and 15% to 20% on consumer and sensitive goods.
• Average tariff: the simple average applied MFN rate was 6.8% in 2025, and about 51% of tariff lines are duty free.
• Advance declaration: an Advanced Import Declaration must be filed at least 48 hours before cargo arrives (Decree 659 of 2024).
• Trade promotion agreement with the US: in effect since 15 May 2012.

Registration

• The importer must be legally registered in Colombia with a tax ID (NIT) and in the Single Tax Registry (RUT) with DIAN.
• Registration on the VUCE single window is mandatory.
• In some cases prior approval from the Ministry of Commerce, Industry and Tourism is needed for an import registration or licence, mainly for goods under special controls. Many unrestricted products skip this step.
• Permits from INVIMA (health products) and ICA (agricultural goods) may be needed before cargo leaves the country of origin.
• Identify the correct 10-digit tariff subheading, which decides tariffs, taxes and regulations.

Documents

Pay duties, VAT, surcharges and other fees at an authorised financial entity. Keep import documents for at least five years.

Advance declaration. The fine for not filing is 1% of the FOB value, capped at 300 TVU per transport document. Filing late reduces the fine to 80%. Goods that arrive without it must be declared within 2 days by air or 5 days by sea or they are treated as abandoned. Free zone imports, corrections, urgent deliveries and postal shipments are among the exemptions. The US page also says that as of May 2025 the requirement was not yet in force while DIAN upgraded its systems, so confirm its status.

Abandonment. Goods held in a warehouse can be declared abandoned after one month.

Duties follow the three tiers above. About 80% of US consumer and industrial exports became duty free immediately under the trade promotion agreement, and the remaining tariffs phase out over ten years. Duty-free quotas apply to some agricultural goods such as beef, chicken leg quarters, dairy, corn, rice and soybean oil.

Colombia joined the WTO Information Technology Agreement in March 2012, which removes tariffs on a wide range of IT products.

The page I used does not give the VAT rate or other domestic taxes. Check them with DIAN.

The sources I used do not describe Colombian export procedure. Exporters register on VUCE and use DIAN for customs formalities. Confirm the steps for your product with DIAN and MinCIT.

1. Confirm the importer is registered with DIAN (NIT and RUT) and on VUCE.
2. Check whether your product needs an import registration or an INVIMA or ICA permit.
3. File the Advanced Import Declaration at least 48 hours before arrival.
4. Use a customs broker for shipments over USD 1,000.
5. Prepare the Andean Customs Value Declaration for shipments of USD 5,000 FOB or more.
6. Keep documents for five years.

• Late advance declaration. It brings a fine and can lead to abandonment of the goods.
• Changes to food shipments. For food and feed, changes to details such as the exporting facility are not allowed after the shipment leaves port, and this can lead to rejection.
• After-clearance audits. DIAN runs random investigations to detect fraud, exchange irregularities and tax evasion.
• Fake documents. Forged certificates, invoices and origin proofs exist in every trade lane. Verify a certificate with the issuing body, and check the company before you pay.