How to Export to Colombia in 2026: Duty on CIF, 19% IVA, DIAN and INVIMA

Duty and IVA: how the import cost is calculated

Colombia calculates duty on the customs value (valor en aduana), the CIF value of the goods including freight and insurance to Colombia, converted to pesos at the representative exchange rate (TRM) on the date of the declaration. The US International Trade Administration (ITA, March 2026) says Colombia groups most duties into three levels: 0% to 5% for capital goods, industrial products and raw materials not produced locally, 10% for manufactured goods, and 15% to 20% for consumer and sensitive goods. Citing WTO data, it gives a simple average MFN rate of 6.8% in 2025, with about 51% of tariff lines duty-free.

Article 459 of Colombia's Tax Statute sets the IVA base for imported goods as the same base used to calculate customs duties, plus the duty itself, and the general IVA rate is 19%. Example for a product with 10% duty: CIF value USD 10,000, duty USD 1,000, IVA 19% of USD 11,000 = USD 2,090, so USD 3,090 in duty and IVA, before conversion to pesos at the TRM.

Who imports and which documents are needed

The importer must have a tax identification number (NIT) and be registered in the Single Tax Registry (RUT) with the National Tax and Customs Directorate (DIAN), and must also register on VUCE, Colombia's single window for foreign trade. For imports over USD 1,000, the ITA says a customs broker prepares the import declaration (declaración de importación) and clears the goods. Under Decree 659 of 2024, importers must file an advance declaration at least 48 hours before the cargo arrives in Colombia, so send the documents early. The ITA lists:

• Commercial invoice.
• Packing list.
• Import registration or import licence, if the product needs one.
• Certificate of origin, depending on the product and country of origin.
• Air waybill or bill of lading.
• Andean Customs Value Declaration, for shipments of USD 5,000 FOB or more.

Permits and labels

Health-related products, such as food, cosmetics, drugs and medical devices, fall under INVIMA, Colombia's food and drug regulator, and agricultural goods under the Colombian Agricultural Institute (ICA); where a permit is needed, the ITA says it must be obtained before the cargo leaves. Check with the importer whether your product needs an INVIMA registration or an ICA permit before you agree a shipping date.

The importer is responsible for labelling. The ITA (April 2026) notes that cosmetics sold in Colombia must be labelled in Spanish from origin, with an enforcement deadline extended to 17 December 2025. Processed food labels must show the product name, ingredients in order of predominance, the name and address of the manufacturer and importer, the country of origin, the expiry date and storage instructions, and since 15 December 2023 packaged foods high in sugar, sodium, saturated fats, sweeteners or trans fats need standard front-of-pack warning seals under Resolutions 810 of 2021 and 2492 of 2022.

Trade agreements

Goods that qualify under one of Colombia's trade agreements can enter at a reduced or zero duty with the proof of origin the agreement requires. Under the US-Colombia Trade Promotion Agreement, in force since 15 May 2012, about 80% of US consumer and industrial exports became duty-free immediately and most remaining tariffs were phased out over ten years. Colombia also joined the WTO Information Technology Agreement in 2012, so IT products are duty-free whatever their origin. Check the rate for your tariff line and origin before quoting, as the 15% to 20% consumer goods rates make origin worth checking.