🇨🇴 Colombia · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Colombian trade clears through the tax and customs authority (DIAN) using the VUCE single window. Importers register their RUT for foreign trade, classify goods under the customs tariff for import duty (typically 0-15%) plus 19% VAT, and file the import declaration — often through a customs agency. FTAs can reduce duty with proof of origin.
Customs are administered by the tax and customs authority (DIAN). Colombia has free-trade agreements with major partners, including the EU and the United States.
- Customs declarations are processed by DIAN.
- Free-trade agreements give preferential access to several large markets.
- Duties and VAT are assessed on customs value and classification.
Step-by-step
- 1
Register your RUT for foreign trade
Update your RUT (tax registry) with the DIAN to include the importer/exporter activity.
- 2
Classify goods and check duty
Classify goods under the customs tariff; import duty is typically 0-15%, and FTAs can lower it with proof of origin.
- 3
Check permits via VUCE
Check through the VUCE single window whether goods need prior import registration or permits from a controlling entity.
- 4
Handle duty and VAT
Pay import duty and the 19% VAT (IVA) on the customs value plus duty at clearance.
- 5
Declare and clear
File the import declaration and documents (invoice, packing list, bill of lading), usually via a customs agency (agencia de aduanas); DIAN releases the goods.
- 6
Resolve disputes
Request a classification ruling and use DIAN’s administrative-review process for disputes.
Checklist
- RUT with foreign-trade activity
- Tariff classification + FTA origin
- VUCE import registration/permits
- Import duty (0-15%) + 19% VAT
- Import declaration + documents
- Invoice, packing list, B/L
- Customs agency (agencia de aduanas)
- Classification ruling / DIAN review
Official authorities
- DIAN — Customs
Customs and foreign trade.
Frequently asked questions
What is the VUCE?
Colombia's Single Window for Foreign Trade, where import registrations, permits and declarations are handled online.
What duty applies to imports?
Import duty typically ranges from 0% to 15% by product, and free-trade agreements can reduce it further with proof of origin.
Do I need a customs agency?
For most commercial imports above a value threshold, a customs agency (agencia de aduanas) files the declaration on your behalf.
Official-information aggregation, not legal advice. Always verify on the authority's own site.