2024 Colombia Regulatory - Tariff Code

According to Decree 360 and Resolution 0039 of 2021 of the Ministry of Commerce:

Low value shipments (less than 2,000 USD and 50Kg) from the rest of the world entering Colombia that require the application of a specific  Tariff Classification Code for tariff benefits, must include the 10-digit Import Tariff Classification Code the air waybill, otherwise these benefits cannot be applied, and the generic Express/Courier Tariff Classification Code 9807200000 will apply (Duty 10% & Tax 19%), as per the standard express courier process. 

Colombian Customs Authority argues that the control for the tariff benefits should be based on the information provided from origin in the transportation document (Air Waybill) in order to control and supervise the correct  application and liquidation of the Duty and tax, thus guaranteeing the fiscal collection for express shipments in Colombia.

What does this mean for you?

• Both Colombian importers and shippers from the rest of the world to Colombia must  be aware that to obtain tariff benefits, the transport document (Air Waybill) must include the 10-digit Tariff Classification Code correctly identified according to Colombian customs legislation.  Otherwise, the generic express/courier Tariff Classification code 9807200000 will apply as per the standard courier process, with a 10% duty and 19% tax.  

How can you avoid delays?

• Shippers from the Rest of World to Colombia shipping low value shipments that would like a specific Tariff Classification Code to be applied in the import declaration to obtain tariff benefits, must provide the 10-digit Colombia import specific Tariff Classification  code in the reference field of the Air Waybill (AWB) shipment data. Otherwise, these benefits cannot be applied, and the generic Express/Courier Tariff Classification Code 9807200000 will apply as per the standard express courier process with a 10% duty and 19% tax.
• It is essential that Suppliers and Importers maintain clear and effective communication with shippers to ensure that they understand and follow the instructions provided for the correct application of the Tariff Classification Code on the AWB. This will help to avoid errors in tariff classification and ensure proper customs management.

IMPORTANT:

• The application of a specific Tariff Classification Code is optional and applicable for shipments where a tariff benefit could apply to the entire low value shipment (only one Tariff Classification Code per shipment). In cases where multiple types of products (multiple Tariff Classification Code codes) are included in the shipment, the generic Express/Courier Tariff Classification Code will apply. 

For additional information, please consult the government websites.