Colombia charges 40% on non-agreement clothing and, since June 2026, 35% on cheap non-agreement footwear. Here is how both measures work, a worked example, the Andean labelling rules that replaced Colombia’s own, the customs controls and why ACE 72 origin is worth so much for Paraguayan goods.
Clothing and footwear are where Colombia protects its domestic industry most openly. Garments in chapters 61 and 62 from countries without a trade agreement pay a 40% duty, in force since January 2023. Since June 2026, cheap footwear from non-agreement countries pays 35% when its declared price is at or below set thresholds per pair. Both measures exclude trade-agreement origins, so for a supplier in Paraguay, Brazil, the EU, the US or the Pacific Alliance the real question is whether the goods qualify for origin.
On the regulatory side there is no product registration, but labels must follow Andean Community technical regulations for apparel and for footwear, in force since November 2021, and textile, apparel and footwear imports go through stricter customs controls. The general rules are in our Colombia customs guide.
Decree 2598 of 2022 raised the duty on all goods in chapters 61 (knitted) and 62 (woven) from non-agreement origins to 40%, replacing the earlier mixed tariff that charged 40% only below US$10 per gross kilogram. It applies from 7 January 2023, without an expiry date, and the customs tariff committee reviews it every year. Home textiles in chapter 63 are not covered.
Free zones
Garments leaving a free zone, a special customs regime zone or an international logistics distribution centre for the Colombian market pay the 40% at that point.
Agreement origins
The decree leaves preferential tariff programmes untouched: qualifying goods pay the agreement rate.
Inputs
37 input lines for apparel and footwear are at 0% from November 2025 to November 2027 (Decree 1184/2025).
Law and practice: Decree 2598/2022 (in force 7 January 2023); Decree 414/2021 (repealed); Decree 1184/2025.
Decree 0594 of 11 June 2026, in force since 27 June 2026, sets a 35% duty on chapter 64 footwear from non-agreement origins when the declared FOB price is at or below these thresholds:
| Footwear heading | 35% applies at or below (FOB) |
|---|---|
| 6401 — waterproof footwear | US$7 per pair |
| 6402 — rubber or plastic | US$7 per pair |
| 6403 — leather uppers | US$11 per pair |
| 6404 — textile uppers | US$7 per pair |
| 6405 — other footwear | US$8 per pair |
| 6406.10 — uppers (capelladas) | US$5.90 per gross kilogram |
Footwear above the thresholds keeps the ordinary rate of the customs tariff. The measure lasts five years, applies also to goods leaving free zones and excludes all origins with a trade agreement in force. MinCIT’s figures explain the target: in 2025 China supplied 56.2% of footwear imports from non-agreement countries, Vietnam 26.3% and Indonesia 12.8%, and imports of uppers grew 93.4%. Brazil, with 8.4% of total imports, was the only agreement country with a significant share.
Law and practice: Decree 0594/2026, arts. 1–6; Diario Oficial 53.520 of 12 June 2026.
| CIF US$100,000 | Apparel, non-agreement origin (40%) | Cheap footwear, non-agreement origin (35%) | Paraguayan origin, full ACE 72 preference |
|---|---|---|---|
| Duty | 40,000 | 35,000 | 0 |
| VAT 19% | 26,600 | 25,650 | 19,000 |
| Total at clearance | 66,600 | 60,650 | 19,000 |
| Of which pure cost for a VAT-registered importer | 40,000 | 35,000 | 0 |
For a VAT-registered importer the duty is the whole cost difference: 40% or 35% against zero. On a garment sold at a 2–3× markup, that decides whether the product is viable. VAT is 19% on all three and recoverable. The footwear column applies only to shoes declared at or below the thresholds; more expensive shoes pay the ordinary rate.
Textiles, apparel and footwear are among the goods for which Colombia requires an advance import declaration, filed before the goods arrive, and DIAN’s risk system pays particular attention to declared values. With duties of 35–40% at stake, under-invoicing and false origin are the main risks DIAN looks for, and the footwear thresholds make the declared FOB price per pair decisive.
Value evidence
Keep the commercial invoice, payment records and price lists consistent; a price near the threshold invites questions.
Origin evidence
For agreement origin, the certificate must match the goods; origin rules for textiles may look at where the yarn or fabric was made.
Description
Fibre content, construction and use must be declared precisely for classification.
Penalties
Under Law 2586 of 2026, fines are lower but still apply per transport document.
Law and practice: Decree 1165/2019 (customs regulation); Law 2586/2026 (customs penalties).
Since 15 November 2021 garment labelling in Colombia follows the Andean Technical Regulation for the Labelling of Apparel (Resolution 2109 of 2019 of the Andean Community’s General Secretariat), which replaced Colombia’s own Resolution 1950 of 2009. The label must be in Spanish, clear and legible, and show:
Composition
Fibre content of the garment.
Care
Care and conservation instructions.
Identity
Identification of the manufacturer or importer.
Size and origin
Size or dimensions where applicable, and the country of origin or manufacture.
The rules must be met at the point of sale, so a label can be added after import, before the goods reach shops. The information on the label is the responsibility of the manufacturer, importer or seller, and the Superintendency of Industry and Commerce (SIC) enforces consumer-protection rules in the market.
Law and practice: Andean Resolution 2109/2019 (as amended by Resolution 2173/2020); MinCIT Resolution 941/2021 (repeal of Resolution 1950/2009).
Footwear, leather goods and travel goods follow Andean Resolution 2107 of 2019, also in force since 15 November 2021 and replacing Colombia’s Resolution 933 of 2008. For footwear the label shows:
Materials
Predominant material of the upper, lining, insole and sole (80% rule; otherwise the two main materials), with pictograms; “sin forro” where there is no lining.
Identity
Manufacturer or importer name and tax ID; a brand or logo is not enough.
Size
European (Paris point) size, other systems optional.
Origin
“Hecho en…”, “Fabricado en…” or similar.
Materials and origin go on a permanent label; size and identity may be on a removable one. Materials that are not leather under the regulation cannot be described as “cuero” or “piel”. There is no conformity certificate: the label is treated as the supplier’s sworn declaration. Safety footwear and orthopaedic footwear are excluded.
Law and practice: Andean Resolution 2107/2019, arts. 5–7 and 13 (pictograms replaced by Resolution 2441/2024).
Apparel and footwear are where Paraguay’s agreement with Colombia makes the biggest difference. Goods that qualify as Paraguayan under ACE 72 and carry a valid certificate of origin escape both the 40% apparel duty and the 35% footwear duty; most lines carry a full preference, but check the exact line. The condition is real origin: garments made in Paraguay from imported fabric, or shoes assembled from imported uppers, must meet the agreement’s rule for that line, and Colombia scrutinises origin closely in sectors with high duties.
Paraguay’s maquila regime, which lets factories import inputs duty-free for export production, is compatible with this, provided the processing meets the origin rule. For a Paraguayan maquila supplying Colombian brands, the duty saving against Asian competitors is 35–40% of the CIF value.
Law and practice: ACE 72; Decree 2598/2022, art. 2; Decree 0594/2026, art. 4.
Chapter 61, 62, 63 or 64; fibre content and construction.
Agreement origin removes the 40% or 35%; verify the rule for the line.
For non-agreement footwear, compare the FOB price per pair with the decree.
Advance declaration; consistent value evidence.
Andean Resolution 2109 for garments, 2107 for shoes; Spanish.
RUT, tax ID on the label, distribution contract.
40% on chapters 61 and 62 from countries without a trade agreement, under Decree 2598/2022. Agreement origins pay their preferential rate.
Decree 0594/2026 charges 35% on non-agreement footwear declared at or below US$7–11 per pair depending on the heading, and US$5.90 per kilogram for uppers, for five years from 27 June 2026.
No, if the goods qualify as Paraguayan under ACE 72 and carry a certificate of origin. Both decrees exclude agreement origins.
Andean Resolution 2109/2019, in force since November 2021: fibre composition, care, manufacturer or importer, size and country of origin, in Spanish.
No. It was repealed by MinCIT Resolution 941/2021 when the Andean apparel labelling regulation took effect on 15 November 2021.
The predominant materials of upper, lining, insole and sole, the manufacturer or importer and tax ID, the European size and the country of origin, under Andean Resolution 2107/2019.
Yes. Both the apparel and footwear measures apply when non-agreement goods leave a free zone for the Colombian market.
Tariff, 19% VAT, ACE 72 and the new penalty law.
Brazil, Argentina, Chile, Peru, Colombia and Ecuador compared.
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