Colombia matches its food rules to risk: a full INVIMA registration for high-risk foods, a notification for low-risk ones. Here is how that works, what ICA checks for animal and plant products, the black octagon warnings, the 20% ultra-processed food tax with a worked example and how Paraguayan food enters under ACE 72.
Colombia regulates imported food on two tracks. INVIMA, the national food and drug regulator, authorises the product itself, and the level of scrutiny depends on the food’s risk: a full registration for high-risk foods, a permit for medium risk and a simple notification for low risk. ICA, the agricultural health institute, controls the animal and plant health side — meat, dairy, eggs, fruit, grains — with an import document issued before shipment and an inspection on arrival.
On top of that sit two features that make Colombia distinctive in 2026: black octagonal “ALTO EN” front-of-pack warnings, mandatory since June 2024, and the “healthy taxes” on ultra-processed foods (20%) and sugary drinks, upheld by the Constitutional Court in early 2026. The general tariff, VAT and importer rules are in our Colombia customs guide; this guide covers what is specific to food.
Food falls in NANDINA chapters 02 to 22. Most processed and packaged foods carry ordinary ad valorem duties under Decree 1881 of 2021, but sensitive farm products are covered by the Andean Price Band System (Sistema Andino de Franjas de Precios), which adds a variable component when world prices fall below a floor and reduces the duty when they rise above a ceiling. Cereals, sugar, dairy, oils and meats are the typical price-band products.
Processed food
15% on most lines: sweet biscuits, wafers and crackers (1905.31–1905.90), chocolate (1806.31–1806.90) and most fruit juices (2009, except grape juice at 10%).
Food preparations
10% on most of 2106.90, including food supplements and compound preparations for retail sale; 15% on the residual line 2106.90.90 and stevia sweeteners.
Price-band goods
Variable duty, recalculated from international reference prices; check how a trade preference applies to the variable component before quoting.
Agreement origins
Most food from the US, the EU, Mercosur, the Pacific Alliance and the Andean Community enters with reduced or zero duty.
2026 disputes
The 30% tariff on Ecuadorian rice, beans, plantain, cocoa and oils was repealed in June 2026.
Law and practice: Decree 1881/2021 (customs tariff), as compiled by DIAN with amendments to 2026; Andean Decision 371 (price band); Decrees 0170/2026 and 0583/2026 (Ecuador measure and its repeal).
| Charge | Rate | Notes |
|---|---|---|
| Customs duty | By NANDINA line; Andean price band on sensitive farm goods | 0% for most Paraguayan-origin lines under ACE 72 |
| VAT (IVA) | 19%, 5% or excluded/exempt, depending on the food | Basic foods are largely outside the 19% rate |
| Ultra-processed food tax (ICUI) | 20% since 2025 | Listed tariff headings with added sodium, sugars or saturated fats above set levels |
| Sugary drinks tax (IBUA) | Specific amount per 100 ml, rising with added sugar | Paid on import with Form 505 before the import declaration |
The tax on ultra-processed foods (impuesto a los productos comestibles ultraprocesados, ICUI) reached its final rate of 20% in 2025 and stays there in 2026. It applies to food in listed tariff headings that is industrially ultra-processed and contains added sodium, sugars or saturated fats above the thresholds in the law; DIAN says one of the three is enough. On imports it arises at nationalisation and is settled and paid at the same time as the customs taxes; DIAN stresses that it is not itself a customs tax. In our example the 20% is applied to the customs value plus duty, without VAT. It is not creditable as VAT — for the buyer it is a cost.
The sugary drinks tax (IBUA) is a specific amount per 100 ml, zero below the lowest sugar threshold and higher in two bands above it. Both taxes are declared on Form 505 and paid on Form 690 before the import declaration is filed, and the nutrient content must be declared. Reimports in the same state are not exempt from the ICUI. In February 2026 the Constitutional Court (ruling C-006/26) upheld the design of both taxes, including the exclusions.
Law and practice: Tax Statute arts. 513-1 to 513-13 (added by Law 2277/2022, art. 54); DIAN Concepto 7235/2026; DIAN Resolution 158/2023 (Forms 505 and 690); Constitutional Court ruling C-006/26.
| CIF US$100,000 of a taxable ultra-processed snack (19% VAT) | Paraguayan origin, 0% duty under ACE 72 | Non-agreement origin, 15% duty |
|---|---|---|
| Duty | 0 | 15,000 |
| VAT 19% | 19,000 | 21,850 |
| ICUI base (customs value + duty, without VAT) | 100,000 | 115,000 |
| ICUI 20% | 20,000 | 23,000 |
| Total at clearance | 39,000 | 59,850 |
| Of which pure cost for a VAT-registered importer | 20,000 | 38,000 |
The ICUI dominates the calculation: on a taxable product it costs more than twice the duty would. For a product below the nutrient thresholds — or outside the listed headings — the ICUI column disappears and a Paraguayan product with a full ACE 72 preference costs only the recoverable VAT. Many basic foods carry 5% VAT or none at all. The 15% duty in the second column is the general rate for biscuits, chocolate and most juices; check the rate for your exact line.
Law and practice: The ICUI is applied to customs value plus duty; import VAT is not part of its base. Confirm the base on Form 505 with your customs broker.
Every packaged food sold in Colombia needs an INVIMA sanitary authorisation, whether made locally or imported. Resolution 2674 of 2013 created three levels and Resolution 719 of 2015 classifies food categories by public-health risk:
| Risk level | INVIMA authorisation | Examples from Resolution 719/2015 |
|---|---|---|
| High | Registro sanitario (RSA) — a full sanitary registration, evaluated before approval | Milk and dairy products, meat and meat products, fish, eggs, fruit and vegetable juices and nectars, bottled water, mayonnaise and tomato sauces, infant formula and baby food, and any low-acid, acidified or fortified product |
| Medium | Permiso sanitario (PSA) — a sanitary permit with a lighter review | Vegetable oils and margarines, bread, biscuits and crackers, flours, soya drinks, ready-to-drink coffee and tea, processed nuts, soups |
| Low | Notificación sanitaria (NSA) — a notification, granted on a complete filing | Chocolate and cocoa products, sweets and chewing gum, grains and rice, breakfast cereals, sugar and panela, honey, jams, spices, condiments and vinegar |
| None | No product authorisation | Natural foods not subjected to any transformation, such as fresh fruit, vegetables and grains; plant and animal health rules still apply |
Authorisations are filed online and are valid for ten years, renewable. INVIMA’s 2026 fees are set in Basic Value Units (UVB, COP 12,110 in 2026): 675.28 UVB (about COP 8.2 million) for a high-risk registration, 515.53 UVB (about COP 6.2 million) for a medium-risk permit and 342.53 UVB (about COP 4.1 million) for a low-risk notification, rising with the number of varieties in the filing; micro-enterprises have zero-rated codes. The holder (titular) may be the Colombian importer or the foreign manufacturer represented in Colombia; where the importer is not the manufacturer, INVIMA expects the manufacturer’s authorisation, and a free-sale certificate from the country of origin, apostilled and officially translated into Spanish. A notification is issued automatically when the filing is complete; registrations and permits take longer and can be delayed by information requests.
Import approval
INVIMA gives its approval (visto bueno) to the import through the foreign-trade single window (VUCE).
Inspection on arrival
INVIMA inspects at the port of entry and issues the certificate needed to clear the goods.
Meat and dairy plants
Foreign establishments exporting meat must be on the approved list; INVIMA recognises the exporting country’s inspection system first.
Who it binds
The authorisation is tied to a holder; contracts with distributors should say who owns it.
Law and practice: Resolution 2674/2013, arts. 37 and following; Resolution 719/2015 (risk classification); INVIMA Resolution 2025067543 (fees), as amended by Resolution 2026058314 of 23 September 2026; Decree 1500/2007 (meat inspection system).
For products of animal or plant origin, ICA controls the sanitary risk to Colombian agriculture. The importer registers in ICA’s online system (SISPAP) with its tax registration (RUT) and chamber-of-commerce certificate, then requests an import document listing the conditions for that product and origin: the zoosanitary import document (documento zoosanitario de importación, DZI) for animal products and the phytosanitary requirements document for plant products.
Before shipment
Obtain the DZI or phytosanitary requirements; the origin certificate must be issued after it and cover every requirement.
Origin certificate
Issued by the exporting country’s official service — for Paraguay, SENACSA for animal products and SENAVE for plants — translated into Spanish if needed.
Inspection request
24 to 48 hours before arrival, paid online.
At the border
An ICA inspector checks documents and goods and issues a sanitary inspection certificate (CIS); an unfavourable result triggers sanitary measures paid by the importer.
If ICA has no published requirements for a product from a given country, the trade is not yet open: a risk analysis between the two authorities comes first, which can take months or years.
Law and practice: ICA import procedure for meat and meat products (SISPAP); Andean sanitary rules.
Packaged food must carry a Spanish label under the general labelling rule (Resolution 5109 of 2005) and the nutrition labelling rule (Resolution 810 of 2021, amended by Resolution 2492 of 2022). The last one introduced front-of-pack warnings: black octagons with the words “ALTO EN” followed by sodium, added sugars, saturated fats or trans fats when the product exceeds the thresholds, and a warning that the product contains sweeteners and is not recommended for children.
Deadline
Full compliance since 15 June 2024; returnable containers have until 15 June 2027.
Imported products
May comply with an adhesive complementary label placed in a visible place during clearance and before sale.
Content
Product name, ingredients, net content, lot, expiry, INVIMA authorisation number, importer, origin and nutrition table.
Law and practice: Resolution 5109/2005; Resolution 810/2021 as amended by Resolution 2492/2022.
Paraguayan food enters Colombia under ACE 72, the Mercosur–Colombia agreement, with a certificate of origin. Most lines carry a full preference, but farm products are where partial preferences and price-band rules concentrate, so check the line before quoting. VAT and the healthy taxes apply whatever the origin.
On the sanitary side, INVIMA recognised the equivalence of Paraguay’s official meat inspection system (SENACSA) in 2022 and allows SENACSA to add plants to the list approved for exporting beef and beef products to Colombia. That removes the hardest step for Paraguayan beef; the importer still needs the ICA import document and an INVIMA authorisation for processed products. Mercosur sanitary approvals do not carry over automatically: Colombia is an Andean Community market and applies its own rules.
Law and practice: ACE 72 (in force between Colombia and Paraguay since 2019); INVIMA recognition of SENACSA, 2022.
NANDINA line, duty, price band, VAT rate and whether the ICUI or IBUA applies.
Registration, permit or notification under Resolution 719/2015.
ICA requirements for the product and origin; approved plant for meat and dairy.
Importer or manufacturer, and what happens to the authorisation if the distributor changes.
Spanish, nutrition table, octagons where thresholds are exceeded, importer details.
Duty, VAT and healthy taxes are paid before release.
Decree 1881/2021, customs tariff (DIAN) · Resolution 719/2015 (INVIMA normograma) · Consultorsalud: INVIMA 2026 fees · Resolution 2674/2013 · Resolution 2492/2022 (INVIMA normograma) · ICA: meat import procedure · DIAN: healthy taxes on imports · DIAN Concepto 7235/2026 · Constitutional Court C-006/26 · Última Hora: INVIMA and SENACSA
Every packaged food needs an INVIMA authorisation, but its level depends on risk: a registration for high-risk foods, a permit for medium risk and a notification for low risk. Natural foods not subjected to any processing are outside product authorisation, though ICA rules still apply.
The Colombian importer or the foreign manufacturer acting through a representative in Colombia. The holder controls the product’s access to the market, so the distribution contract should deal with it.
The DZI is ICA’s pre-shipment document setting the animal-health conditions for a product and origin. The exporting country’s certificate must be issued after it and meet each condition.
Yes, when they exceed the thresholds in Resolution 810/2021 as amended by Resolution 2492/2022. Imported products can comply with an adhesive label applied before sale.
20% since 2025, on listed products with added sodium, sugars or saturated fats above the legal thresholds. On imports it is settled with the customs taxes, before the import declaration is filed.
Most lines enter with a full preference under ACE 72 with a certificate of origin, but some farm products have partial preferences or price-band treatment. VAT and healthy taxes apply regardless.
Yes. INVIMA recognised Paraguay’s meat inspection system in 2022, and SENACSA can list approved plants. The importer still needs ICA’s import document.
Tariff, 19% VAT, ACE 72 and the new penalty law.
Brazil, Argentina, Chile, Peru, Colombia and Ecuador compared.
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