Most industrial inputs enter Colombia at 0% duty. The exceptions are protected local products, anti-dumping duties on Chinese steel, controlled chemicals that need a Ministry of Justice certificate and fuels, which only authorised agents may import and which carry their own taxes. Here are the rules and the 2026 rates.
For most industrial inputs Colombia is an easy market: raw materials and capital goods not produced in the country carry a 0% duty, and VAT is recoverable. The exceptions are of two kinds. Some inputs are made locally and protected — steel, some chemicals and plastics, glass — and may face anti-dumping duties, mainly on Chinese goods. Others are controlled: chemicals that can be diverted to cocaine production need a Ministry of Justice certificate and a prior licence, and fuels can only be imported by authorised agents registered in the fuel-chain information system.
Fuels also carry their own taxes: a national tax on gasoline and diesel, a carbon tax and a VAT treatment that is still being settled. This guide covers each, with 2026 rates; the general rules are in our Colombia customs guide.
Since Decree 272 of 2018 Colombia applies 0% to raw materials and capital goods not produced in the country, and Decree 2616 of 2022 requires a review every six months of lines where a domestic producer has registered. In late 2025 the government proposed restoring the ordinary duty on 37 such lines, including polyethylene and plastic film, several inorganic and organic chemicals, flat-rolled and other steel products, float glass, synthetic fabrics and a petroleum oil line. Check the current status of your line before relying on 0%.
Inputs not produced locally
0% under Decree 272/2018, reviewed every six months.
Apparel and footwear inputs
0% on 37 lines from November 2025 to November 2027 (Decree 1184/2025).
Fertilisers and pesticides
Urea, potassium chloride and DAP sit at 5% in the compiled tariff; Decree 1183 of November 2025 modified duties on agricultural inputs for one year, so check the current rate.
Steel and metalworking
Decree 264 of 2026 raised duties on a list of steel and metal products from 1 April 2026 for one year; steel wire (7217) now shows 10%.
Agreement origins
Most inputs from the US, the EU, Mercosur and the Pacific Alliance enter with a preference.
Law and practice: Decree 272/2018; Decree 2616/2022; MinCIT draft decree of 2025 on 37 subheadings; Decree 1184/2025; Decree 1881/2021 as compiled by DIAN, including Decrees 1183/2025 and 264/2026.
Colombia’s anti-dumping activity concentrates on steel from China. In May 2026 MinCIT imposed provisional anti-dumping duties of 29.02% on annealed wire and 98.04% on galvanised low-carbon wire from China (subheadings 7217.10, 7217.20 and 7229.90), calculated on the FOB value and added to the tariff, for four months while the investigation continued. Any definitive duty would follow the final determination; importers of Chinese wire should price that risk in. Other measures in force or under review cover galvanised sheet and roofing, steel profiles for drywall and galvanised strand and cable.
For an importer the lesson is to check MinCIT’s list of measures in force, by subheading and by origin, before contracting a steel input, and to keep the supplier’s origin evidence: anti-dumping duties apply to the named country, and transhipment through a third country is investigated.
Law and practice: MinCIT Resolution 097/2026 (initiation), Resolution 132/2026 (timetable), Resolution 214/2026 (provisional duties) and Resolution 297/2026 (correction).
| Per gallon, from 1 February 2026 | National gasoline and diesel tax | Carbon tax |
|---|---|---|
| Regular gasoline (corriente) | COP 801.27 | COP 210 |
| Premium gasoline (extra) | COP 1,520.78 | COP 210 |
| Diesel (ACPM) | COP 766.93 | COP 237.34 |
| Natural gas | — | COP 44.73 per unit |
| Reference value per tonne of CO2e | — | COP 29,070.49 |
The national tax on gasoline and diesel (impuesto nacional a la gasolina y al ACPM) and the national carbon tax (impuesto nacional al carbono) are specific amounts per gallon, adjusted every February by DIAN. They are triggered on sale by the producer and on import, so an importer of fuel pays them at nationalisation. The carbon tax also applies to other fossil fuels, including natural gas. On top come the gasoline and diesel surcharges (sobretasas) that fund departments and municipalities.
VAT on imported gasoline and diesel is unsettled. In 2024 DIAN’s doctrine was that imports pay 19% on the ordinary import base, while the producer’s domestic sale pays 5% on the regulated producer income (ingreso al productor). In September 2026 the Ministry of Mines and Energy published a draft resolution to set the import base at the producer income for the fossil component, aligning imports with domestic sales. Model both and check with your adviser before the first cargo.
Law and practice: DIAN Resolution 000003 of 30 January 2026; Law 1607/2012, art. 167; Law 1819/2016, arts. 221–223; DIAN Concepto 10763/2024; Ministry of Mines and Energy draft resolution, September 2026.
Gasoline, diesel and their blends with biofuels can only be imported by agents authorised by the Hydrocarbons Directorate of the Ministry of Mines and Energy. Once the documentary requirements of Decree 1073 of 2015 are met, the agent is registered in SICOM, the fuel-chain information system, and receives a SICOM code. Every transaction and dispatch is recorded in SICOM, and a monthly volumetric balance is due within the first seven calendar days; without it, the agent cannot trade.
Environmental permits
For each storage or handling facility.
Insurance and certificates
Civil liability policy and conformity or inspection certificates; if they lapse, the SICOM code is suspended automatically.
Supply rules
Breaches of supply, storage, quality or distribution rules can lead to suspension.
Prices
Regulated: the government sets the producer income and price structure for gasoline and diesel.
Ecopetrol, the state-controlled oil company, is the main supplier of the domestic fuel market, including through imports. For a foreign supplier, selling to an authorised importer is the realistic route; becoming one requires infrastructure in Colombia.
Law and practice: Decree 1073/2015 (energy sector); Ministry of Mines and Energy Resolution 31348/2015 (SICOM).
Many common industrial chemicals — solvents, acids, some fuels and even cement in certain regions — are controlled because they can be used to process drugs. Importing them requires a Certificate of Absence of Drug-Trafficking Reports (Certificado de Carencia de Informes por Tráfico de Estupefacientes, CCITE) from the Ministry of Justice, which sets an annual quota, and then a prior import licence approved through VUCE for each operation.
Licence
Approved only if the certificate and quota cover the full quantity; valid for up to three months and not extendable.
Mixtures
A mixture containing a controlled substance needs a technical opinion from the Ministry; if controlled, a CCITE.
Entry points
Only listed customs offices, such as Barranquilla, Bogotá, Buenaventura, Cartagena and Cúcuta.
No mixing
Licences cannot combine controlled substances with other goods.
Law and practice: Law 30/1986; Decree 585/2018; National Narcotics Council Resolution 0001/2015; MinCIT circulars on the prior licence regime.
| Goods | Authority | What is needed |
|---|---|---|
| Gasoline, diesel and blends | Ministry of Mines and Energy (Hydrocarbons Directorate) | Authorisation as an importer in the liquid-fuel chain and a SICOM code |
| Controlled chemicals (precursors) | Ministry of Justice and Law | Certificate (CCITE) with an annual quota, then a prior import licence through VUCE |
| Fertilisers and agrochemicals | ICA | Importer or distributor registration and a product sales registration, or the registration holder’s authorisation (Resolution 150/2003 as amended by Resolution 968/2010) |
| Industrial detergents | ANLA | Prior report through the VITAL system before import |
| Steel, glass and other products under technical regulations | MinCIT / SIC | Certificate of conformity where a technical regulation applies |
Detergents and soaps imported for industrial use must also meet phosphorus and biodegradability limits and be reported to ANLA, the environmental licensing authority, before import. Plastics and packaging are subject to Colombia’s single-use plastics phase-out law and to the national tax on single-use plastic packaging: 0.00005 UVT per gram, about COP 2.62 per gram in 2026, which since Constitutional Court ruling C-099 of 2025 also reaches imported empty packaging and the packaging of imported goods. It is declared once a year, and certified circular-economy plastic is excluded. Resins in primary form are inputs, not packaging; the base polymers themselves enter at low duty — 0% on low-density polyethylene, 5% on polypropylene.
Law and practice: Resolution 689/2016 (detergents), as amended by Resolutions 837/2017 and 1770/2018; ICA Resolutions 150/2003 and 968/2010 (fertilisers); Law 2232/2022; Law 2277/2022 and ruling C-099/2025 (plastic packaging tax); UVT 2026 COP 52,374.
| CIF US$100,000 of an industrial input | Non-produced input, 0% duty | Protected input at 10%, such as steel wire (7217) |
|---|---|---|
| Duty | 0 | 10,000 |
| VAT 19% | 19,000 | 20,900 |
| Total at clearance | 19,000 | 30,900 |
| Of which pure cost for a VAT-registered importer | 0 | 10,000 |
For most inputs the only cost is cash flow: VAT is paid at clearance and credited later. The cost appears when a line has been restored to the ordinary tariff or carries an anti-dumping duty — then origin under a trade agreement is worth real money. Plan Vallejo, described in the customs guide, suspends duty and VAT on inputs used for exports.
Paraguayan industrial inputs — vegetable oils and derivatives, chemicals, plastics, metal products — enter Colombia under ACE 72 with a certificate of origin; most lines carry a full preference. Where Colombia has restored a duty, ACE 72 origin keeps the advantage; anti-dumping duties apply only to the named origins. Paraguay itself imports most of its fuel, so the fuel rules matter to Paraguayan businesses mainly as buyers or investors in Colombia.
Law and practice: ACE 72.
NANDINA line; check 0% status, restored duties and anti-dumping by origin.
Ministry of Justice controlled substances, ICA agricultural inputs, technical regulations.
CCITE and quota, then the prior licence through VUCE.
Authorised importer with a SICOM code; national tax, carbon tax and surcharges.
ACE 72 or other agreement certificate.
Paid at clearance, credited against sales or recovered under Plan Vallejo.
DIAN Resolution 000003/2026 (fuel and carbon tax rates) · DIAN Concepto 10763/2024 (VAT on fuel imports) · Ministry of Mines and Energy draft resolution, 2026 · Resolution 31348/2015 (SICOM) · MinCIT circular on controlled chemicals · MinCIT: anti-dumping on Chinese wire · Decree 1881/2021, customs tariff (DIAN) · ICA Resolution 968/2010 (fertilisers) · Resolution 689/2016 (detergents)
Raw materials and capital goods not produced in Colombia are at 0%, reviewed every six months; inputs with domestic production pay the ordinary rate and may be restored to it.
Only agents authorised by the Ministry of Mines and Energy and registered in SICOM. Ecopetrol is the main supplier of the market.
COP 801.27 per gallon of regular gasoline, COP 1,520.78 for premium and COP 766.93 for diesel, from 1 February 2026.
In 2026, COP 210 per gallon of gasoline, COP 237.34 per gallon of diesel and a reference COP 29,070.49 per tonne of CO2e.
DIAN’s 2024 doctrine applies 19% on the ordinary import base; a 2026 draft resolution would use the regulated producer income instead. Check the current position.
The Ministry of Justice certificate that authorises handling of controlled chemicals and sets an annual quota. Each import also needs a prior licence through VUCE.
Yes, mainly on Chinese steel products. In May 2026 provisional duties of 29.02% and 98.04% were imposed on Chinese annealed and galvanised wire for four months; check whether definitive duties have since been set.
Tariff, 19% VAT, ACE 72 and the new penalty law.
Brazil, Argentina, Chile, Peru, Colombia and Ecuador compared.
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