Colombia Expands Single-Use Plastics Tax to Imports: New Calculation and Payment Guidelines Issued

• Colombia has broadened its single-use plastics tax to include imports.
• DIAN issued Resolution No. 00005 on February 9, 2026, detailing calculation and payment procedures for the tax on imported single-use plastics.
• The change follows a Constitutional Court decision that expanded the taxable event by removing the “for own consumption” limitation from the law.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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