Colombia Expands Single‑Use Plastic Tax: What Importers Need to Know

Summary

• Scope expanded to all imports: Following Constitutional Court Decision C‑099 of 2025, Colombia’s single‑use plastic tax now applies to all imports, including finished goods, regardless of whether they are for self‑consumption or resale; the tax targets the plastic packaging, wrapping, or packing, not the underlying product. [transatlanticlaw.com], [vanguardia.com]
• Tax mechanics: Importers must pay 0.00005 UVT per gram of single‑use plastic used in containers, secondary packaging, or transport packing; the Colombian importer of record is liable, and the tax applies based on the weight of plastic only. [apps.fas.usda.gov], [incp.org.co]
• Compliance is now operational: DIAN Resolution 000005 of 9 February 2026 introduced mandatory filing and reporting (Forms 330 and 3300), documentation of plastic weight, and a key deadline of 13 February 2026 for 2025 imports, creating immediate data and process obligations for importers. [kpmg.com], [bakermckenzie.com]

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Detailed

 

Colombia Expands Single‑Use Plastic Tax: What Importers Need to Know

Executive summary

Colombia has significantly expanded the scope and practical enforceability of its national tax on single‑use plastic products (“Impuesto Nacional sobre Productos Plásticos de un Solo Uso” or IPUSUI). What began as an environmental levy with limited application to imports has now become a fully operational customs‑linked tax that affects virtually all importers whose goods enter Colombia with plastic packaging, wrapping, or packing materials.

Two developments are decisive:

1. Constitutional Court Decision C‑099 of 2025, which eliminated the restriction that limited the tax to imports “for own consumption,” extending the tax to all imports regardless of destination or purpose. [transatlanticlaw.com], [vanguardia.com]
2. DIAN Resolution No. 000005 of 9 February 2026, which finally established the procedures, forms, deadlines, and technical reporting requirements for declaring and paying the tax on imports. [kpmg.com], [bakermckenzie.com]

As a result, many importers who never considered themselves in scope—particularly those importing finished goods—are now exposed to new tax, data, and compliance obligations.

1. Legal background: from limited tax to broad import coverage

The IPUSUI was introduced by Law 2277 of 2022 as part of Colombia’s tax reform, aiming to discourage the use of single‑use plastics through a weight‑based environmental tax. In its original design, the import trigger applied only to plastic products imported for self‑consumption, which substantially narrowed its impact on international trade. [transatlanticlaw.com]

That limitation was struck down by the Constitutional Court in Decision C‑099 of 2025, which held that differentiating between imports for self‑consumption and those for commercialization violated constitutional principles of tax equity, neutrality, and free competition. The Court emphasized that environmental harm does not depend on the importer’s intent, but on the existence of single‑use plastic itself. [transatlanticlaw.com], [vanguardia.com]

From 25 July 2025, the tax therefore applies to:

• Single‑use plastic products imported as such, and
• Single‑use plastic packaging, wrapping, or packing materials accompanying any imported goods, including finished products. [kpmg.com], [fenixgc.com]

2. What exactly is taxed?

Scope of taxable plastics

The tax applies to single‑use plastic used for:

• Envases (containers): Plastic in direct contact with the product (e.g., bottles, pouches, food films)
• Empaques (secondary packaging): Plastic used to protect or group products (e.g., shrink wrap, protective trays)
• Embalajes (packing): Plastic used for transport or logistics (e.g., stretch film, protective foams)

Crucially, the plastic does not have to be the product being imported. If plastic accompanies the goods—even purely for logistical protection—it is generally taxable. [fenixgc.com], [analdex.org]

3. Who is responsible?

The Colombian importer of record is the taxpayer and responsible party, regardless of whether:

• The goods are imported for resale or internal use, or
• The plastic packaging was selected by a foreign supplier. [apps.fas.usda.gov], [latinbusin…sdaily.com]

While foreign exporters have no direct Colombian tax liability, importers are increasingly requesting detailed packaging data from suppliers to support compliance, effectively pushing information requirements upstream in the supply chain. [apps.fas.usda.gov]

4. How is the tax calculated?

Tax base and rate

The tax is calculated as follows:

• Tax base: Total weight in grams of single‑use plastic in the packaging, wrapping, and packing
• Rate: 0.00005 UVT per gram of plastic
• Formula:
  IPUSUI = grams of plastic × 0.00005 UVT

Only the plastic component is taxed; the value or weight of the underlying goods is irrelevant. [apps.fas.usda.gov], [incp.org.co]

5. Declaration, payment, and reporting mechanics

When is the tax triggered?

The tax is caused at the time of importation (nationalization), which makes it a tax of customs nature, even though declaration and payment are handled through annual or consolidated filings. [latinbusin…sdaily.com]

Key forms and filings

DIAN Resolution 000005 of 2026 introduced a two‑layer compliance model:

1. Form 330 – Tax return
   • Official declaration and payment of the IPUSUI
2. Form 3300 – Technical import report (XML)
   • Detailed reporting of:
     • Import declarations or airway bills
     • Grams of plastic by category
     • Total taxable plastic
     • Calculated tax amounts

The technical report must reconcile exactly with the tax return and is subject to strict XML validations. [bakermckenzie.com]

6. Deadlines importers must not miss

For taxable year 2025, DIAN established:

• Declaration and payment deadline:
  10th business day of February 2026 (13 February 2026)

This deadline applies to plastic used in imports from 25 July 2025 through 31 December 2025, even though many importers were not operationally prepared at the time the tax became effective. [apps.fas.usda.gov], [bakermckenzie.com]

7. Documentation and evidence requirements

Importers must be able to substantiate the weight of plastic used in packaging. Acceptable evidence includes:

• Supplier certifications
• Carrier or freight forwarder documentation
• Transport documents or import declarations

Where third‑party certification is unavailable, self‑certification is permitted, but under penalty of perjury, increasing audit and penalty risk if figures are later challenged. [apps.fas.usda.gov], [bakermckenzie.com]

8. Exclusions and relief mechanisms

Certain plastics may be excluded from taxation, notably:

• Plastics expressly excluded under Law 2232 of 2022
• Plastic covered by a valid Circular Economy Certificate (CEC) at the time of importation

Recent joint guidance from MinAmbiente and DIAN (February 2026) clarifies technical definitions and the documentation importers must retain to support exclusions, though tax enforcement remains DIAN’s exclusive competence. [minambiente.gov.co]

9. Key risks for importers

Importers face several practical risks:

• Hidden exposure: Packaging previously treated as irrelevant for tax purposes is now taxable
• Data gaps: Many ERP and customs systems do not capture plastic weight at SKU or shipment level
• Audit risk: Inconsistencies between Form 330 and Form 3300 may trigger penalties
• Cost leakage: The tax may accumulate materially for high‑volume, low‑margin imports. [fenixgc.com], [ey.com]

10. What importers should do now

Importers should urgently:

1. Map packaging plastics across all imported products
2. Engage suppliers to obtain reliable plastic weight data
3. Update customs and tax processes to capture IPUSUI data
4. Assess pricing and sourcing strategies in light of cumulative plastic costs
5. Monitor further DIAN guidance, especially on audits and penalties

Final takeaway

Colombia’s expanded single‑use plastic tax is no longer a theoretical environmental measure—it is a live, enforceable import tax with meaningful operational impact. Importers who treat packaging as “incidental” do so at their peril. Early data discipline and cross‑functional coordination between tax, customs, procurement, and sustainability teams are now essential for compliant and cost‑efficient imports into Colombia.

 

Source

• cijuf.org.co – Official document DIAN

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