Colombia Issues Guidelines for Importing Single-Use Plastics and Applying National Tax Requirements

• Colombia issued new guidelines clarifying the national tax on imported single-use plastics used for packaging, wrapping, or containing goods.
• The guidelines define key terms, outline exclusions, and specify documentation requirements for importers under Law 2232 of 2022 and DIAN Resolution 0005 of 2026.
• The Ministry of Environment provides environmental guidance, while DIAN handles tax administration and enforcement.
• The initiative aims to ensure legal certainty, procedural clarity, and improved regulatory compliance for importers.

Source: regfollower.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.

---

---