Import taxes in Colombia

Colombia's import tax structure looks complex but boils down to three numbers: tariff, VAT and any specific levies. Get them right and you can price your product before placing the PO.

The CIF base All taxes are calculated on the CIF value: Cost of the goods + International freight + Insurance. This is why the freight option you choose changes your tax bill.

1. Tariff (Arancel) Set by the HS code (subpartida arancelaria) of each product. For most goods imported from China the rate is 5%, 10% or 15%, with peaks at 20% for textiles and certain finished goods. Some categories (raw materials, capital goods) enter at 0%.

Tariff = CIF × tariff rate

2. VAT (IVA) 19% on the base of CIF + Tariff. Some goods qualify for the reduced 5% rate (basic food, books) or are exempt (medical equipment, certain machinery).

VAT = (CIF + Tariff) × 19%

3. Other charges - Anti-dumping duties on specific Chinese goods (footwear, textiles). - Safeguards on some steel and clothing categories. - DIAN inspection fees (~USD 80–150 if your container is selected). - SIA (customs broker) fee, typically 0.4–0.8% of CIF, minimum ~USD 200.

Worked example You import sports apparel from Shenzhen: - Goods value (FOB): USD 10,000 - Ocean freight: USD 1,200 - Insurance: USD 60 - CIF = USD 11,260 - HS tariff: 15% → USD 1,689 - Base for VAT: USD 12,949 - VAT: 19% → USD 2,460 - Total taxes: USD 4,149 (~37% of FOB) - Plus broker, port handling, inland: ~USD 700

Final landed cost: ~USD 16,109. That is your true cost per unit before margin.

Free trade considerations Colombia has FTAs with Mexico, Chile, EU and others — but no preferential agreement with China. So expect to pay full tariff on Chinese-origin goods unless they qualify for specific exemptions (Plan Vallejo, free trade zones).

Recovering VAT If you are a registered VAT taxpayer in Colombia, the import VAT is creditable against your output VAT. Make sure the customs declaration lists your NIT correctly — this is where DDP shipments often fail.

Pro tip Run a landed-cost simulation before you confirm the order. A 5% difference in tariff (because of an HS misclassification) can wipe your margin. Our quote tool calculates it automatically based on your HS code and Incoterm.