News Details

Colombia's Ministry of Environment and Sustainable Development (Minambiente) and the National Tax and Customs Directorate (DIAN) have issued new guidelines to clarify the implementation of the national tax on single-use plastic products. These products, commonly used for packaging, wrapping, or containing goods, are now subject to specific environmental and fiscal regulations, as outlined in Resolution 0005 of 2026 and Law 2232 of 2022.

The newly issued guidelines are designed to provide legal certainty and clear technical criteria for importers regarding exclusions and environmental requirements. They specify the exclusions from the tax as set forth in the law and the documentation that importers must maintain to prove their compliance with these exclusions.

The document offers a comprehensive explanation of the current legal framework, including technical definitions of "packaging," "wrapping," and "container," and defines what constitutes a "single-use plastic product." Additionally, the guidelines detail the exclusions from the tax, such as products used for medical purposes, products that contain hazardous chemicals, and those used to package food or pharmaceuticals that require aseptic conditions.

This effort aims to streamline the regulatory process, reduce environmental impact from single-use plastics, and provide certainty for businesses involved in the importation of plastic products. The government has set a six-month period for implementation and encourages businesses to familiarize themselves with the new procedures and exemptions. Importers are advised to maintain proper documentation to substantiate any claims for exemptions from the tax, ensuring compliance during the assessment process.

For further details, importers are encouraged to consult the official documentation or reach out to the relevant authorities for guidance on meeting the new requirements.