Colombia’s Ministry of Environment and DIAN issued guidelines clarifying the national tax on imported single-use plastics. The guidance sets definitions, exclusions, and documentation requirements for importers under Law 2232 of 2022 and DIAN Resolution 0005 of 2026.
Colombia’s Ministry of Environment and Sustainable Development, together with the National Tax and Customs Directorate (DIAN), issued guidelines on 26 February 2026, clarifying the application of the national tax on imported single-use plastic products used for packaging, wrapping, or containing goods.
The guidance follows DIAN’s Resolution 0005 of 2026 and operates within the framework of Law 2232 of 2022. It consolidates the regulatory framework, including technical definitions of packaging, wrapping, and containers, the concept of single-use plastics, and details of statutory exclusions. The document also specifies the documentation that importers must retain to justify the application of these exclusions.
The Ministry of Environment stressed that its role is limited to issuing environmental concepts and guidance. Tax-related matters, such as declaration, settlement, oversight, and payment of the national tax, remain under DIAN’s jurisdiction.
Carlos Emilio Betancourt Galeano, Director General of DIAN, said: “These guidelines reaffirm our commitment to providing legal certainty and procedural clarity to importers. Coordination between the Ministry of Environment and DIAN ensures that the tax on single-use plastics is applied with solid technical criteria, promoting transparent compliance with current regulations.”
The initiative aims to facilitate regulatory compliance, strengthen institutional coordination, and provide legal certainty to importers.
