First steps

Import taxes and tariffs: how they’re calculated in Colombia

Contenedor de carga representando los impuestos y aranceles al importar a Colombia

When someone imports for the first time, they almost always get stuck at the same point: not knowing how much they’ll actually end up paying in taxes. Import taxes and tariffs sound complicated because nobody explains them with real numbers, so most people avoid the topic until their shipment is already on its way.

Tariffs and VAT aren’t the same thing, even though they always go together

These are two separate charges, with different rules, and both apply to almost every import:

TaxWhat it isApproximate rate
Tariff (customs duty)A charge that depends on the type of product, based on its tariff classificationBetween 0% and 35%, depending on the product
VATA general tax applied to the value of the goods once the tariff has been added19% in most cases (5% or exempt for some products)

The tariff rate isn’t fixed across products. A piece of clothing and an industrial part can pay completely different rates, even if they cost the same in the supplier’s catalog.

How VAT is calculated on what you import

This is where most people get confused, because VAT isn’t calculated on the price of the goods alone. It’s calculated on the CIF value (the cost of the product plus freight and insurance), plus the tariff that was already paid.

A simple example: if the CIF value of your goods is $10,000,000 COP and the tariff comes out to $1,000,000 COP, VAT isn’t charged on the $10,000,000, but on $11,000,000. That’s the detail almost nobody calculates correctly the first time, and the one that ends up surprising them at the final amount.

Why the tariff depends on what you’re importing, not how much

The tariff rate is set by the product’s tariff classification, not by its price or the size of the order. Colombia has free trade agreements with several countries that reduce or eliminate tariffs for certain products and origins, so the same item can carry different rates depending on where it comes from.

Misclassifying a product under the wrong tariff code is one of the costliest mistakes when importing: it can mean overpaying, or having customs hold your shipment for review. That’s exactly the kind of step worth leaving to someone who already knows the process, instead of guessing.

So, how much will you actually pay?

There’s no single figure, because every import is different. But once these two concepts are clear, you can make a reasonable estimate before buying: identify the approximate tariff for your product, add it to the CIF value, and apply VAT to that total. It’s a simple calculation, but it’s the one almost nobody does before importing, and the one that avoids surprises once the goods reach port.

Understanding import taxes and tariffs won’t turn you into a trade expert, but it gives you something more valuable when you’re starting out: the certainty that the number you had in mind is close to what you’ll actually pay.

Sources

DIAN Official Ruling 630 of 2016 — quotes Article 459 of the Colombian Tax Code, the tax base for imports


DIAN Official Ruling 19775 of 2019 — how the tariff is added to the customs value for VAT


Decree 1881 of 2021 — Customs Tariff Schedule

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