Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Generally, to ship documents to Colombia without duties and taxes
being charged the shipment's weight cannot exceed 10 kg. A few
exceptions are noted in the table below.
Typical document shipments include:
- Advertising literature
- Blueprints and drawings
- Brochures and pamphlets
- Calendars
- Catalogues and price lists
- Computer print-outs
- Driver's licences
- Graphs
- Greeting cards and invitations
- Labels
- Magazines, newspapers, periodicals, and publications
- Newsletters (company)
- Manuscripts and technical manuals
- Maps
- Negatives
- Seismic data
- Passports and visa applications
Documents of the following nature have restrictions as shown below.
| Document type | Restriction |
|---|
| Airline tickets | Blank; shipment less than 10 kg |
| Airline tickets (validated) | Shipment less than 5 kg |
| Annual reports | Shipment less than 20 kg |
| Bids | Shipment less than 20 kg |
| Charts | Shipment less than 5 kg |
| Cheques | Shipments of blank cheques prohibited; cancelled cheques
allowed up to a shipment weight of 5 kg |
| Credit cards | Shipment less than 5 kg |
| Envelopes | Must be blank and weigh less than 20 kg |
| Forms | Must be blank and weigh less than 20 kg |
| Intercompany mail | Shipment less than 20 kg |
| Photographs and sepia drawings | Shipment less than 5 kg |
| Proposals | Shipment less than 20 kg |
| Slides | Shipment less than 5 kg |
| Specification sheets | Shipment less than 5 kg |
| Stationery | Must be blank and weigh less than 20 kg |
| Transparencies | Shipment less than 5 kg |
| Traveller's cheques | Prohibited if unused; used cheques allowed if less than 5 kg |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
There are no duty or tax exemptions on gifts shipped to Colombia from
Canada.
Shipments from Individual-to-Individual
Shipping a gift to someone in Colombia from Canada will incur duties
and taxes.
Shipments from Business-to-Business
Shipments to or from a business are not considered to be gifts, so
duties and taxes would have to be paid. Gifts sent to an individual
care of a business address will also incur taxes and charges
regardless of the value of the gift.
Shipments from Business-to-Individual
A business in Canada cannot ship a gift to an individual in Colombia
without incurring duties and taxes.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
Be sure to wrap and tag each gift individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
When shipping personal effects to Colombia from Canada, they may
include household goods such as appliances, furniture, and
accessories normally used in a home.
Moving temporarily will not incur duties whereas a permanent
importation will be charged a 15% tax on the value of the goods.
Moving Temporarily
Students
No information regarding students living temporarily in Colombia is
available at this time.
Non-Students
You may ship to Colombia items for your professional and personal use
duty-free providing:
- They leave Colombia after 6 months from their entry date (may be
extended for another 6 months)
- You have lived outside of Columbia for at least 24 months -
continuously or discontinuously - during the immediate 3 years
before arriving in Colombia
- You declare your personal effects when you enter Colombia
Sample of Personal and Household Items:
- Sports equipment
- Television and radio
- Children's toys
- Baby paraphernalia
- Tools
- Kitchen utensils, glassware, and crockery
- Books
Moving Permanently
If you move permanently to Colombia from Canada, you may bring
your personal effects and household goods without registering them or
obtaining an import licence.
You will be charged a 15% tax based on the customs value of the goods.
You must be able to show that you have lived outside of Colombia for
the 5 years immediately prior to your arrival in the country.
Household goods include:
- Furniture
- Appliances
- Kitchen utensils and accessories
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- State clearly 'Personal Effects' on the commercial invoice (see sample)
- A detailed description of each item is provided
- Any above listed items
Sources:
https://www2.deloitte.com/content/dam/Deloitte/co/Documents/legal/comercioexterior/2019/agosto/primerasemana/DIAN%20-%20Resoluci%C3%B3n%20No%20000046%20de%2026%20de%20julio%20de%202019.pdf
http://www.ccmpc.org.co/ccm/contenidos/129/preguntas_frecuentes.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Items of food, chocolate, and candies may be shipped to
Colombia from Canada providing they are not of a commercial
quantity, i.e. no more than 10 of the same item. Although the
government reference material isn't clear, it is assumed that
commercial quantities are taxed at the regular rate.
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.dian.gov.co/aduanas/Documents/Nueva%20Regulaci%C3%B3n%20Aduanera%20en%20Colombia.pdf
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Product samples are shipped to encourage sales of goods. When they
enter Colombia from Canada, samples will be duty and tax free. All
samples, whether they have commercial value or not, must be
cleared by Colombian customs.
The following goods are prohibited from entering Colombia as samples:
- Coffee
- Gold, silver, and platinum, and any items made from them
- Emeralds
- Human plasma and organs
- Items of national heritage - artistic, historical,
archeological
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
- The samples must abide by Columbia's phytosanitary and sanitary requirements
Sources:
https://www.dian.gov.co/aduanas/Documents/Nueva%20Regulaci%C3%B3n%20Aduanera%20en%20Colombia.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising materials that enter Colombia from Canada are duty and tax
free provided the value is $5,000 USD (about $6,500 CDN) or less.
They are expected to be:
- An occasional shipment
- Aimed for fairs and exhibitions
- Used to promote products
- Not for sale
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- The above conditions are met
Sources:
https://www2.deloitte.com/content/dam/Deloitte/co/Documents/legal/comercioexterior/2019/agosto/primerasemana/DIAN%20-%20Resoluci%C3%B3n%20No%20000046%20de%2026%20de%20julio%20de%202019.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
A piece of equipment may be shipped to Colombia from Canada for
repairs without the payment of taxes for a maximum period of 6 months.
Items Under Warranty
No GST will be charged for equipment and items under warranty that are
repaired in Colombia and returned to Canada.
Items No Longer Under Warranty
GST will be charged if an item is sent to Colombia for repairs and is
no longer under warranty. GST will be applied to the value of the
repair work plus any parts added for the repair, and on any duties
charged.
Sending Product for Repairs to Colombia
Equipment sent to Colombia for repairs, including parts, will
be exempt from duties providing they are returned to Canada within 6
months.
Returning Repaired Product to Colombia
Repaired equipment being returned to Colombia will not incur duties or
taxes.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Colombia or exported to Canada (depending on
which case applies)
Sources:
https://laws-lois.justice.gc.ca/eng/regulations/sor-91-31/page-1.html#h-934277
https://www.sic.gov.co/recursos_user/documentos/normatividad/Dec2685_1999.pdf
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Generally, goods may be temporarily imported into Colombia without
the payment of duties for a period of up to 6 months. This may be
extended another 3 months by making an application with customs
authorities.
It is expected that these goods will undergo no changes except for
normal wear and tear.
Capital goods (goods that are used in producing other goods),
along with the parts and accessories required for normal
operation, may be imported for up to 5 years.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- The goods stay no longer than 6 months in Colombia, though an application to extend the stay up to an additional 3 months can be made with Customs
- Any above listed items not listed in this checklist
ATA Carnets
Colombia does not accept temporary importation of goods with an ATA
carnet, however, using an ATA carnet will help you return your
goods to Canada.
While ATA Carnets and are beyond the scope of this article,
information can be obtained at your local Chamber of Commerce. More
information is available here:
http://www.chamber.ca/carnet/
Sources:
https://www.sic.gov.co/recursos_user/documentos/normatividad/Dec2685_1999.pdf
https://www.atacarnet.com/carnet-countries
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
All goods sold to Colombia must be registered with the Ministry of
Foreign Trade using the form called
Registro de Importacion.
If you sell goods regularly to Colombia, we recommend the use of a
Colombian customs broker.
Sources:
https://santandertrade.com/en/portal/international-shipments/colombia/customs-and-transportation
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Rogelio Salmona
Torres del Parque
Cl. 30 #No. 31-374
Bogotá
Colombia
Phone: +57 317 4182055 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Colombia and Canada signed a free trade agreement in 2011 and since then
customs duties have been slowly phased out.
When import duties and taxes in Colombia are charged, they are based
on the CIF value of the shipment (the total of the customs value,
insurance, and freight).
VAT charges are calculated on the customs value of the goods at a rate
of 19%.
Thresholds
The de minimis value for imports i.e. the value below which duties and
taxes are not charged is $200 USD (about $260 CDN).
| Currency | Colombian Peso (COP) |
| Duty* | 10% of CIF |
Duty Exemption
(De minimis Value) | $0 USD |
| Duty Calculation Method | CIF |
| TAX (VAT)* | 19% of (CIF + Duty) |
Tax Exemption
(De minimis Value) | $200 USD (about $260 CDN) |
| Tax Calculation Method | CIF |
| |
* When classified in tariff heading 98.07.20.00.00 (i.e. Fast delivery
shipments or express courier) of the customs tariff, pay the
corresponding taxes. Courier or express shipments with a FOB value
higher than US$ 2,000 are subject to payment of duties and value added
tax (VAT) depending on the products� harmonized codes
Duties on Imports
The CETA agreement between Canada and the EU allows preferential
tariff rates on goods sold to Colombia from Canada. To take advantage
of these rates, rules of origin need to be followed.
Click
here
for a guide to the CETA rules of origin.
- Candy0%
- Chocolate0% - 15%*
- Spirits and Wines20-40%
- Tobacco55%
- Books0%
- Documents0%
- Video Games & Consoles0%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty Products & Cosmetics0%
- Jewellery0%
- Shirts & Pants0%
- Home Appliances0%
- Toys0%
- Sports Equipment0%
*If shipment is 2 kg or less, 0% duty; if 2 kg or more, 15%
Sources:
https://santandertrade.com/en/portal/international-shipments/colombia/customs-and-transportation
https://www.dian.gov.co/aduanas/Documents/Nueva%20Regulaci%C3%B3n%20Aduanera%20en%20Colombia.pdf
[Under '2. Tráfico postal', page 92]
https://www.pwc.com/co/en/publications/Doing%20Business%20-%20English%20version.pdf
