WT/DS502/6  
 
23 August 2016  
(16-4550) Page: 1/9 
  Original: English  
 
 COLOMBIA – MEASURES CONCERNING IMPORTED SPIRITS  
 REQUEST FOR THE ESTA BLISHMENT OF A PANEL  BY THE EUROPEAN UNION  
The following communication, dated 22 August 2016 , from the delegation of the European Union  
to the Chairperson of the Dispute Settlement Body, is circulated pursuant to Article 6.2 of the DSU.  
 
_______________  
 
 
My authorities have instructed me to request the establishment of a panel pursuant to Articles  4 
and 6 of the Understanding on Rules and Procedures Governing the Settlement of Disputes  
("DSU") and Article XXIII of the General Agreement on Tariffs and Trade 1994  ("GATT 1994") with 
respect to the discriminatory and other WTO -inconsistent treatment that Colombia accords, 
without justification, to imported alcoholic beverages at national and d epartmental level. These  
measures adversely affect exports of spirits from the European Union to Colombia. The spirits 
covered under this dispute are classified under HS 22.08.  
On 13 January 2016, the European Union requested consultations with Colombia, p ursuant to 
Articles 1 and 4 of the DSU and Article XXII of the GATT 1994. The reque st was circulated on 
18 January 2016 as document WT/DS502/1 and G/L/1142, and a technical correction introduced 
on 21 January 2016 as document WT/DS502/1/Corr.1 and G/L/1142 /Corr.1. The European Union 
held consultations with Colombia on 8 and 9 March 2016 with a view to reaching a mutually 
satisfactory solution. Unfortunately, the consultations failed to settle the dispute.  
As a result, the European  Union requests that a Pane l be established pursuant to Articles  4 and 6 
of the DSU and Article XXIII of the GATT 1994 to examine this matter with the standard terms of 
reference as set out in Article 7.1 of the DSU, subject to the provisions of Articles 6.2 and 7 of the 
DSU, and th e other specific terms of reference set out in this Panel  Request or otherwise agreed.  
In the sections below, the European Union will identify the specific measures at issue and 
summarize the legal basis and the reasons for the complaint. For ease of refer ence, it will do so by 
grouping the measures at issue into two sets1: measures relating to the application of 
discriminatory taxation  of imported spirits in Colombia form the first set of measures at issue; 
other WTO -inconsistent measures relating to the i ntroduction and sale of spirits in the 
departments form the second set of measures at issue.  
1  DISCRIMINATORY TAXAT ION OF IMPORTED SPIR ITS 
1.1  Introduction  
Discriminatory taxation  of imported spirits is the first set of measures at issue. Under the 
Colombian fis cal regime, all spirits are subject to a national excise tax on consumption, except in 
departments or other regional or local subdivisions ("departments") exercising the so -called fiscal 
monopoly over spirits. These departments levy instead a charge or "pa rticipation" ( participación ) 
connected to the exercise of their fiscal monopoly. Both the tax and the charge are levied  per 
degree of alcohol. The amounts of the tax and of the charge increase for spirits containing more 
than 35% ABV (alcohol by volume). I n addition, it appears that in certain departments 
                                                
1 The European Union's complaint addresses each of those measures in its own right. A complaint is 
brought individually for each measure, including when the meas ure at issue forms par t of one "set" . WT/DS502/6  
 
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  domestically produced spirits destined for promotional use are exempt from the payment of the 
charge or participation, whilst no such exemption is available for imported spirits.  
1.2  Identification of the spe cific measures at issue  
The first set of measures at issue, related to the discriminatory taxation of imported spirits in the 
Colombian market, consists of two specific measures at issue. The documents that together 
constitute or evidence  the existence an d content of those two measures at issue are listed in the 
annex to this request for the establishment of a panel.  
(1) The first measure at issue  
The first measure at issue is the application by Colombia, including by the authorities of the 
departments, of  a set of facially origin -neutral taxes or charges, imposing higher rates on spirits 
with an ABV of more than 35%, and lower rates on spirits with an ABV equal to or less than 35%.  
The products that are taxed or charged at the higher rates are spirits, in cluding whiskey, gin, 
vodka, aniseed vodka, liqueur and rum, whether imported or domestic, with an ABV of more than 
35%. The products that are taxed or charged at the lower rates are spirits, including aguardientes 
and rum, whether imported or domestic, wi th an ABV equal to or less than 35%.  
All or most of the spirits that the European Union imports or aims to import into Colombia are 
subject to the higher  rate of the tax or charge, whilst all or most of the spirits that are produced 
and sold in Colombia ar e subject to the lower rate.  
All imported and domestic spirits at issue are either like (for instance, in the case of rum; or in the 
case of aniseed vodka liqueur and aguardiente) or directly competitive or substitutable products in 
the Colombian market. T hus, this fiscal regime results in the unjustified imposition of a higher 
fiscal burden on like or directly competitive and substitutable imported spirits than the one applied 
on domestically produced spirits, mostly rums and aguardientes.  
(2) The second m easure at issue  
The second measure at issue is the exemption enacted by certain departments, in particular the 
Department of Quindío, from the payment of the local charge or participation for spirits produced 
by the local or official distillery that are de stined for promotional use. No such exemption is 
available for imported spirits introduced in the same department, thereby placing imports at a 
competitive disadvantage relative to domestic products, in particular those that are produced in 
the department.   
1.3  Summary of the legal basis of the complaint and reasons for this panel request  
With respect to the first set of measures at issue, the European Union refers to paragraphs  1 and 2 
of Article III, including the three related Notes and Supplementary Provis ions, as well as to 
paragraph 12 of Article XXIV of the GATT 19 94. 
(1) The first measure at issue  
The first measure at issue is inconsistent with Colombia's obligations under the second  sentence of 
Article III:2 of the GATT 1994, because Colombia applies d issimilar internal taxes or charges on 
imported spirits and on directly competitive or substitutable domestic spirits, so as to afford 
protection to the domestic production of spirits.  
Colombia applies de facto  higher internal taxes or charges on imported  spirits than those applied 
to domestically produced spirits in a manner so as to afford protection to domestic production, 
contrary to the principles set forth in Article III:1 of the GATT 1994.  
In the Colombian market, spirits, including whiskey, gin, vo dka, aniseed vodka, liqueur  and rum,  
whether imported or domestic and irrespective of their degree of alcohol, are directly competitive 
or substitutable products within the meaning of Article III:2, second sentence, of the GATT 1994. 
However, all or most o f the spirits that the European Union imports or aims to import into WT/DS502/6  
 
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  Colombia are taxed or charged at the higher rate, whilst all or most of the spirits that are 
produced and sold in Colombia are taxed or charged at the lower rate. This is the case whether  or 
not the comparison is made with respect to all of the spirits at issue, or with respect to each spirit 
considered individually. This dissimilar taxation has a detrimental impact on the competitive 
conditions or opportunities for imported spirits in the  Colombian market. The national consumption 
tax and departmental participation charges do not apply in an even -handed manner, but rather 
apply so as to afford protection to the domestic production of spirits in Colombia.  
Furthermore, the first measure at i ssue did not exist on the date of the entry into force of the 
GATT 1994 for Colombia, and in any event is both technically inconsis tent with the letter of 
Article  III and in fact inconsistent with its spirit. Thus, Colombia is obliged to take such reasonab le 
measures, as are available to it to ensure observance of the provisions of the GATT 1994 by the 
departments, including the repeal of existing legislation authorizing the departments to levy 
internal charges in contravention of Article III of the GATT 19 94, as required by Article XXIV:12 of 
the GATT 1994. In this respect, bringing the measure into conformity with Colombia's WTO 
obligations (notably by removing the discrimination) would not result in a serious financial 
hardship for the local governments o r authorities concerned or create serious administrative and 
financial difficulties. In any event, Colombia has already had ample opportunity to eliminate the 
inconsistent taxation gradually over a transitional period. This is all the more apparent since 
Colombia had committed to remove the inconsistency of its regime on spirits with the national 
treatment provisions of the Trade  Agreement between the European Union and its Member States, 
of the one part, and Colombia and Peru, of the other part, wh ich inco rporate Colombia's 
GATT  national treatment obligations, within a transitional period of two years from the date of 
application of the Agreement, which ended on 1 August 2015.  
In addition, the first measure at issue is inconsistent with Colombia's obligatio ns under the first 
sentence of Article III:2 of the GATT 1994 because Colombia applies taxes or charges to imported 
spirits that are in excess of those applied, directly or indirectly, to like domestic spirits within the 
meaning of that provision. This is particularly the case with respect to rum; and with respect to 
aniseed vodka liqueur and aguardiente.  
(2) The second measure at issue  
The second measure at issue is inconsistent with the first senten ce of Article III:2 of the 
GATT  1994 because Colombia exe mpts from the departmental participation charge spirits 
produced by the local or official distillery of the Department of Quindío, while imported like spirits 
are not exempted from the participation charge. Hence, imported like spirits are subject, directl y 
or indirectly, to internal charges that are in excess of those applied, directly or indirectly, to like 
domestic spirits in contravention of Article III: 2, first sentence, of the GATT 1994. With respect to 
the second measure at issue, Colombia has also failed to take such reasonable measures as may 
be available to it to ensure observance of the provisions of the GATT 1994 by the regional and 
local governments and authorities within its territories, as required  by Article XXIV:12 of the 
GATT  1994.  
2  OTHER W TO INCONSIST ENT MEASURES APPLIED  TO IMPORTED SPIRITS  
2.1  Introduction  
Other WTO inconsistent measures applied to imported spirits constitute the second set of 
measures at issue.  
In addition to fiscal measures, Colombia subjects imported spirits to a number of  unjustified 
marketing restrictions connected to the administration and implementation of the so -called fiscal 
monopolies over the introduction and sale of spirits ("the fiscal monopoly") in Colombian 
departments. It is the European Union's understanding t hat, as of the date of this request for the 
establishment of a panel, 30 out of the 32 Colombian departments (the  two exceptions being the 
departments of Casanere  y San Andrés  and Providencia ) have decided, through a local "ordinance" 
or similar legal inst rument, to exercise the fiscal monopoly.  
Colombian departments are empowered by the Political Constitution of Colombia of 1991 to 
establish fiscal monopolies over the production, introduction and commercialization of spirits in the WT/DS502/6  
 
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  territory of their juri sdiction. Departments exercising the fiscal monopoly hold exclusive control 
over the supply and/or trade in spirits in their jurisdiction, and can regulate the introduction, 
distribution and production of spirits. The European Union understands that, osten sibly, one of the 
purposes of the monopoly is fiscal, i.e. to secure departmental income.  
Each department exercising the fiscal monopoly decides which spirits may be produced in its 
territory and who may produce them. In some cases, the department owns a l ocal or official 
distillery that produces spirits. In other cases, the department authorizes third parties to produce 
spirits within the department through a concession contract with the producer in question. 
Departments exercising the fiscal monopoly can also conclude exchange contracts (" convenios de 
intercambio ") with other departments for the production of spirits that will be introduced and sold 
in its territory.  
Once a department establishes the fiscal monopoly over the introduction or sales of spirit s in the 
territory of its jurisdiction, the introduction or marketing of any imported spirits in that department 
is made subject to an authorization or license ("authorization"). Without an authorization, traders 
cannot introduce imported spirits into the territory of the department. Authorizations are granted 
through a multiplicity of legal instruments (contracts of introduction, permits, etc.). In the majority 
of cases, the authorization to introduce spirits is subject to the conclusion of a contract of 
introduction ( convenio de introducción ) with the department. Introduction contracts are concluded 
with the departments for a period of several months to a number of years. These contracts are 
concluded in accordance with the conditions and requirements stip ulated in departmental 
ordinances, tax codes, resolutions, circulars or other instruments. In concluding those contracts, 
however, the departments enjoy significant discretion, including as regards the clauses the 
contract contains. In addition, prior to g ranting an authorization or concluding an introduction 
contract, the departments carry out a study or analysis of the economic and/or fiscal suitability 
("conveniencia económica y rentística ") of granting the authorization or concluding the contract.  
While the content of introduction contracts appears to differ per department in some respects, 
they contain certain typical clauses, such as the authorization to introduce spirits in the 
department, lists of products, minimum introduction quota s (the obligatio n to sell a 
pre-established volume or value of imported spirits), minimum prices at which imported spirits can 
be sold, the amount of the participation charge that is owed, additional charges, the obligation to 
contract an insurance policy to guarantee inter alia  the payment of the charges (or value of the 
contract) for the duration of the contract, and stipulate sanctions and/or fines for lack of 
compliance with the terms and conditions of the contracts. Traders are bound to accept such 
clauses and stipula tions before spirits can be introduced and commercialized.  
Furthermore, before imported spirits can be marketed in the department, importers must pay the 
consumption tax, at importation, to the Fondo -Cuenta , and later declare and pay the participation 
charge to the department where they are introduced, in an amount equivalent to the difference 
between the consumption tax already paid and the amount of the participation charge that is due, 
if this is higher than the consumption tax. In this way, the consump tion tax paid on importation 
constitutes an advance payment of the participation charge. In addition, a strip stamp must be 
affixed to imported spirits. These requirements do not apply to spirits produced in the department 
in question.  
Once introduced int o a department, imported spirits cannot circulate freely between the 
departments.  
The requirement to obtain authorization to introduce imported spirits in the departments, as well 
as the operation and application of introduction contracts and the requirem ents to pay the 
participation charge in advance and affix strip stamps, place imported spirits at a competitive 
disadvantage in the Colombian market in comparison with domestically produced spirits, in 
contravention of Colombia's obligations under the GATT  1994, as detailed below.  
2.2  Identification of the specific measures at issue  
The second set of measures at issue relates to the introduction of spirits in the departments 
exercising the fiscal monopoly, and consists of the following seven additional measures  at issue. WT/DS502/6  
 
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  The documents that together constitute or evidence the existence and content of the second set of 
measures at issue are listed in the annex to this request for the establishment of a panel.  
(1) The third measure at issue  
The third measure at iss ue consists of the existence and administration of the requirement to 
obtain an authorization to introduce spirits into the territory of the department. This authorization 
takes the form of, inter alia , a permit or a contract of introduction to be conclude d by the importer 
with the relevant department. The authorization is generally made subject to the prior conclusion 
of a study of economic or fiscal suitability by the department.  
The authorization is granted only if the criteria of economic and fiscal sui tability are satisfied, as 
decided on a discretionary basis by each department. As a result, the granting of the 
authorization, or the conclusion of the contract, is not based on the fulfilment of any clear 
predefined criteria, but left to the discretion o f departmental authorities. In fact, no criteria for the 
authorization, or for economic and fiscal suitability, are specified in the legislation of Colombia, in 
the local ordinances of the departments, or in any relevant legal instruments. Departmental 
authorities have availed themselves of this discretion to refuse entry of certain imported spirits on 
arbitrary grounds incompatible with the GATT 1994, such as the need to protect local producers 
from competition, or to unreasonably delay or decline the exte nsion of introduction contracts, so 
as to afford protection to domestic production in Colombia. The European Union seeks review of 
this measure "as such", and additionally seeks review of the application of the third measure in 
individual cases (that is, " as applied"), as distinct measures.  
(2) Fourth to seventh measures at issue  
The following terms and conditions, as stipulated in departmental ordinances, tax codes, 
resolutions, circulars or other instruments, or implemented by the departments through con tracts 
of introduction, constitute additional four measures at issue in this dispute:  
a. the requirement to contract an insurance policy ( póliza de seguro ) to guarantee, inter alia , the 
payment of the departmental charges for the duration of the contract (or value of the 
contract), regardless of whether the spirits in question will actually be introduced in the 
department;  
b. the possibility for departments to impose sanctions and fines, or to revoke the contract of 
introduction, because of an alleged lack of com pliance with contractual obligations such as 
minimum introduction quotas, minimum prices, or the payment of the departmental charges 
regardless of whether the spirits are actually introduced in the department;  
c. minimum introduction quotas, i.e. the obligat ion to sell a pre -established volume or value of 
imported spirits in the territory of the department; and  
d. minimum prices, i.e. the obligation to sell imported spirits at prices no lower than the 
minimum sale prices fixed by the Colombian or departmental au thorities and which would, in 
some or most cases, be benchmarked on the prices of the competing local or official distillery 
owned by the department.2 
 
The European Union seeks review of the fourth to seventh measures "as such", and additionally 
seeks revi ew of their application in individual cases (that is, "as applied"), as distinct measures.  
(3) Eighth measure at issue  
The eighth measure at issue consists of the requirement to advance the payment of the 
departmental charge or participation at the moment  of importation of spirits, in the amount 
corresponding to the national consumption tax. The payment corresponding to the national tax 
must be done to the Fund -Account for Taxes on Consumption of Foreign Products ( Fondo -Cuenta 
de Impuestos al Consumo de Pr oductos Extranjeros; " Fondo -Cuenta" ). The Fondo -Cuenta  is a 
fund overseen by the National Federation of Departments which collects the payments of the 
consumption tax and transfers the collected revenue to the respective department and Bogotá DC 
                                                
2 Minimum prices may be statutorily imposed, ex. Ordinance 674 if 2011 of the Department of Caldas, 
or Ordinance 216 of 2014 of the Department of Cundinamarca, or based upon a discretionary decision of the 
department as, for example, in the  case of some contracts of introduction between distributors and the 
Departments of Antioquia, Santander or Valle del Cauca.  WT/DS502/6  
 
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  in propor tion to the consumption of spirits in each department and Bogotá DC. The advance 
payment to the Fondo -Cuenta  is required even if imported spirits are destined for consumption in a 
department exercising the fiscal monopoly over spirits and will need to be d eclared again in the 
department of destination, where the difference between the national consumption tax and the 
amount of the participation must be declared and levied before the product can enter the market 
in that department. By contrast, the departmen tal charge is levied on spirits produced in the 
relevant department only at the time of exiting the facility, and no advance payment is required.  
Through the payment of the consumption tax to the Fondo -Cuenta , importers are required to 
advance the payment of the departmental charge for a considerable time interval before the 
participation charge is actually triggered by the declaration for entry of the imported spirits into 
the department in question  ("departmentalización "). 
(4) Ninth measure at issue  
Finally, the ninth measure at issue in this dispute consists of the requirement imposed by the 
departments that importers, or producers and distributors introducing imported spirits from other 
departments, affix the departmental strip stamps to imported spirits . The strip stamps are 
distributed, and the affixing authorized, by the Fiscal Secretary in the department. The strip 
stamps attest that the local charge or participation has been paid and is a pre -requisite for the 
spirits in question to be marketed in th e territory of the department. Such a requirement is not 
imposed on like spirits produced in that department.  
2.3  Summary of the legal basis of the complaint and reasons for this panel request  
For the second set of measures, the European Union refers to the t ext of paragraphs 1, 2 and 4 of 
Article III and the three related Notes and Supplementary Provisions , as well as to paragraphs 
1 and 3 of Article X and paragraph 12 of Article XXIV of the GATT 1994.  
Each of the measures at issue in the second set, as embo died and developed in the instruments 
listed in the annex to this request and as applied by the Colombian or departmental authorities, is 
inconsistent with Article III:4 of the GATT 1994. With respect to each of those measures, Colombia 
has also failed to take such reasonable measures as may be available to it to ensure observance of 
the provisions of the GATT 1994 by the regional and local governments and authorities within its 
territories, as required by Article XXIV:12 of the GATT 1994.  
Spirits, includin g whiskey, gin, vodka, aniseed vodka, liqueur and rum,  whether imported or 
domestic, and irrespective of their alcohol content, are like product s within the meaning of 
Article  III:4 of the GATT 1994. Each of the measures at issue included in the second set  takes the 
form of laws, regulations or requirements that affect the sale and distribution of spirits in the 
Colombian departments, modifying the conditions of competition in the Colombian market to the 
detriment of imported products. Each of those measure s contravenes Article  III:4 of the 
GATT  1994 because they provide less favourable treatment for imported spirits than for like 
domestic spirits. Each of them is also applied to imported or to domestic products so as to afford 
protection to domestic product ion in a manner that is inconsistent with the principles set for th in 
Article III:1 of the GATT  1944.  
To further clarify, the third measure at issue treats imported spirits less favourably than like 
domestic spirits because it conditions their sale and di stribution on the departmental market on 
the grant of an authorization (that may take the form of an introduction contract), preceded by a 
prior study of economic and fiscal feasibility. These requirements are not imposed on the sale and 
distribution of li ke domestic spirits, in particular those produced in the relevant department. The 
third measure at issue further accords less favourable treatment to like imported spirits because of 
the discretionary use of the authority to grant, conclude or extend autho rizations or introduction 
contracts, the absence of clear predefined criteria for doing so, and repeated instances of 
unreasonable and arbitrary refusals to do so, at times even expressly justified by the need to 
protect domestic producers from competition . The fourth to ninth measures at issue treat imported 
spirits less favourably than like domestic spirits because they consist in the imposition of terms, 
conditions and requirements on the sale and distribution of imported spirits on the departmental 
market which are not imposed on like domestic spirits, in particular on those produced in the 
relevant department.  WT/DS502/6  
 
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  Additionally, the authorization requirement (the third measure at issue) also contravenes 
Article  X:3 (a) of the GATT 1994. The requirement to ob tain an authorization for imported spirits 
to enter the territory of a department exercising the fiscal monopoly over spirits, as embodied and 
developed in the instruments listed in the annex to this request and as applied by the Colombian 
or departmental authorities, falls within the scope of "laws, regulations and administrative rulings 
of general application" made effective by Colombia, pertaining to taxes or other charges, or to 
requirements, restrictions or prohibitions on imports, or affecting the sal e and distribution of 
imports, within the meaning of Article X:1 of the GATT 1994. This requirement is administered in 
an opaque manner that lacks uniformity, impartiality and reasonableness, as evidenced by the 
level of discretion the authorities have in order to grant or refuse the authorization, and by various 
communications or official letters addressed to operators that justify the refusal to grant or extend 
the authorization on arbitrary or unjustified grounds, such as the need to protect local produc tion 
from competition. Each such refusal individually, as well the overall administration of the 
authorization requirement (including through the contracts of introduction), amounts to partial and 
unreasonable administration contrary to Colombia's obligati ons u nder Article X:3(a) of the 
GATT  1994.  
The eighth measure at issue, which does not equally apply to domestic spirits, imposes a higher 
tax burden on imported spirits than the one borne by domestic spirits, because of the considerable 
time interval betw een the advance payment to the Fondo -Cuenta  and the moment in which 
payment of the departmental charge would be due if imported spirits were treated equally to 
spirits produced in the relevant department. This contravenes Colombia's  obligations under 
Article III:2, first and second sentences, of the GATT 1994, including the related Notes and 
Supplementary Provisions. In this respect, as already explained above, in the Colombian market, 
spirits, including whiskey, gin, vodka , aniseed vodka, liqueur  and rum,  whether imported or 
domestic and irrespective of their degree of alcohol, are directly competitive or substitutable 
products within the meaning of Article III:2, second sentence, of the GATT 1994. Moreover, certain 
domestic or imported spirits are like pro ducts within the meaning of Article III:2, first sentence, of 
the GATT 1994. This is particularly the case with respect to rum; and with respect to aniseed 
vodka liqueur and aguardiente.  
* * * 
The measures at issue described above nullify or impair the be nefits accruing to the 
European  Union directly or indirectly under the covered agreements3. 
The EU asks that this request be placed on the agenda for the meeting of the Dispute  Settlement 
Body scheduled for 2 September 2016.  
                                                
3 In addition, the European Union especially refers the Panel to the fact that, u nder the Trade 
Agreement between the European Unio n and its Member States, of the one part, and Colombia and Peru, of the 
other part  ("Trade  Agreement"), Colombia committed to remove the inconsistency of its regime on spirits with 
the national treatment provisions  under the Trade Agreement, which incorpor ate Colombia's GATT  obligations , 
by 1 August  2015. Colombia has not fulfilled that obligation  (Trade Agreement, Joint  Declaration  of the Parties 
concerning certain measures covered under Title III (Trade in Goods) , paragraph (b), and Article 21, 
paragraph  1). 
 WT/DS502/6  
 
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  ANNEX  
Colombia's legal regime on spirits is regulated through, inter alia , the following instruments:  
 Colombian Constitution of 4 July 1991;  
 Law no 14 of 6 July 1983;  
 Law no 223 of 20 December 1995, as amended by Law no 788 of 27 December 2002 and 
Law no 1393 of 12 July 2010.  
 Implemen ting Decrees, inter alia:  
- Decree no 1640 of 10 September 1996;  
- Decree no 2141 of 25 November 1996;  
- Decree no 3071 of 23 December 1997;  
- Decree no 1150 of 8 May 2003;  
- Decree no 1222 of 18 April 1986;  
- Decree no 4692 of 21 December 2005; etc.  
 Local Ordinan ces, including the Departmental Tax Codes (" Estatutos de Rentas ") and 
Resolutions (" Resoluciones ") or Circulars, inter alia : 
- Ordenanza no 22 of 16 December 2012 ( Amazonas ); 
- Ordenanza no 62 of 19 December 2014 and Decision of 31 December 2014 
(Antioquia ); 
- Ordenanza  no 5E of 8 May 2011 ( Arauca ); 
- Ordenanza  no 253 of 23 January 2015 and Circular no 0019 of 29 December 2014 
(Atlántico );  
- Ordenanza  no 11 of 19 August 2006, Ordenanza  no 17 of 10 August 2011 and 
Resolución  1641 of 2014 ( Bolívar );  
- Ordenanza  no 54 o f 8 November 2004 , Ordenanza  no 22 of 28 December 2012, 
Ordenanza  no 57 of 8 February 2013, Ordenanza  2 of 8 May 2013 and Resolución  
no 989 of 22 December of 2014 ( Boyacá );  
- Ordenanza no 77 of 29 December 2009, Ordenanza no 12 of 27 January 2010 and 
Resolu ción no 9797 of 24 December 2014 ( Cauca );  
- Ordenanza  no 674 of July 2011, Ordenanza  no 710 de of May 2013 and Circular no 
19 of 22 December 2014 ( Caldas ); 
- Compiled departmental tax code  of 6 May 2015 compiling all amendments to the 
basic Ordenanza  no 35 of  25 November 2004 and Decree no 1103 of 29  December 
2014 ( Caquetá );  
- Ordenanza no 66 of 28 December 2012 and Resolución 005098 of 24  December 
2014 ( Cesar );  
- Ordenanza  no 21 of 24 December 2004, Ordenanza  no 7 of 31 December 2012 and 
Resolución 248 of 29 De cember 2014 ( Córdoba );  
- Ordenanza  no 216 of 3 June 2014 and Resolución no 4975 of 29 December 2014 
(Cundinamarca );  WT/DS502/6  
 
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  - Ordenanza  no 37 of 2009 ( Chocó ); 
- Ordenanza  no 330 of 2011 ( La Guajira ); 
- Ordenanza  no 55 of 25 November 2009 ( Guainía ); 
- Ordenanza no 14 of 3 March 1997, Ordenanza  no 14 of 2003, Ordenanza  no 31 of 
31 July 2006 and Resolución no 791 of 30 December 2014 ( Huila );  
- Ordenanza  no 466 of 31 July 2001 and Ordenanza no 508 of 8 May 2003 ( Meta );  
- Ordenanza  no 28 of 21 December 2010 and Resolución no 1093 of 22  December 
2014 ( Nariño );  
- Ordenanza no 14 of 19 December 2008  (Norte de Santander );  
- Ordenanza  no 195 of 26 June 1997, Ordenanza no 469 of 29 January 2006 and 
Ordenanza no 498 of 27 May 2007 and Resolución no 1419 of 22 December 2014 
(Putumayo );  
- Ordenanza  no 24 of 23 August 2005 and Ordenanza  no 43 of 26 November 2008 
and Resolución no 11656 of 22 December 2014 ( Quindío );  
- Ordenanza  no 11 of 12 August 1983, Ordenanza  no 23 of 20 October 2005, 
Ordenanza  no 9 of 18 July 2006 and Ordenanza  no 8 of 17 Ju ly 2008, and Circular 
no 4 of 22 December 2014 ( Risaralda );  
- Ordenanza  no 1 of 22 April 2010, Ordenanza  no 77 of 23 December 2014 and 
Circular no 2 of 5 January 2015 ( Santander );  
- Ordenanza  no 130 of 2 December 2014 ( Sucre ); 
- Ordenanza  no 26 of 30 December 2009 ( Tolima );  
- Ordenanza  397 of 18 December 2014 and Certificación  no 162898 of 5  January 
2015 ( Valle del Cauca );  
- Ordenanza  no 08 of 1996 ( Vaupés ); 
 
 Certificaciones  of the Fiscal Support Directorate of the Ministry of Finance ( Dirección  de 
Apoyo Fiscal d el Ministerio de Hacienda ) indexing the annual rates of the participación  for 
inflation, inter alia, Certificación  no 5 of 17 December 2014 and Certificación  no 3 of 
21 December 2015.  
 
 Contracts of introduction (" convenios de introducción "). 
 Letters to ope rators issued by departmental authorities in relation to the introduction or 
commercialization of spirits.  
 Any additional measures that prolong, replace, amend, implement, extend or apply the 
measures at issue, as well as other related measures adopted by Colombia at national, 
regional, local or departmental level.  
 
__________