WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 38 
  
  III. TRADE POLICIES BY MEASURE 
(1) OVERVIEW  
1. Since the last review in 2006, Colombia has c ontinued to liberalize its trading arrangements, 
both unilaterally and through free trade agreements.  Colombia's trade regime is now basically open, 
and its average tariff rate has been falling.  N onetheless, a number of non-tariff barriers persist, 
mainly involving import registration and licensing re quirements;  and the large number of regulations 
also makes the regime somewhat complex. 
2. During the review period, Colombia has simplif ied its customs and administrative procedures, 
setting up a single-window facility for imports and expor ts, together with a risk analysis system that 
has reduced the frequency of inspection.  Further trade facilitation measures are needed, however, and 
the functioning of the single window needs to be  improved.  Colombia has not applied minimum 
prices since 2003, but it continues to use referenc e prices as parameters for checking the value 
declared by importers during the customs inspecti on process.  Colombia continues to apply licensing 
systems - both automatic (free importation) and non- automatic (prior licence).  The licensing process 
is applied irrespective of the origin of the imported product. 
3. Since the last trade policy review, Colombia h as substantially reduced its level of tariff 
protection;  and its average tariff is currently 6.2 per cent, down from 12 per cent in 2006.  In addition 
to lowering tariffs generally in la te 2010 and early 2011, it also reduced duties on a large number of 
products (mainly industrial inputs and capital goods ) for a 12-month period as from August 2011.  
Nonetheless, these tariffs are expected  to return to their previous le vels in August 2012, which would 
raise the average tariff by nearly 2 percentage point s (8.2 per cent).  Colombia continues to use the 
Andean Price Band System (SAFP), which is applied to various agricultural imports. 
4. Colombia taxes the consumption of certain goods , both imported and domestically produced.  
The consumption tax base varies between  products, and may be the retail sale price or the price of sale 
to the public.  The different importation modal ities or customs regimes, and the different 
export-promotion programmes, provi de for relief from the payment of duties and other taxes on goods 
imports under certain conditions. 
5. Between 2006 and 2011, Colombia initiated 25 anti- dumping (AD) investigations and applied 
ten new definitive measures;  provisional measures  were applied in 13 of the 25 investigations 
launched - most of them in 2007.  As of 31 December 2011, Colombia had 12 AD measures still in 
force, all of which were applied to imports fro m China.  No countervailing measures or safeguard 
measures were adopted between 2006 and 2011, nor were  any investigations launched in this regard. 
6. Colombia continues to levy surcharges on three export products (mild coffee, unset emeralds 
and coal) to promote the development of these sectors;  and it also maintains several 
export-development programmes.  These include the duty-free zone programme, which was revamped 
in 2005 to bring it into line with the provisions of the WTO Agreement on Subsidies and 
Countervailing Measures (SCM).  The new regime seeks to promote the production of goods and 
services primarily for external markets, although not exclusively and not necessarily.  Goods and 
services exporters can obtain a full or partial refund of  indirect taxes, charges and contributions, by 
applying for the Tax Reimbursement Certificate (C ERT);  and they can also benefit from special 
export programmes (PEX) and from the Vallejo Plan, which grants total tariff and VAT exemption for 
certain imports. Colombia WT/TPR/S/265/Rev.2 
 Page 39 
 
 
  7. Technical regulations can be drafted by th e Standardization Institute (ICONTEC) or by 
ministries, regulatory commissions or decentraliz ed bodies.  Each entity has specific internal 
procedures for issuing technical regulations.  None theless, since 2009, a procedure has been agreed 
upon for preparing and issuing them, abiding by recommendations on good technical regulation 
practices.  Most technical regulations reflect intern ational standards, or are based on them.  During the 
period 2006-2011, Colombia made 207 notifications to  the WTO Information Centre concerning draft 
technical regulations and their amendments, rejecti ons and implementation.  Since the last review, 
major changes have been made to the accreditation process.  Various ministries share responsibility 
for policy on sanitary and phytosanitary (SPS) measures in Colombia, although the SPS system 
operates on the basis of harmonizing policies in th e different sectors.  SPS measures are adopted by 
the risk assessment agency, where relevant. 
8. In 2009 Colombia passed a new law to upda te regulations governing the protection of 
competition.  It continues to use tax incentives to promote both domestic and foreign investment, along with other programmes to support the developmen t of specific sectors and to improve social and 
regional equality.  Colombia has observer status in the Plurilateral Agreement on Government 
Procurement.  During the review period, it has stre ngthened its legal and ins titutional framework for 
government procurement, in particular by improvi ng transparency, with legal amendments to the 
public procurement regime being intr oduced in 2007.  Nonetheless, proc urement is used as a means to 
promote domestic industry and employment, mainly through preferences. 
9. No major changes were made to the legal framework governing intellectual property during 
the review period.  However, regulatory changes we re made to facilitate automated procedures;  and 
at the institutional level the Intersectoral Commissi on on Intellectual Property (CIPI) was created to 
coordinate the policies, activities and programmes of public and private institutions dealing with 
intellectual property. 
(2) M
EASURES AFFECTING IMPORTS  
(i) Customs documentation and procedures 
10. Customs procedures are regulated by Decree No. 2.685 of 1999 (and amendments thereto)1 
and by Resolution No. 4240 of 2000.  The Directorat e of Taxes and National Customs (DIAN) is the 
institution responsible for customs administration in Colombia.2 
11. Importers must be enrolled in the Single Tax Register;  and if their imports require prior 
registration, they must also be enrolled as users of the Single Window for Foreign Trade (VUCE).  
When the f.o.b. value of the import is more th an US$1,000, the importer needs the services of a 
customs agency or a bonded warehouse, which ca n act as customs agents, to bring the imported 
merchandise into the country.3  According to the authorities, custom s agents ensure that importers and 
exporters fulfil existing legal regul ations on imports, exports and cust oms transit, thus minimizing the 
risks inherent in the activity and avoiding informa tion errors.  Importers considered "regular customs 
users" do not have to use a customs agent and thei r imports can be cleared immediately (automatic 
clearance).  In the first five working days of each month, regular customs users must submit a consolidated payments statement through the Single Income and Automated Control Services 
Form (MUISCA) and pay, through a bank or other au thorized financial institution, the total amount of 
                                                      
1 Amended by Decrees Nos. 2.101 of 13 June 2008 and 1.039 of 1 May 2009. 
2 Decree No. 1.071 of 1999. 
3 Title II, Chapter I, Article 10 of Decree No. 2.68 5 of 26 December 1999 (and amendments thereto). WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 40 
  
  customs duties and/or penalties specified in the im port declarations filed with customs, on which 
clearance has been obtained during the immediately preceding month. 
12. To be recognized and enrolled as a regular cust oms user, the importer must file an application 
with the DIAN, subject to the following requirements:  (i) in the 12 months prior to the presentation of 
the application, the applicant must have made imports  with an f.o.b. value of at least US$5 million, or 
imports with this annual average value in the three y ears preceding the application;  (ii) have filed at 
least 100 import declarations during the 12 months immediately preceding the submission of the application;  or (iii) benefit from the developmen t programmes associated with special import-export 
systems (defined in Decree Law No. 444 of 1967), in which case they must show that during the three 
years immediately preceding the submission of the application for enrolment (as a regular customs 
user) they have developed programme s of this nature.  They must also show that they had made 
exports with an f.o.b. value of at least US$2 million in the 12 months immediately preceding the 
application.
4 
13. Imported goods remain in the customs wa rehouse while import procedures are being 
completed.5  The customs agent must submit the import declaration, accompanied by the following 
documents:  commercial invoice;  frei ght manifest;  transport document6;  shipment list;  
Andean Value Declaration;  and mandate, in th e absence of a customs endorsement authorizing a 
person to carry out the customs procedure and the import declaration is submitted through a customs 
agent.  The following may also be required in certain  cases:  import registration or permit;  certificate 
of origin;  health certificate;  prior authoriza tion from the DIAN for the importation of certain goods7;  
and an export declaration or a document accrediting th e export operation in the country of origin of 
the goods in question, in cases where the merchandi se will enter under the modality of "re-importation 
in the same state" or "re-importation for inward pr ocessing".  Sanitary approval or clearance must be 
obtained prior to the documentary or physical inspection and before the merchandise clearance 
decision.  This procedure is performed online through the VUCE.8  Strictly on a contingency basis 
(when the online system is down), the manual pro cedure is authorized and the documentation is 
delivered in person.  Once this process has been completed, the customs duties are paid, which can 
also be done online.  Importers can also use th e advance import declaration, which streamlines the 
customs clearance process.  Use of the advance declaration is optional, except for imports of 
footwear, textiles and garments (HS Chapters 50-68), which always require an advance import 
declaration.9 
14. Customs duties payable are assessed on the date on which the respective import declaration is 
presented and accepted.  Once the duties have been pa id and accredited, a risk analysis is performed 
                                                      
4 Title II, Chapter II, Article 29 of Decree No. 2.685  of 26 December 1999 (and amendments thereto). 
5 The goods may remain in a customs warehouse for one month, renewable for one further 
month (Article 115 of Decree No. 2.685 of 26 D ecember 1999 (and amen dments thereto)). 
6 The transport document could be the bill of lading (m aritime transport), the airw ay bill (air transport), 
and the freight bill (land transport). 
7 Under Decree No. 1.299 of 2006, individuals or legal entities intending to import textiles, clothing, 
footwear and accessories (Chapters 50 to 64 of the Cu stoms Tariff) and alcoholic beverages (tariff line 2208, 
apart from sub-item 2208.90.10.00) must obtain authorization from the DIAN.  The permit remains valid for 
two years, provided the accounting and property requirements ar e fulfilled as required.  The authorization is 
processed through the Subdirectorate of Customs Registration Management of the Customs Management 
Directorate, and is decided on within 15 days from the day following the date on which the application is 
received. 
8 Online information from the Ministry of Trade, Industry and Tourism, " Ventanilla Única de 
Comercio Exterior ".  Viewed at:  http://www.vuce.gov.co. 
9 Information provided by the authorities. Colombia WT/TPR/S/265/Rev.2 
 Page 41 
 
 
  to decide whether the goods can be immediately di spatched (automatic clearance) or whether a 
documentary inspection (yellow channel) or a physical  inspection (red channel) is necessary.  The risk 
analysis system is based on several criteria, taki ng account of the category of user, the type of 
merchandise, and the customs post in question.  Le vels of inspection are established for each customs 
post through which the importation is effected.10  The DIAN Selectivity  Committee (Resolution 
No. 2.118 of 1999) defines selectivity criteria and risk profiles. 
15. The import regime in Colombia includes the following modalities in addition to ordinary 
importation:  duty-free importation;  re-importation for inward processing;  re-importation in the same 
state;  importation to fulfil a guarantee;  tempor ary admission for re-exportation in the same state;  
temporary admission for outward processing;  importation involving postal traffic and urgent 
shipments;  urgent deliveries and travellers (Table AIII.1). 
16. Goods in customs transit status require an inte rnational customs transit declaration (ICTD).  
This is a standard customs document used by  member countries of the Andean Community, 
containing all the data and information needed for the international customs transit operation.  Goods 
entering Colombia under the international customs transit regime are transported from one customs 
post to the other, under customs control, without paying any duty.  Goods under national customs 
transit - i.e. goods transported under customs contro l from one customs post to another in the same 
country - require a transit declaration.  In principl e, goods can be received under the transit regime in 
all Colombian ports, but the DIAN may prohibit or rest rict access for reasons of public safety, health, 
sanitary, zoo-sanitary, phytosanitary or environmen tal security, pursuant to a request made by the 
competent authorities, or else when for this is de emed appropriate control reasons.  In addition, 
customs transit is expressly prohibited, among other things, for any merchandise for which importation is prohibited by law
11;  imports of textile material and its manufactures, footwear, garters 
and similar articles and parts thereof (HS Chapters 50 to 64);  and goods that cannot be inviolably 
sealed, unless a physical inspection of the goods  is performed by the customs authority. 
(ii) Customs valuation 
17. In Colombia imported goods are valued pursuant to Articles 1 to 7 of the WTO Customs 
Valuation Agreement and Article 6 of Andean Community (CAN) Decision No. 571.12  Colombia 
specifies the dutiable base as the c. i.f. value of the transaction.13  The order of application of Articles 5 
and 6 of the WTO Customs Valuation Agreement may be reversed whenever the importer so requests 
and provided the DIAN gives its consent.  Co lombia has not used minimum prices since 2003.14 
18. Colombia continues to use reference prices as control parameters when checking the values 
declared by importers.  Currently there are refe rence prices for some 50 products, which are updated 
periodically by the DIAN.  Reference prices are u sed as a basis for calculati ng the customs value only 
when the imported merchandise cannot be valued  in accordance with Articles 1 to 7 of the 
WTO Customs Valuation Agreement.15 
                                                      
10 Resolution No. 2.118 of 1999. 
11 For example, weapons and explosives, precursor s for the manufacture of drugs or narcotics not 
authorized by the Ministry of H ealth, and nuclear or toxic waste. 
12 Articles 247 and 248 of Decree No. 2.685 of 1999 and Article 192 of Resolution No. 4.240 of 2000. 
13 CAN Decision No. 571. 
14 WTO document G/VAL/N/4/COL/4 of 21 May 2003. 
15 CAN Resolution No. 846, Community Regulation of Decision No. 571 - Customs value of imported 
merchandise.  Viewed at:  http://www.comunidadandina.org/normativa/res/R846sg.pdf. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 42 
  
  19. During the review period, the estimated and i ndicative prices introduced by Colombia as a 
subcategory of reference prices in 2002 and 2004, respectively16, were eliminated.17  These prices 
were applied to various produc ts as from 2006 (Table III.1).  Since 2007, however, the use of 
indicative prices has been mandatory for certain te xtile, garment and footwear imports originating 
from any country, except those which Colo mbia has signed free trade agreements. 
Table III.1 
Estimated and indicative prices 
Products Resolution No./date  Origin of the goods  Price Status as of 
March 2012  Est. Indic. 
Vehicle piston rings, NPR brand 1.576/21.02.2006 Japan   X Repealed
a  
2.820/28.03.2006 
Footwear 7.509/26.06.2007 All countriesb  X Repealeda 
7.512/26.06.2007 
11.414/28.09.2007 
11.415/28.09.2007 
6.635/24.07.2008 
13.565/18.11.2006 X  .. 
CD-R, CD-RW, DVD-R for 
the recording of sound and/or 
image 433/19.11.2008 All countriesb  X Repealeda 
5.657/16.05.2007 All countries X  .. 
Manufactured goods made of 
textile materials, stockings and 
socks 7.511/26.06.2007 All countriesb  X Repealeda 
7.412/12.08.2008 
8.812/17.09.2008 
Exercise/note books 8.761/27.07.2007 All countriesb X  Repealeda 
Electrical appliances 11.413/28.09.2007 All countriesb  X Repealeda 
5.658/16.05.2007 All countries X  .. 
Sunglasses 11.199/16.10.2009 All countriesb  X Repealeda 
Toys, stuffed and unstuffed 4. 953/18.05.2006 China;  North Korea;  Philippines;  
Hong Kong (Special Administrative Region 
of China);  India;  Indonesia;  Malaysia;  Pakistan;  Panama;  Republic of Korea;  
Singapore;  Thailand;  Chinese Taipei;  and 
Viet Nam  X Repealed
c 
4.953/18.05.2006 X  Repealedd 
Toys, stuffed and unstuffed 434/19.11.2008 All countriesb  X Repealeda 
13.871/21.11.2006 X  .. 
Inner tubes and treads for ty res 11.400/28.09.2007 All countriesb  X Repealeda 
2.671/18.03.2008 
Manufactures of plastic and 
other synthetic products 1.907/19.12.2008 All countriesb  X Repealeda 
3.499/03.04.2009 
7.779/24.07.2009 
12.110/09.11.2009 
Leather goods 7.411/12.10.2008 All countriesb  X Repealeda 
8.568/11.11.2008 
781/27.11.2008 
Water scooters 2.672/18.03.2008 All countriesb  X Repealeda 
                                                      
16 Decrees Nos. 1.161 of 2002 and 4.431 (Article 2) of 30 December 2004, amending paragraph 5 of 
Article 128 of Decree No. 2.685 of 1999. 
17 Decree No. 111 of 2010. Colombia WT/TPR/S/265/Rev.2 
 Page 43 
 
 
  Products Resolution No./date  Origin of the goods  Price Status as of 
March 2012  Est. Indic. 
Outboard motors, 
Yamaha brand, two-stroke 6.645/06.06.2007 All countries X  Repealeda 
Paper 3.218 / 06.04.2006 Indonesia and Panama  X Repealedc 
3.218 / 06.04.2006 X  Repealedd 
Paper  7.513/26.06.2007 All countriesb  X Repealeda 
Batteries 2.866/28.03.2008 All countriesb X  Repealeda 
Expandable polystyrene and 
its products of polyethylene 
and polypropylene 6.891/31.07.2008 All countriesb  X .. 
8.976/22.09.2008 
Polyethylene and 
polypropylene 4.449/20.05.2008 All countriesb  X .. 
Textiles 7.510/26.06.2007 All countriesb  X Repealeda 
11.412/28.09.2007 
7.413/12.08.2008 
5.516/22.05.2009 
.. Not available. 
a DIAN Resolution No. 000870 of 3 of February 2010. 
b Except for countries with which Colombia has signed free trade agreements. 
c DIAN Resolution No. 12.956 of 30 October 2006. 
d DIAN Resolution No. 12.950 of 30 October 2006. 
Source : WTO document WT/DS366/R of 27 April 2009;  online information from DIAN, " Normatividad:  
normas técnicas:  resoluciones ".  Viewed at:  http://www.di an.gov.co/dian/13Normatividad.nsf/ 
formResoluciones?openform;  online information from DIAN, " Servicio al ciudadano:  datos de interés:  
circulares precio s de referencia ".  Viewed at:  http://www.dian.gov.co /content/servicios/sol icitados.htm;  and 
information provided by the Colombian authorities. 
20. Estimated and indicative prices were introduced by administrative order as a way of 
controlling the f.o.b. value d eclared on imported merchandise.18  They were applied according to the 
type of goods, and were calculated on the basis of average international production costs when data on 
this were available, or else on the basis of the lo west price at which the product had previously been 
traded or supplied for importation into Colombia.19  Estimated or indicative prices could be imposed 
in the following situations:  (i) at the request of  domestic producers or impor ters of similar products 
who considered themselves damaged by unfair co mpetition;  (ii) when the customs authorities 
detected unfair competition practices;  or (iii) when the DIAN decided that they were necessary, based 
on sector studies, risk profiles, or specific policies.20  Estimated or indicative prices are used for 
control purposes during the inspection process.  When the declared value of the merchandise is called 
into question, the importer has either two days to submit documents accrediting the declared price, or 
up to five days to correct the declared value a nd pay the corresponding customs duties and sales tax.  
If the importer does not correct the declared value or pay the customs duties and sales tax based on the 
indicative price, the goods in question have to be reshipped within one month, or else be declared 
                                                      
18 The "reference price" is defined in Article 237 of Decree No. 2.685 of 1999 as "the price established 
by the DIAN, used on an indicative basis during the insp ection process to check the value declared on identical 
or similar goods". 
19 The difference between estimated and indicative prices  is that the former pr ovide a range of prices 
and would be applied irrespective of the origin or place of  departure of the goods, wh ereas an indicative price is 
a single value applicable to  goods of a specific origin. 
20 The methodology used to calculate reference prices is described in detail in sections 2.1, 2.2, 2.3 and 
3.1 of Article 237 of Decree No. 2.685 of 1999. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 44 
  
  "legally abandoned".21  Should the importer choose to corr ect the import declaration and pay the 
customs duties and sales tax based on the indicativ e prices, the goods will obtain clearance and the 
relevant documents will be sent to the Customs Inspection Division.22  This initiates the "subsequent 
verification" process.23  If subsequent verification shows that  the declared prices were correct, any 
excess duty paid is refunded.  Where the importer does not agree with a DIAN ruling, he may lodge 
an administrative appeal. 
21. In 2005, the DIAN issued the first of several resolutions setting indicative prices for selected 
products originating in Panama, China and other c ountries, including certain textiles, garments and 
footwear classified in HS Chapters 50 to 64.  In  mid-2005, it also introduced a measure requiring the 
textiles, garments and footwear in question, origin ating in or arriving from Panama or China, to be 
imported exclusively through Bogotá airport or Barranquilla seaport.24  According to the authorities, 
this measure was necessary to reduce contraband and under-invoicing.  The two measures were the 
subject of a dispute under the Dis pute Settlement Understanding (DSU)25;  and the first consultation 
between Panama and Colombia led to the signing  of a Customs Cooperation Protocol to prevent 
customs violations in the two countries.26  Nonetheless, in 2007 Colombia again introduced indicative 
prices for textiles, garments and footwear from any country of origin, except those with which it had 
signed free-trade agreements;  and it introduced port restrictions on the importation of textiles, 
garments and footwear from the Colón Free Zone (ZLC) and Panama.  In response to these measures, in 2007 Panama requested consu ltations with Colombia, thereby launching a dispute settlement 
process in the WTO, which resulted in the measures be ing rejected by the Panel that heard the dispute 
in 2009.  Colombia notified the WTO that in 2009 it  had repealed the measures restricting the entry of 
products from Panama to the Bogota and Barranquilla  customs posts, authorized goods clearance even 
when there were doubts about the declared value,  and put mechanisms in place to guarantee the 
payment of customs duties, following the valuation dispute
27;  and that in 2010 it had set up a new risk 
control system in the customs to implement the Panel rulings.28  The new system aims to identify the 
risks and find ways to counteract or prevent th em.  High-risk operations will be inspected and 
monitoring mechanisms will be implemented for this  purpose.  In terms of customs valuation, the 
system identifies, among other things, distortions in  the value of imported go ods, either independently 
or in the context of other irregulariti es arising during the importation process. 
(iii) Rules of origin 
22. Colombia does not apply non-preferential rules of origin.29 
                                                      
21 Article 115 of Decree No. 2.685 of 1999. 
22 Article 128 of Decree No. 2.685 of 1999. 
23 Article 172 of Resolution No. 4.240 of 2000. 
24 Resolutions Nos. 05796 of 7 July 2005, 12.465 of 21 December 2005 and 06691 of 22 June 2006. 
25 WTO documents WT/DS366/1 of 17 July 2007, WT/DS366/R of 27 April 2009, 
WT/DS366/R/Corr.1 of 6 May 2009 and WT/DS366/13 of 2 October 2009. 
26 "Protocol on Procedures for Customs Cooperation and Information Exchange between the Customs 
Authorities of the Republic of Panama and the Republic of Colombia ( Protocolo de Cooperación Aduanera ). 
27 DIAN Resolution No. 13.518 of 11 December 2009 (WTO document WT/DSB/M/279 of 
31 March 2010). 
28 Decree No. 111 of 21 January 2010, published in Official Journal ( Diario  Oficial ) No. 47.599 of 
21 January 2010, Ministry of Finance and Public Credit (WTO document WT/DSB/M/279 of 31 March 2010). 
29 The non-preferential rules of origin contained in Decree No. 2.666 of 1984 of the Ministry of 
Finance and Public Credit (Article 282-285) notified to the WTO in 19 95 (WTO documents G/RO/N/1 of 
9 May 1995 and G/RO/N/1/Add .1 of 22 June 1995), are not in force because Decr ee No. 2.666 of 1984 was 
repealed by Decree No. 2.685 of 1999. Colombia WT/TPR/S/265/Rev.2 
 Page 45 
 
 
  23. Colombia applies preferential rules of origin in the framework of the regional and bilateral 
free trade agreements and other preferential agreemen ts it has signed.  The general criteria include the 
value of regional content and change in tariff classification (Table III.2). 
Table III.2 
Rules of origin criteria 
Agreement Criteria  
De minimis Specific 
requirements 
of origin Value of regional content Change in 
classification 
Regional free trade agreement    
Latin American Integration 
Association (LAIA) 50% of the f.o.b. value. (40% of the 
f.o.b. value for less developed 
countries) Yes  Yes 
Andean Community 
(CAN)  50% of the f.o.b. value.  Yes  Yes 
Bilateral free trade agreement     
European Free Trade 
Association (EFTA) Between 47% and 67% of the factory 
gate pricea Yes 10% of the factory price or of the 
weight of fibres or yarns in the case 
of garments Yes 
Canada Formulaa (between 5% and 65% of the 
transaction price.  Between 65% and 
70% of the net cost (automotive sector)  
45% of the transaction valueb)  Yes 10% of the transaction price;  15% 
of the weight of fibres or yarns in 
the case of garments Yes 
Chile Formulaa (between 35% and 70% of the 
f.o.b. value) Yes 10% of the f.o.b. value, or of the 
weight of fibres or yarns in the case 
of garments Yes 
United States Formulaa (between 20% and 65% of the 
f.o.b. value.;  35% of the net cost 
(automotive sector) Yes 10% of the adjusted value, or of the 
weight of fibres or yarns in the case 
of garments Yes 
Mexicoc Formulad (between 35% and 55% of the 
f.o.b. value) Yes 7% of the f.o.b. value, or of the 
weight of fibres or yarns in the case 
of garments Yes 
Northern Triangle of 
Central America 
(El Salvador, 
Guatemala and 
Honduras) Formulad (between 30% and 50% of the 
f.o.b. value) Yes 10% of the f.o.b. value Yes 
European Union Between 30% and 50% of the factory 
price depending on the product Yes 10% of the factory price;  8% of the 
factory price or 10% of the weight of 
fibres or yarns in the case of 
garments  
Partial scope 
agreement      
CARICOM 50% of the f.o.b. value Yes   
Costa Rica 50% of the f.o.b. value Yes   
Nicaragua 50% of the f.o.b. value Yes   
Panama 40% of the f.o.b. value Yes   
Economic complementarity agreement     
CAN-MERCOSUR 50% of the f. o.b. value.  Until 2012;  
55% of the f.o.b. value.  As from 2013e Yes  Yes WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 46 
  
  Agreement Criteria  
De minimis Specific 
requirements 
of origin Value of regional content Change in 
classification 
Cuba 50% of the f.o.b. value. (40% of the 
f.o.b. value for less developed 
countries) Yes  Yes 
a Sets or assortments of goods qualify as  originating if the value of  the non-originating goods does not exceed 15 per cent of the 
f.o.b. value. 
b Alternative classification criterion except for agricultural products, plastics and plastic ma nufactures, and textiles and ga rments. 
c Previously the Group of Three.  The Bolivarian Republic of Venezuela denounced the free trade agreement and has not been part  
of it since November 2006. 
d Sets or assortments of goods qualify as originating provided the value of the non-originating goods does not exceed 7 per cen t of 
the f.o.b. value. 
e The regional content percentage will be 50 per cent of the f.o.b. value, applicab le until the seventh year following the entr y into 
force of the Agreement (1 February 2005), and 55 per cent of the f. o.b. value as from the eighth year.  Sets or assortments of 
goods qualify as originating provided the va lue of the non-originating goods does not exceed 6 per cent of the f.o.b. value. 
Note: The agreements signed with the United States and the European  Union are not yet in force. 
Source : WTO Secretariat on the basis of online information fro m the Ministry of Trade, Industry and Tourism, " Comercio 
Exterior:  TLC ".  Viewed at:  https://www.mincomercio. gov.co/mincomercioexterior/index.php;  online 
information from the Organization of American States (OAS), " Información sobre Colombia:  Acuerdos 
comerciales ".  Viewed at:  http://www.sice.oas.org/ctyi ndex/COL/COLAgreements_s .asp#Inforce;  online 
information from LAIA, " Integración y Comercio:  Acuerdos:  Colombia ".  Viewed at:  
http://www.aladi.org/nsfaladi /textacdos.nsf/vpaises/colom bia;  Ministry of Trade, Industry and Tourism (2007), 
Normas de origen, preferen cias arancelarias y regist ro de productores nacionales .  Viewed at:  
http://www.mincomercio.gov.co/eCont ent/documentos/comercio/CartillaNo rmasOrigen.pdf;  Commission 
Regulation (EU) No.1063/2010 of 2010;   Plazas Peralta, G.S. (2009), Normas de origen y acuerdos comerciales , 
2 March, Bogotá Chamber of Commerce.  Viewed  at:  http://camara.cc b.org.co/documentos/5694_ 
normasdeorigeny_acuerdoscomerciale s.pdf;  and information provided by the Colombian authorities.  
24. Colombia has notified the WTO of its prefer ential rules of origin as specified in the 
agreements with the Andean Community and LAIA.30 
25. Specific Requirements of Origin (SROs) can be revised in the different  regional agreements.  
In the Andean Community Framework, the CAN Secr etariat can establish and revise them, either at 
the request of the party or on its own initiative, provided they constitute a tool for economic and technological development of the subregion.  When the Secretariat acts on its own initiative, it informs the parties of its motives and requests comments within 20 days.
31  The LAIA Committee of 
Representatives establishes and modifies SROs at the request of the parties.  The Committee may also 
establish, at the request of parties, SROs for goods produced with materials originating in the 
participating countries but produced in third parties,  provided the value of regional content is 50 per 
cent of the f.o.b. value.32  The CAN-MERCOSUR Administration Commission agrees, modifies, or 
repeals SROs when this is considered justified.33 
26. As of December 2011, SROs were being applied to some 160 products in the 
CAN framework34, and 624 within the LAIA.35  In addition, specific requirements were being applied 
                                                      
30 WTO documents G/RO/N/1 of 9 May 1995, G/RO/N/1/Add.1 of 22 June 1995 (CAN) and 
G/RO/N/12 of 1 October 1996 (LAIA). 
31 For further information, see CAN Decision No. 417 of 1997. 
32 LAIA Resolution No. 252 of 1999. 
33 For further information, see CAN-MERCOSUR  Economic Complementarity Agreement No. 59, 
Annex IV. 
34 For further information on SROs, see Andean Community online information, " Normas de origen:  
Requisitos específicos de origen vigentes en la Comunidad Andina " [Rules of origin:  Specific requirements of Colombia WT/TPR/S/265/Rev.2 
 Page 47 
 
 
  to 769 items in trade with Argentina (NALDISA  2007), 1,009 with Brazil, 21 with Paraguay and 
48 with Uruguay under the CAN-MERCOSUR Agreemen t.  In the framework of LAIA, Colombia 
has signed several regional market opening agreemen ts with the Plurinational State of Bolivia, 
Ecuador and Paraguay.  These do not contain any ru les-of-origin clause, but encompass products for 
which member countries unilaterally lift all tariffs a nd other restrictions, when they are originating.  
Each Agreement has its own rules of origin regime.36 
(iv) Tariffs 
(a) MFN tariff structure and levels 
27. Tariff policy is defined according to the A ndean Community framework and guidelines.  
Colombia applies the CAN Common External Tari ff, with certain exceptions;  and it uses the 
Andean countries' Common Tariff Nomenclature  (NANDINA), which is based on the Harmonized 
Commodity Description and Coding System (HS).  Colombia only applies ad valorem  tariffs, for 
which the  duties are calculated on the basis of the c.i.f. value of the goods in question.  It implements 
the Andean Price Band System (SAFP) on imports of various agricultural products, including:  palm oil, soybean oil, white rice, white sugar, ra w sugar, pigmeat, barley, whole milk, yellow maize, 
white maize, yellow soya, wheat, and chicken cuts.  In 2010, the SAFP was being applied to 163 tariff 
lines (0.9 per cent of the tariff universe) (Chapter IV(1)). 
28. In 2010, the Colombian Tariff contained 7,273 lines at the 2007 HS ten-digit level, compared 
to 6,993 lines at the time of the l ast trade policy review in 2006.  By April 2011, the number of tariff 
lines had grown to 7,285;  and in August that year , when Colombia implemented its latest tariff 
reform, the number was 7,292 (Table III.3).  The av erage MFN applied tariff rate rose slightly by 
0.2 percentage points from 12 per cent in 2006 to 12.2 per cent in 2010.  Nonetheless, following the 
tariff reform, the average tariff dropped to 8.2 per cen t in the first seven months of 2011;  and in 
August that year, the arithmetic mean fell further to  6.2 per cent, as a result of the temporary reduction 
on certain tariff items (Table III.3). 
Table III.3 
MFN tariff structure, 2006, 2010 and 2011 
(Percentage) 
  2006 2010a 2011 
January-Julyb August-Decemberb
1. Total number of lines 6,993 7,273 7,285 7,292 
2. Non- ad valorem  tariffs (% of tariff lines) 0.0 0.0 0.0 0.0 
3. Non- ad valorem  tariffs with no AVEs (% of tariff lines) 0.0 0.0 0.0 0.0 
4. Tariff quotas (% of tariff lines) 0.3 0.1 0.1 0.1 
5. Duty-free tariff lines (% of tariff lines) 3.0 4.2 4.8 47.5 
6. Average lines above zero (%) 12.3 12.7 8.6 11.8 
7. Arithmetic mean 12.0 12.2 8.2 6.2 
8. Agricultural products (WTO definition)  16. 5 18.3 14.8 14.5 
                                                                                                                                                                     
origin in force in the Andean Community].  Viewed  at:  http://www.comunidadandina.org/origen.htm;  and 
LAIA Resolution No. 252 of 1999. 
35 For further information on these products see LAIA Resolution No. 252 of 1999, Annex 2. 
36 Online information from LAIA, " Integración y Comercio:  Acuerdos:  Disposiciones de 
Internalización, Sumarios y Textos:  Acuerdos Actuales:  Colombia " [Importation provisions, summaries and 
texts:  Current agreements:  Colombia].  Viewed at:  http://www.aladi.org/ 
nsfaladi/textacdos.nsf/vpaises/colombia. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 48 
  
    2006 2010a 2011 
January-Julyb August-Decemberb
9. Non-agricultural products (excluding oil) 11.3 11.3 7.2 4.9 
10. Agriculture, hunting, forestry and fishing (ISIC 1) 11.7 11.7 10.1 9.9 
11. Mining (ISIC 2) 5.2 5.2 5.0 1.3 
12. Manufacturing (ISIC 3) 12.1 12.3 8.1 6.0 
13. Raw materials 11.6 11.8 9.9 8.5 
14. Semi-processed products 10.0 9.7 5.2 2.5 
15. Finished products 13.2 13.8 9.6 7.9 
16. Domestic tariff peaks (% of tariff lines)c 0.4 0.8 1.4 1.4 
17. International tariff peaks (% of tariff lines)d 24.7 25.0 1.6 1.6 
18. Overall standard deviation of  applied rates 7.5 9.4 8.6 9.3 
19. Nuisance applied rates (% of tariff linese 0.0 0.0 0.0 0.7 
20. Bound tariff lines (% of tariff lines) 100.0 100.0 100.0 100.0 
a Includes the annual average tariffs of the Andean Price Band system (SAFP). 
b Includes the six-monthly SAFP averages. 
c Domestic tariff peaks are defined as rates exceeding thr ee times the overall simple average of applied rates. 
d International tariff peaks are defined as rates exceeding 15 per cent. 
e Nuisance rates are above zero, but no more than 2 per cent. 
Source : WTO Secretariat calculations , based on data provided by  the Colombian authorities. 
29. In 2010, Colombia applied 36 different tariff ra tes, ranging from 0 to 119.11 per cent, when 
the rates produced by price bands are taken into ac count;  if the latter were  not included, the tariff 
would have 13 different rates, ranging from 0 per cent to 98 per cent.  In 2011, both the number of 
tariff rates applied and the range remained uncha nged.  Despite the liberalization process, the 
maximum applied rate actually rose during the review period, from 80 per cent in 2006 to 98 per cent 
in August 2011.  Although only a few tariff lines have applied rates of over 20 per cent, their 
proportion has increased since 2006.  Nonetheless, th ere has also been a si gnificant increase in the 
percentage of duty-free tariff lines, from 3 per cent of the total in 2006 to 47.3 per cent in 
August 2011.  This mainly reflects the temporary reduction in tariffs implemented in August 2011, 
which included a zero rate of duty on raw materi als and capital goods not produced in Colombia, 
which in normal circumstances pay a tariff of 5 per cent Chart III.1). Colombia WT/TPR/S/265/Rev.2 
 Page 49 
 
 
  3.033.8
14.324.2 24.0
0.00.84.232.5
14.523.8 23.4
0.31.24.862.3
10.820.5
0.1 0.01.447.5
15.4 15.220.3
0.1 0.01.4
05001,0001,5002,0002,5003,0003,5004,0004,5005,000
Duty-free >0-5 >5-10 >10-15 >15-20 >20-25 >25Chart III.1
Frequency distribution of MFN tariff rates, 2006, 2010 and 2011
Number of tariff linesa
2006
2010
January-July 2011
August-December 2011
a
Note:
Source :Total number of tariff lines:  6,993 in 2006;  7,273 in 2010;  7,285 in April 2011 and 7,292 in August 2011.
Figures indicate the percentage of the number of tariff lines.
WTO Secretariat calculations, based on da ta provided by the Colombian authorities.
 
 
30. Agricultural products (WTO definition) cont inue to enjoy greater protection than 
non-agricultural goods, and the disparity has widene d as a result of the temporary tariff reduction, 
which mainly affected the industrial sector (Table III .4).  The average tariff  for agricultural products 
(WTO definition), which in 2010 was 18.3 per cent, dropped to 14.5 per cent in August 2011, while 
the average tariff on non-agricultural products fell sharply from 11.3 per cent to 4.9 per cent.  Also in 
August 2011, the highest average tariff per WT O category was applied to agricultural products, 
specifically animals and products of animal origin, and dairy products, with tariffs of 25.2 per cent 
and 55.5 per cent, respectively, compared to 32.4 per cent and 58.9 per cent in 2010.  This represents 
a substantial increase on the tariffs applied in 200 6, which were 23.6 per cent and 21.2 per cent, 
respectively.  The highest tariff in 2010 was 119.1 per cent, applied to seven lines of HS heading 
02.07 (meat and edible offal, of poultry), whereas the maximum tariff in 2011 was 98 per cent (both 
in the first seven months of the year an d after August), applied to 14 lines of the 
HS heading 04.02 (concentrated milk and cream). 
31. The tariff applied by Colombia was until 2008 based on the Andean tariff structure, under 
which tariffs rise according to the level of pro cessing of the good in question (Decisions Nos. 370, 
371 and 465) - except in the case of specific raw mate rials, imports and capital goods not produced in 
the Andean subregion.  Until a common tariff policy is defined in the CAN framework, Colombia has 
departed from the negotiated common tariffs an d the level-of-processing criterion on which the 
Andean policy was based.  As a result, raw material  imports are currently subject to a higher average 
tariff than semi-processed products. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 50 
  
  Table III.4 
Summary analysis of the MFN tariff, 2006, 2010 and 2011  
Product description 2006 2010a January-July 
2011b August-December 
2011b Bound 
tariff 
No. of 
lines Average 
(%) No. of 
lines Average 
(%) No. of 
lines Average 
(%) No. of 
lines Average 
(%) Range 
(%) 
Total 6,993 12.0 7,273 12.2 7,285 8.2 7,292 6.2 15-227 
HS 01-24 989 17.5 1,042 19.2 1,045 15.3 1,045 15.0 15-227 
HS 25-97 6,004 11.0 6,231 11.0 6,240 7.0 6,247 4.7 30-180 
By WTO category          
Agricultural products 943 16.5 959 18.3 966 14.8 966 14.5 15-227 
Animals and products of 
animal origin 106 23.6 111 32.4 111 28.5 111 25.2 70-209 
Dairy products 34 21.3 35 58.9 35 56.2 35 55.5 90-159 
Coffee and tea, cocoa, sugar, 
etc. 171 17.2 180 16.0 181 11.1 181 11.3 70-195 
Cut flowers, plants 53 8.4 52 8.7 52 7.5 52 7.5 70-90 
Fruit and vegetables 213 17.7 221 17.7 227 15.7 227 15.7 15-178 
Cereals 36 20.8 39 19.1 39 14.8 39 15.4 90-194 
Oilseeds, oils and fats and 
products thereof 106 15.0 103 12.1 103 3.8 103 4.1 75-227 
Beverages and spirits 52 18.8 54 18.9 54 14.4 54 14.4 70-137 
Tobacco 12 16.7 12 16.7 12 12.9 12 12.9 70-70 
Other agricultural products 
n.e.s. 160 10.0 152 9.1 152 8.5 152 8.4 35-151 
Non-agricultural products 
(including petroleum) 6,050 11.3 6,314 11.3 6,319 7.2 6,326 4.9 30-104 
Non-agricultural products 
(excluding petroleum) 6,021 11.3 6,284 11.3 6,289 7.2 6,296 4.9 30-104 
Fish and fishery products 138 18.8 168 18.5 164 13.9 164 13.7 35-104 
Mineral products, precious 
stones and precious metals 374 10.0 377 10.1 377 6.1 377 3.6 35-35 
Metals 706 10.0 727 10.1 728 5.7 734 3.0 35-35 
Chemicals and photographic 
goods 1,421 7.4 1,525 7.3 1,519 5.1 1,519 2.0 30-70 
Leather, rubber, footwear and 
travel goods 211 13.1 211 13.1 211 8.1 211 6.5 30-35 
Wood, wood pulp, paper and 
furniture 325 12.9 329 12.8 329 7.9 329 6.2 35-35 
Textiles and clothing 943 18.3 950 18.3 949 9.7 949 8.7 35-40 
Transport equipment 193 14.2 218 14.8 239 13.1 239 11.1 35-40 
Non-electrical machinery 759 9.1 800 9.0 793 5.6 794 2.6 35-35 
Electrical machinery 406 10.2 410 10.3 410 6.4 410 3.7 35-35 
Non-agricultural products 
n.e.s. 545 10.9 569 11.6 570 9.1 570 7.5 35-35 
Petroleum 29 10.0 30 9.7 30 5.0 30 1.0 35-35 
By ISIC sectorc           
Agriculture and fishing 399  11.7 408  11.7 413  10.1 413  9.9 20-194 
Mining 110  5.2 108  5.2 108  5.0 108  1.3 35-35 
Manufacturing  6,483  12.1 6,756  12.3 6,763  8.1 6,770  6.0 15-227 Colombia WT/TPR/S/265/Rev.2 
 Page 51 
 
 
  Product description 2006 2010a January-July 
2011b August-December 
2011b Bound 
tariff 
No. of 
lines Average 
(%) No. of 
lines Average 
(%) No. of 
lines Average 
(%) No. of 
lines Average 
(%) Range 
(%) 
By HS Section          
01 Live animals;  animal 
products 268 20.7 305 27.5 302 23.7 302 22.6 35-209 
02 Vegetable products 378 14.6 380 14.4 386 12.3 386 12.5 15-195 
03 Fats and oils 62 17.3 64 13.9 64 3.9 64 4.3 75-227 
04 Prepared foodstuffs, etc.  281 18.4 293 18.1 293 13.1 293 12.9 35-151 
05 Mineral products 194 6.2 192 6.1 192 5.0 192 1.0 35-35 
06 Products of the chemical or 
allied industries 1,340 6.6 1,423 6.3 1,419 4.9 1,419 1.8 30-180 
07 Plastic and rubber 298 13.2 317 13.1 315 6.7 315 4.9 30-35 
08 Raw hides and skins 80 12.1 78 12.4 78 8.5 78 7.7 35-70 
09 Wood and articles of wood 98 12.3 107 12.5 107 6.5 107 5.0 35-35 
10 Pulp of wood, paper, etc. 204 12.6 202 12.5 202 8.2 202 6.3 35-35 
11 Textiles and textile articles 930 18.1 936 18.1 935 9. 6 935 8.6 35-99 
12 Footwear, hats and other 
headgear 58 18.8 56 18.8 56 12.8 56 12.9 35-40 
13 Articles of stone 163 13.8 168 13.9 168 6.6 168 5.0 35-35 
14 Precious stones, etc. 57 11.1 57 11.1 57 7.1 57 4.2 35-35 
15 Base metals and articles of 
base metal 690 10.4 713 10.5 714 5.9 720 3.4 35-35 
16 Machinery and mechanical 
appliances 1,199 9.4 1,236 9.3 1,229 5.9 1,230 3.1 35-35 
17 Transport equipment 205 14.1 230 14.6 251 12.8 251 10.7 35-40 
18 Precision instruments 303 6.9 285 7.1 285 5.6 285 2.8 35-40 
19 Arms and ammunition 28 18.2 69 17.5 69 14.9 69 14.9 35-35 
20 Miscellaneous manufactured 
articles 150 17.9 155 18.0 156 13.1 156 13.0 35-40 
21 Works of Art 7 20.0 7 20.0 7 15.0 7 15.0 35-35 
By state of processing          
First stage of processing 810 11.6 843 11.8 845 9.9 845 8.5 15-194 
Semi-processed products 2,348 10.0 2,429 9.7 2,425 5.2 2,431 2.5 30-195 
Fully processed products 3,835 13.2 4,001 13.8 4,015 9.6 4,016 7.9 35-227 
a Includes the annual average tariffs of the Andean Price Band System (SAFP). 
b Includes the semi-annual tariffs of the SAFP. 
c ISIC (Rev.2), except fo r electricity (one line).  
Source : WTO Secretariat estimates, based on data supplied by the Colombian authorities. 
(b) Tariff quotas 
32. During the review period, Colombia notifie d some products subject to tariff quotas in 
2006-2010 to the WTO, including meats, dairy products , grains and cereals, soya, oils and fats, and 
cotton.37  Apparently, Colombia does not make use of  these quotas because the applied tariff is below 
the in-quota tariff. 
                                                      
37 WTO documents G/AG/N/COL/37 of 9 October 2009, G/AG/N/COL/41 of 13 January 2011 and 
G/AG/N/COL/47 of 25 November 2011. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 52 
  
  33. In 2010-2011, Colombia opened quotas for five products, of which all except 
whey (HS sub-category 0404.10.10.00) are covered by the Government Mechanism for Administering Agricultural Quotas (MAC) (Table III.5) (Chapter IV ).  This mechanism w as established in 2004 for 
imports from non-CAN member countries and is applicable to 11 tariff lines including the following 
agricultural products:  yellow flint maize, white  flint maize, rice, sorghum, soybeans and cotton.
38  
Although the mechanism cannot be applied in a wa y that is incompatible with the free trade 
agreements currently in force in Colombia39, the importer is required to also purchase national output 
if the imports are processed within the quota. 
34. Most products subject to tariff quotas are also covered by the price band system:  157of the 
163 tariff lines covered by the price band are also subject  to a tariff quota.  In addition, of the four 
products for which Colombia opened a tariff quo ta under the MAC in 2010 and 2011, three of 
them (yellow flint maize, white flint maize, and soybeans) are also covered by the price 
band (Table III.5).  Following application of the pr ice band system, the applied tariffs were zero in 
some cases in 2011 which made the quota redundant, sin ce the imports were made at that tariff rate.  
Moreover, in the case of white flint maize (HS line 1005.90.12.00), the SAFP was suspended in 2011, 
and the out-of-quota MFN tariff was applied.  For other products (yellow flint maize and beans), 
although the price band system continues to be used, it was decided in 2011 that if the tariff calculated 
by the SAFP was below the maximum tariff (5 per cent in 2011), then the latter would be used. 
Table III.5 
Tariff quotas, 2010-2011 
Tariff line Description Year Volume (tonnes) In-quota 
tariff Out-of-quota tariff 
Quota Importsa Excl. 
SAFPIncl. SAFP  
2010b Jan-Jul  
2011c Aug-Dec  
2011d 
0404.10.10.00 Whey partly or totally 
de-mineralized, whether or not concentrated or 
containing added sugar or 
other sweetening matter 2010
e 3,000 600 20 94 94   
2011e 3,000 597 20 94  94 94 
1005.90.11.00 Flint maize, yellow 2010f 2,600,00
0 1,719,448 5 15 11.5   
2011g 2,040,00
0 1,152,040 0 5h  5 5i 
1005.90.12.00 Flint maize, white 2010f 123,000 65,500 0 40 37.9   
2011g 80,000 51,831 0 40  40j 40j  
1201.00.90.00 Other beans ( poroto, 
frijol, frejol beans) 
soybeans, whether or not 
broken 2010f 300,000 232,890 2 12 10.1   
2011g 300,000 166,154 0 5h  5  5i 
                                                      
38 Decree No. 430 of 2004. 
39 Information provided by the authorities. Colombia WT/TPR/S/265/Rev.2 
 Page 53 
 
 
  Tariff line Description Year Volume (tonnes) In-quota 
tariff Out-of-quota tariff 
Quota Importsa Excl. 
SAFPIncl. SAFP  
2010b Jan-Jul  
2011c Aug-Dec  
2011d 
5201.00.30.00 Cotton, not carded or 
combed, of yarn length 
greater than 22.22 mm but not longer than 
28.57 mm 2010
k 52,000 57,229 0 10 10   
2011g 0 32,920 0 5  5 5 
a Corresponds to total imports made. 
b Tariffs subject to the SAFP are calculated on the basis of the MFN tariff of 2010. c Tariffs subject to the SAFP are calculated on the basis of the MFN tariff of July-August 2011. d Tariffs subject to the SAFP are calculated on the basis of the MFN tariff of August-December 2011. 
e Decree No. 2.112 of 2009 suspends the SAFP. 
f Decree No. 4.551 of 2009 establishes the annual quotas and in-quota tariffs. 
g Decree No. 4.662 of 2010 establishes the annual quotas and in-quota tariffs. 
h The tariff for this product is subject to the SAFP. 
i Decree No. 14 of 2010 establishes in-quota tariffs and Decree No. 4.900 of 2011 establishes the annual quotas and in-quota 
tariffs. 
j The SAFP was suspended in 2011. 
k Decree No. 760 of 2009 sets cotton quotas and the in-quota tariff. 
Source : Ministry of Agriculture and Rural Development;  and information provided by the Colombian authorities.  
35. Colombia has also negotiated tariff quotas for ag ricultural products under several preferential 
agreements (Table III.6). 
Table III.6 
Preferential agricultural quotas, 2006-2011 
(Tonnes, unless indicated otherwise) 
Tariff line Product Year Quota 
volume Country 
subject to the 
quota Import 
volumea Tariff quota Decree 
No. In Out 
0201.30.00.10 Meat of bovine 
animals, fresh or 
chilled, boneless, thin cut 2006 3,713 MERCOSUR 40 14 55 141 of 
2005 
2007 3,825 223 13 50 
2008 3,939 111 11 46 
2009 4,057 228 10 41 
2010 4,179 181  37 
2011 4,305 59 8 32 
0201.30.00.90 0202.30.00.10 
0202.30.00.90 0206.10.00.00 
0206.21.00.00 
0206.22.00.00 0206.29.00.00 
0210.20.00.00 
0504 Meat of bovine 
animals, frozen, 
bovine offal and intestines 2006 2,601 MERCOSUR 2,081 13.8
b-16c 64b-67.9c 141 of 
2005 2007 2,653 2,603 12.6b-14.6c 64b-67.2c 
2008 2,706 2,291 11.4b-13.2c 65b-66.5c 
2009 2,760 3,224 10.2b-12c 66b-65.8c 
2010 2,815 2,795 9.2b-10.6c 67b-65.3c 
2011 2,872 671 8b-9.2c 64b-64.7c 
0402 Milk 2006 3,606 MERCOSUR 22 15 98 141 of 
2005 2007 3,716 0 5.6 98 
2008 3,827 74 0 98 
2009 3,942 325 34 98 
2010 4,060 200 14.6 98 
2011 4,182 1,601 8.2 98 
1602.10.00.00 1602.49.00.00 
1602.50.00.00, 
1602.90.00.00 Prepared or 
preserved meat 2006 7,427 MERCOSUR 40 16
d- e 16d;  Bre 141 of 
2005 2007 7,649 365 15d-13e 15d;  13e 
2008 7,880 316 13d-11e 13d;  11e 
2009 8,114 545 12d-10e 12d;  10e 
2010 8,358 366 11d-9e 11d;  9e 
2011 8,610 119 9d-8e 9d;  8e WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 54 
  
  Tariff line Product Year Quota 
volume Country 
subject to the 
quota Import 
volumea Tariff quota Decree 
No. In Out 
1704f Sugar confection 
(incl. white 
chocolate), no 
cocoa 2006 137 MERCOSUR 184 10 20 141 of 
2005 2007 140 188 7 20 
2008 143 115 3.4 20 
2009 146 196 0 20 
2010 146 159 0 20 
2011 146 430 0 20 
1806f Chocolate and other 
food products containing cocoa 2006 241 MERCOSUR  202 10 20 141 of 
2005 
2007 246 230 7 20 
2008 251 206 3.4 20 
2009 256 148 0 20 
2010 256 119 0 20 
2011 256 98 0 20 
1901.10.10.00 Food preparations 
for infant use, 
prepared for retail 
sale;  milk formulas for infants 2006 300 MERCOSUR 673 0 16 141 of 
2005 
2007 300 1,445 0 15 
2008 300 1,105 0 13 
2009 300 1,125 0 12 
2010 300 1,275 0 11 
2011 300 906 0 9 
2208.90.10.00 
(millions of 
litres)  Other Ethyl 
Alcohol (Strength 
of Less than 80 degrees), 
Liqueurs 2010 12.0 Northern 
Triangle of 
Central America 0 0 20 4.768 of 
2009  
2011 12.6 0 0 15 
2309.10.90.00 Other dog or cat 
food for retail sale 2010 2,400 Guatemala 0 0 16 4.768 of 
2009 2011 2,448 
2010 1,000 Honduras 0 0 5 
  2011 1,000      
a Corresponds to total imports made from countries subject to the quota. b Bovine meat and offal. 
c Bovine intestines.  The tariff is calculated on the basi s of the tariff reduction progr amme contained in Economic 
Complementarity Agreement No. 59 between MERCOSUR States parties and members of CAN. 
d Argentina, Paraguay and Uruguay.  The tariff is calculated on the basis of the tariff reduction programme contained in Econom ic 
Complementarity Agreement No. 59 between MERCOSUR States parties and members of CAN. 
e Brazil.  The tariff is calculated on the basis of the tari ff reduction programme contained in Economic Complementarity 
Agreement No. 59 between MERCOSUR States parties and members of CAN. 
f For Argentina only. 
Source : Ministry of Agriculture and Rural Development;  and information provided by the Colombian authorities.  
(c) Tariff bindings 
36. Colombia bound all of its tariffs in the Urugua y Round at rates varying between 15 per cent 
and 227 per cent (Table III.4).  Roughly 81 per cen t of the tariff universe is bound at rates between 
30 per cent and 35 per cent, while 6.3 per cent is bound at higher levels varying between 85 and 
227 per cent.  Bound tariffs on agricultural prod ucts range between 15 per cent and 227 per cent, 
whereas the rates for non-agricultural products are be tween 30 per cent and 104 per cent.  The highest 
bound rate of 104 per cent is levi ed on fish and fish products. Colombia WT/TPR/S/265/Rev.2 
 Page 55 
 
 
  (d) Preferential tariffs 
37. Colombia grants preferential treatment to all imports from the Plurinational State of Bolivia, 
Ecuador and Peru, provided they fulfil the Andean Community's origin requirements.40  Colombia 
also grants preferential treatment to imports from co untries with which it has signed agreements in the 
LAIA framework and under other bila teral agreements (see Chapter II).   The preferences granted to 
the Bolivarian Republic of Venezuela as a former CAN member were extended by Colombia until the 
partial-scope agreement being negotia ted within LAIA comes into force.41 
38. The average of preferential tariffs applied per country varies from 0.2 per 
cent (August version), for its Andean Community partners, to 4.6 per cent for CARICOM member 
countries, with average rates of 6 per cent for Panama and 6.3 per cent for countries such as 
Costa Rica and Nicaragua.  In th ese three cases, the preferences c over a very small proportion of the 
tariff universe - 221 tariff lines in the case of Panama, 46 in the case of Costa Rica, and just 34 tariff lines for Nicaragua.  The preferential tariffs app lied on agricultural products are nearly always 
substantially higher than those applie d to non-agricultural products, except for 
CAN countries (Table III.7). 
Table III.7 
Summary of preferential tariffs, August 2011  
 
Preferential linesa 
(% of total tariff 
lines) Total WTO categories 
Agricultural products Non-agricultural products 
(excl. oil) 
Average 
(%) Tariffs with 
preference
(%) Average 
(%) Tariffs with 
preference
(%) Average 
(%) Tariffs with 
preference
(%) 
MFN  6.2 47.5 14.5 2.9 4.9 54.2 
Regional agreementsb        
CARICOM 17.5 4.4 61.1 8.9 41.2 3.8 64.0 
Andean Community 74.9 0.3 97.8 0.8 96.2 0.2 98.0 
Northern Triangle of 
Central America        
El Salvador 73.3 3.7 71.9 9.1 48.2 2.9 75.4 
Guatemala 73.4 3.6 72.0 9.1 47.7 2.8 75.5 
Honduras 85.7 2.5 80.7 8.5 48.7 1.6 85.5 
LAIA agreementsb        
Argentina 98.1 2.1 55.2 5.0 43.8 1.6 56.8 
Brazil 99.6 2.2 59.7 5.0 41.7 1.8 62.3 
Chile 98.7 0.4 97.1 2.9 81.4 0.0 99.6 
Cuba 82.2 4.5 53.9 10.7 14.7 3.6 59.8 
Mexico 97.7 0.9 94.8 6.2 64.3 0.1 99.4 
Paraguay 99.6 1.3 57.6 4.1 40.6 0.9 60.1 
Uruguay 97.2 1.7 60.8 5.3 42.5 1.2 63.4 
Bilateral agreementsb        
Costa Rica 0.6 6.2 47.5 14.3 2.9 4.9 54.2 
Nicaragua 0.5 6.2 47.6 14.4 3.1 4.9 54.3 
                                                      
40 CAN, Press communiqué, " Perú completó su plena incorporación a la zona of libre comercio 
andina " [Peru completes full integration into the Andean Free Trade Zone], 10 Janu ary 2006.  Viewed at:  
http://www.comunidadandina.org/ prensa/notas/np10-1-06.htm. 
41 CAN Decision No. 746 of 27 April 2011. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 56 
  
   
Preferential linesa 
(% of total tariff 
lines) Total WTO categories 
Agricultural products Non-agricultural products 
(excl. oil) 
Average 
(%) Tariffs with 
preference
(%) Average 
(%) Tariffs with 
preference
(%) Average 
(%) Tariffs with 
preference
(%) 
Panama 3.0 5.9 49.6 13.9 6.1 4.7 56.2 
a The August 2011 MFN contains 7,292 tariff lines. b In cases where a country has several preferential agreements with Colombia, and different preferential tariffs are applied to  the 
same product under the different agreements , the highest preference was used in each case to calculate the average preferential  
tariff. 
Source : WTO Secretariat estimates, based on data provided by the Colombian authorities.  
(e) Tariff concessions 
39. Colombia offers tariff concessions to impor ters under the various export promotion 
programmes (Special Import-Export Systems, Free Zones, and Special Economic Export Zones (see section (3)(iv)) and the various import procedures or customs regimes (Table AIII.1).  These regimes provide for relief from payment of duti es and other taxes on goods imports under certain 
conditions. 
40. Decree No. 4.743 of 2005 made it possible to grant tariff exemptions, for a 
five-year period (2005-2010), on imports of machinery, equipment and spare parts intended for the extraction, treatment, processing and transport of mi nerals and the recovery, pipeline transport and 
refining of hydrocarbons.  The decree lists the products that are subject to tariff exemptions.
42  
Although these exemptions were repealed as orig inally envisaged, a 50 per cent exemption was 
applied to the current tariff for imports of 21 ta riff lines at the ten-digit level from 2011 to 2015, 
including machinery, equipment, and spares inte nded for the extraction, treatment, processing and 
transport of minerals and the recovery, pi peline transport and refining of hydrocarbons.43  Under 
Andean Community regulations, Colombia is onl y authorized to grant these exemptions having 
previously confirmed a shortage of subregional supply, and only when the imports were made by 
government entities or enterprises that directly e ngage in activities of exploration, extraction, 
treatment, processing and transport, or refinery of  products from the coal and hydrocarbons industry.44 
41. The CAN Economic Complementarity Agreement for the Automotive Sector, in force from 
2000 to 2011, granted a suspension of import duties on spares and parts intended for use in vehicle production and assembly, for automobile manufacturers requesting this.
45  This enabled assembly 
firms to incorporate subregional and imported materi al, and allowed the vehicle produced to circulate 
in the subregion duty-free.  The agre ement is currently being renegotiated.46 
                                                      
42 Decree No. 4.743 of 30 December 2005 (v iewed at:  http://www.presidencia.gov.co/ 
prensa_new/Decreeslinea/2005/diciembre/30/dec4743301205.pdf), and Decree No. 260 of 2005 (Tariff 
exemption for the activities of mining and oil companies). 
43 Decrees Nos. 562 of 2 March 2011 and 1.570 of 13 May 2011. 
44 CAN Resolution No. 969 (Authorization for Colombia to grant tariff exemptions in the 
hydrocarbons).  Viewed at:  http://www.comunidadandina.org/normativa/res/r969sg.htm. 
45 Complementarity Agreement in the Automotive Sector.  Viewed at:  
http://www.comunidadandina.org/norma tiva/tratprot/conv_automotor.htm. 
46 Information provided by the authorities. Colombia WT/TPR/S/265/Rev.2 
 Page 57 
 
 
  (v) Other charges on imports 
(a) Value added tax (VAT) 
42. Value-added tax, also known as "sales tax" in Colombia47, is charged on the value of the 
imported product including tariffs.48  Nonetheless, when the import va lue also includes the provision 
of a service, the tax base is determined pursuant to the provisions of the WTO Customs Valuation 
Agreement.49  In the specific case of beer, VAT is charged on the "retail price" and not on the customs 
value.  The "retail price" is calculated differently  depending on whether the beer is produced in 
Colombia or imported.  Whereas the retail price of  imported beer is the customs value, including 
tariffs plus a 30 per cent profit margin, the retail price of domestically produced beer is the price 
invoiced to the distributor.50 
43. Since 2006, the general VAT rate has been 16 per cent, with a number of exceptions.51  
Certain products are taxed at rates between 10 pe r cent and 35 per cent (Table III.8).  During the 
review period, these rates, and the produc ts to which they apply, have changed.52  For example, VAT 
on beer was raised from 11 per cent in 2006 to 14 per cent between July and December 2010;  and since 2011, it has been subject to the ge neral rate of 16 per cent (Table III.8).
53  In addition, the 2 per 
cent rate charged on live animals (HS headings 01. 02, 01.03, 01.04, 01.05, 01.06, 03.01) was repealed 
December 200654, and VAT on these products is cu rrently charged at 16 per cent. 
44. Both national and imported products are liabl e for VAT;  and since 2006 the same rates have 
charged on domestic and importe d products alike (Table III.8).55  In the case of beer, however, there 
could be a difference in VAT incidence since the ta x base for imported beers is calculated differently 
from that applicable to domestically produced beers.56 
Table III.8 
Other VAT rates 
HS Code Description Rate 
Imports National 
production 
0901 Coffee, whether or not roasted or decaffeinated;  coffee husks or skins;  coffee 
substitutes containing coffee in any pr oportion, including soluble coffee  
10%  
10% 
1001 Wheat and meslin 
1005 Maize for industrial use 
10.06 Rice for industrial use 
1101 Wheat or meslin flour 
11.02 Other cereal flours 
1209.99.90.00 Seeds for sugar cane 
                                                      
47 DINA (2009). 
48 Tax Statute, Article 459. 
49 Tax Statute, Article 459. 
50 Tax Statute, Article 475 and Law No. 223 of 1995, Article 189. 
51 Tax Statute, Article 468. 
52 For further information on the rates in force in 2006, see WTO (2006). 
53 Tax Statute, Article 475. 
54 Tax Statute, Article 468-2 and Law No. 1.111 of 2006, Article 78. 
55 Tax Statute, Articles 468-1, 471, 473 and 475 and WTO (2006). 
56 Tax Statute, Articles 468-1, 471, 473 and 475. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 58 
  
  HS Code Description Rate 
Imports National 
production 
1601 Sausages and similar products, of meat, m eat offal or blood, food preparations based 
on those products 
1602 Other prepared and preserved meat, meat offal or blood 
1701 Cane or beet sugar 
1702.30.20.00 Glucose syrups 
1702.30.90.00 Other 
1702.40.20.00 Glucose syrups 
1702.60.00.00 Other fructose, fructose syrup (fructos e content in dry state more than 50% by weight)
1703 Molasses from the extraction or refining of sugar 
1803 Cocoa paste, defatted or not 
1805 Cocoa powder, not sweetened 
1806 Chocolate & other food products contai ning cocoa, except chewing gum, sweets, 
candy, toffees and chocolate bars 
1902.11.00.00 Pastas unc ooked, without filling, not othe rwise prepared, containing egg 
1902.19.00.00 Other 
1905 Bakery, pastry, cakes, bisc uits and other bakers' wares,  whether or not containing 
cocoa;  except bread 
5201 Cotton fibre 
2203 Beer 16% 16% 
8703 Camper vehicles with an f.o.b. value or equivalent thereof, as the case may be, of less 
than US$30,000, including bodywork, chassis and cabins  
20%  
20% 
8903 Vessels for pleasure or sport 
8703 Vehicles with an f.o.b. value or equivale nt thereof, as the case may be, of less than 
US$30,000, including bodywork, chassis a nd cabins, except camper vehicles  
25%  
25% 
8711.30.00.00 
8711.40.00.00 
8711.50.00.00 Motorcycles and scooters, with cylinder capacity exceeding 185 cc 
2208 Ethyl alcohol, un-denaturalized, of less than 80% alcohol strength by volume;  
"aguardientes ", liqueurs, and other spirits;  mixe d alcoholic preparations of a kind 
used to manufacture beverages, other than " sabajaones ", cream punches and aperitifs 
of less than 20º strength  
 
 
35%   
 
 
35% 
8802 Private aircraft 
8703 Automobiles and pick-up trucks with an f.o. b. value or equivalent thereof, as the case 
may be, of less than US$30,000, including bodywork, chassis and cabins 
Source : Tax Statute, Articles  468-1, 471, 473 and 475.  
45. Certain imported products that are not produced in Colombia are exempt or excluded from the 
payment of VAT (Table III.9).57  For an importer to be able to be excluded from VAT payment, the 
Ministry of Trade, Industry and Tourism (MCIT) must certify that there is no domestic production of the product it is intended to import,  before the importation takes place.
58  Also excluded from 
VAT payment are imported products covered by programmes aimed at supporting exports or basic 
industries (Table III.9).59  Beer imports in the department s of San Andrés, Providencia and 
                                                      
57 Tax Statute, Article 482-1. 
58 Tax Statute, Articles 428 and 482-1. 
59 Tax Statute, Article 428. Colombia WT/TPR/S/265/Rev.2 
 Page 59 
 
 
  Santa Catalina are VAT-exempt60, as are imports of consumer goods from firms based in 
Leticia (department of Amazonas).61 
Table.  III.9 
VAT-exempt imports 
Materials to be processed under special import and export programmes or under the Vallejo Plan  
Articles intended for use by the official foreign diplomat ic or consular service a nd foreign technical missions 
Weapons and ammunition for national defence 
Temporary imports of heavy machinery for basic industriesa 
Machinery or equipment for the recycling a nd processing of garbage or waste, and for purifying or treating wastewaters, atmosph eric 
emissions or solid wastes, provided they form part of a programme approved by the Ministry of the Environment 
Equipment for environmental control and monitoring, includi ng that needed to comply with the Montreal Protocol 
Industrial machinery intended for use in the processing of ra w materials, when imported by "high export users" (ALTEX)b 
Goods and equipment under the framework of agreements, treaties, or international ag reements destined for the national governme nt or a 
national public entities, excluding state industrial and commercial firms, and semi-public companies 
Machinery and equipment intended for use in ac tivities that help reduce greenhouse gas emissions 
a Mining, hydrocarbons, heavy chemicals, iron and steel, extrac tive metallurgy, electricity generation and distribution and 
catchment, purification and transport of water. 
b ALTEX users have to show that their a nnual exports represent 30 per cent of their to tal sales value.  In addition, the import ed 
machinery must remain in their ownership fo r a period of not less than its useful life, and may not be transferred for third pa rty 
use, except in the case of transfer to a leasing company, w ith the aim of obtaining financing through a leasing contract.  Fail ure to 
comply with these obligations by ALTEX re sults in the reassessment of unpaid VAT pl us overdue interest, and the payment of a 
fine of 5 per cent of the f.o.b. value of the imported machinery. 
Source : Tax Statute, Article 428.  
(b) Other taxes 
46. Colombia also taxes the consumption of cer tain products, both imported and domestic.  
Consumption tax is charged on:  beer (bottled or  draught), shandy and mixtures of alcoholic and 
non-alcoholic beverages;  spirits, wines and similar aperitifs.62  Although the consumption tax on 
beers is collected nationally, the central govern ment transfers the revenue collected to the 
departments, on condition that it is  used to finance public health.63 
47. The consumption tax base varies by product and may be the retail price or the price of sale to 
the public (Table III.10).64  In general, the tax base and rat es do not vary according to the product's 
origin.65  Nonetheless, when the tax base is the retail price, as in the case of beer, the calculation 
depends on whether it is an imported variety or not.  The retail pric e of imported beer is defined as the 
customs value, including tariffs, plus a marketing ma rgin of 30 per cent;  whereas the retail price of 
domestically produced beer is the amount invoiced to the distributor.66  In the case of wines and spirits 
of an alcohol strength of 20° to 35°, the Nationa l Administrative Department of Statistics (DANE) 
specifies the retail price.  The DANE  also sets the retail price and price of sale to the public each 
                                                      
60 Tax Statute, Article 475.  Excluded goods are not liable for VAT, while exempt goods are zero-rated 
(DINA, 2009). 
61 Law No. 488 of 1998, Article 112 and DINA (2009). 
62 Law No. 223 of 1995, Chapters VII, VIII and IX. 
63 Law No. 223 of 1995, Article 185, 202 and 207 and Instituto de Ciencia Política (2009). 
64 Law No. 223 of 1995, Articles 189 and 205 and Law No. 1.111 of 2006, Article 76. 
65 Law No. 223 of 1995, Articles 189 and 205 and Law No. 1.111 of 2006, Article 76. 
66 Law No. 223 of 1995, Articles 189 and 205. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 60 
  
  semester.67  The price of sale to the public for ciga rettes and manufactured tobacco is calculated 
according to a formula, depending on bra nd and type of prod uct (filtered, etc.).68 
Table III.10 
Consumption tax, 2007 and 2011  
Products Tax base Rates 
2007 2011 
Beers, aerated waters, shandies, and mixtures of alcoholic and 
non-alcoholic beverages    
Beers and shandies Retail price 48% 48% 
Shandies and mixtures  Retail price 20% 20% 
Spirits, wines and similar aperitifs    
Alcohol strength 2-5º to 15 º Retail price 20% Col$256 
Alcohol strength 15º to 20 º Retail price 25% Col$256 
Alcohol strength 20º to 35 º Retail price 35% Col$256 
Alcohol strength over 35º Retail price 40% Col$386 
Cigarettes and manufactured tobacco    
Cigarettes, tobaccos, cigars and "cigarritos" (pack  of 20) Price of sale to the public .. Col$570 
Chewing tobacco (gramme)  Price of  sale to the public .. Col$36 
.. Not available. 
Source : Law No. 223 of 1995, Articles 190 and 206;  Law No. 1.393  of 2010, Articles 5 and 8, and information provided 
by the Colombian authorities.  
48. Since 2010, cigarettes and manufactured tobacco , both foreign and domestic, have been 
subject to a consumption surcharge - equivalent to 10 per cent of the price of sale to the public (as 
defined by the DANE), for cigarettes, and 10 per cen t of the consumption tax per gramme of chewing 
tobacco.69  Colombia's departments mainly use the re venue obtained from the tax to finance public 
health-care services.70 
49. Colombia also levies a global tax on petrol (g asoline) and engine fuel oils, whether domestic 
or imported.  The tax is levied on petrol (regular and extra)  and engine fuel oils, and on any other type 
of petroleum derivative that is used as a motor fuel.71  It is a specific tax charged per 
gallon (Table III.11).72  Petrol and engine fuel oils, whet her imported or domestically produced, are 
also subject to a consumption surcharge of 25 pe r cent, based on the monthly price of sale to the 
public defined by the Ministry of Mines and Ener gy, which mainly takes account of production costs 
and producers' profit margins, t ogether with international prices.73 
                                                      
67 Law 2 No. 23 of 1995, Article 205 and Law No. 1.111 of 2006, Article 76. 
68 For further information on the formula, see Decr ee No. 4.676 of 2006, Article 1.  Also see online 
information from DANE on cigarette and tobacco prices " Información DANE:  Económicas:  Precios:  
Cigarrillos y Tabaco ".  Viewed at:  http://www.dane.gov.c o/index.php?option=com_content&view= 
article&id=347&Itemid=76. 
69 Law No. 1.393 of 2010, Article 6. 
70 Law No. 1.393 of 2010, Article 7. 
71 Law No. 223 of 1995, Article 58. 
72 Law No. 681 of 2001, Article 6. 
73 Online information from the District Finance Secretariat of Bogotá, " Impuesto Sobretasa a la 
Gasolina ".  Viewed at:  http://www.Bogotá.gov.co/porte l/libreria/php/frame_detalle_scv.php?h_id=23651. Colombia WT/TPR/S/265/Rev.2 
 Page 61 
 
 
  Table III.11 
Global tax on petrol (gasoline) and fuel oils for motors, 2006 and 2011  
(Col$/gallon) 
 2006 2011 
Petrol, "Regular" 651.97 785.52 
Petrol, "Extra" 749.77 903.36 
ACPM 432.11 484.17 
Source : WTO (2006), Trade Policy Review:  Colombia  and information provided by the Colombian authorities. 
(vi) Import prohibitions 
50. Colombia continues to prohibit the importation of certain goods on grounds of public health 
or morals, for environmental protection and nati onal security reasons, and to fulfil commitments 
under the international agreements to which Colombia is a signatory, such as the Montreal Protocol of 
1987.  In particular, there is a ban on the importa tion of chemical, biological and nuclear weapons, 
and on nuclear and toxic waste74, and warlike toys.75  Colombia can impose temporary import bans to 
eliminate the risks to affect human, animal and plant health. 
(vii) Licences, registration and other requirements 
51. Colombia applies an automatic licensing system, referred to as "free importation", as well as a 
non-automatic licensing system, known as "prior licensing".  Licences are applied irrespective of the 
origin of the product in question.  Colombia informed the WTO that the import licensing regime did not change significantly during the review period.  Nonetheless, changes have been made in terms of 
the locations through which goods can be imported, the cost of the procedure, extensions of licence 
validity, and the products subject to non-automatic licensing.
76 
52. According to information provided by the author ities, in 2011 there we re 2,939 tariff lines 
subject to automatic licensing, and 188 subject to non-automatic licensing, compared to 2,844 and 
185, respectively in 2006.  These increases are explained by the fact that a non-automatic licence has 
been required since 2010 to import certain precursors for narcotics production77, while the number of 
tariff lines subject to automatic licensing requireme nts has increased owing to a change in tariff 
classification.78 
(a) Automatic licences 
53. Automatic licences are used to implement regulations which, among other things, protect 
animal and plant health, security and the environmen t.  An automatic licence  (also referred to as 
import registration), is required for imports re quiring prior approval by government authorities.79  Any 
                                                      
74 Article 81 of the Political Constitution. 
75 Laws Nos. 18 of 1990 and 42 of 1985. 
76 WTO documents G/LIC/N/3/COL/9 of 10 October 2011, G/LIC/N/2/COL/1 of 6 October 2011, 
G/LIC/N/3/COL/8 of 19 April 2010, G/LIC/N/3/COL/7 of 17 March 2009 and G/LIC/N/1/COL/2 
of 8 October 2007. 
77 Decree No. 3.990 of 27 October 2010. 
78 Information provided by the authorities. 
79 An automatic licence (import registration) is needed to import goods subject to quota in respect of 
quantitative safeguards;  fishery resources, private surve illance and security equipment, radioactive isotopes and 
radioactive material;  clothing and accessories for exclusive use by law enforcement agenci es;  hydrocarbons 
and petrol;  and for products subject to sanitary controls  aimed at preserving human, plant and animal health, the WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 62 
  
  authorization or permit required for the goods to be  imported, such as sanitary or phytosanitary 
certificates, must be obtained before applying for the import licence. 
54. The MCIT Foreign Trade Directorate is the authority responsible for processing 
licences (import registration).  These can be applied fo r at any time of the year and must be processed 
online through the VUCE.  This pr ocess must be carried out at least two days before the goods are 
collected.  If the goods arrive at port without a licen ce (import registration) the importation can still be 
processed.  If the licence is not issued owing to the lack of an approval or justifying document, the 
goods have to be re-exported or  abandoned.  At the present time, these licences (registrations) are 
issued within the space of one day and cost roughly US$15. 
55. Automatic import licences are valid for six months from the date of their issuance, except for 
those needed to import capital goods, which last fo r 12 months.  The validity of the licences can be 
extended for three months, except for those coveri ng specially manufactured capital goods or products 
that are hard to obtain on the international market owing to a supply shortage.  In such cases, further 
extensions can be granted for successive periods  of up to three months each, but not exceeding 
six months in total.80  The licences can be modified, and there is no penalty if they are not used. 
(b) Non-automatic licences 
56. Colombia maintains a system of non-automa tic import licences (or prior licences) for the 
purpose of controlling imports of a kind that need special import controls.  Decree Law No. 444 of 
1967, Law No. 7 of 1991 and Decree No. 3.803 of 2006, inter alia , constitute the legal basis for 
licensing.81  However, the authorities have noted th at some criteria and conditions listed in 
Decree Law No. 444 of 1967 are not currently be ing applied due to changed economic and 
commercial circumstances.82  The Higher Council for Foreign Trade draws up a list of these 
products.83  Imports subject to the prior licensing regime include:  goods classified for national 
security reasons;  chemical products used in th e manufacturing and processing of narcotic drugs;  
defective, used or remaindere d goods and wastes;  goods exempt from customs duties, where the 
annual licensing system is used and in the case of non-refundable imports84, and if the imports are 
made by official entities, with the ex ception of petrol and urea (Table III.12). 
                                                                                                                                                                     
fulfilment of technical regulations, dynamic test emission certification, legalization of vehicles, and controls to 
ensure environmental protection under international treaties, conventions or protocols (Decrees Nos. 4.406 of 
2004 and 1.846 of 2005). 
80 WTO document G/LIC/N/3/COL/8 of 19 April 2010. 
81 WTO document G/LIC/N/3/COL/6 of 27 of October 2008. 
82 Article 7 of Decree No. 444 of 1967 reads as fo llows:  "By requiring a prior licence the Government 
will regulate imports to the extent that it deems necessary to achieve the following objectiv es:  to gauge the 
demand for foreign exchange, to restrict superfluous consumption, and to coordinate import policy with 
economic development plans".  The authorities have pointed out that even though this law is still in force, these 
criteria have remained unused since the economic and commercial circumstances have changed (Ministry of Commerce, Industry and Tourism, 2008a). 
83 Ministry of Commerce, Industry and Tourism (2008a). 
84 Solely in the cases specified in Article 15 of Decree No. 3.803 of 2006. Colombia WT/TPR/S/265/Rev.2 
 Page 63 
 
 
  Table III.12 
Non-automatic licences 
Products Authorized entity Type of products covered Number of 
tariff 
subheadingsaJustification Legal measure 
Products included in 
the list drawn up by 
the Higher Council 
for Foreign Trade  INVIMA or ICA 
for imports of food 
and chemical 
products, if for 
human or animal use Poultry cuts.  Arms.  Chemicals.  
Precursors.  Narcotic drugs.  
Detonators and explosives.  Rags.  
Used tyres.  Bandages 188  National 
security;  
health 
protection;  
absorption of production Resolutions No. 1 of 
1991, No. 12 of 1993, 
No. 4 of 1998 and 
No. 4 of 2004;  and 
Decree No. 2.303 of 2002 
Products imported by 
the National Narcotic 
Drugs Council  National Narcotic 
Drugs Directorate Narcotic drug precursors  31 National 
security;  
health protection Resolution No. 012 of 
2003;  and Decrees 
No. 1.097 of 2004 of the MCIT and 
No. 3.990 of 2010 
Products imported through INDUMIL INDUMIL Defence industry inputs 153   National 
security  External Circulars 
No. 045 of 2005 and 
No. 06 of 2010 
Products imported 
through the National 
Narcotic Drugs Fund National Narcotic 
Drugs Fund Can only be imported by the 
National Narcotic Drugs Fund  105 Security Circular No. 60 of 
2006 
Non-refundable 
imports Depends on the 
nature of the product  Goods imported as foreign capital 
investment.  Donati ons in favour of 
persons or entities of public or 
private law.  Goods purchased in 
free zones by making foreign payments.  Imports of goods in 
payment of a debt owed by a 
foreign to a Colombian enterprise.  Household effects, traveller's 
baggage, accompanied or 
unaccompanied.  Certification of goods as required by the customs 
regulations n.a. To improve 
control of these 
operations  Decree No. 3.803 of 
2006 
Imports with tariff 
exemption Ministry of Mining 
and Energy and 
Colombian Institute 
of Geology and 
Mining for goods for exploring for 
minerals and 
hydrocarbons.  ICA for imports of 
inputs needed to 
produce vaccines;  Ministry of Health 
for the exemption 
of drugs, vaccines, etc., if imported by the private sector
b Donations to the official sector;  
technical, educational and 
laboratory equipment for the 
education sector.  Drugs, serums 
vaccines, equipment for medical and dental treatments and 
laboratory equipment for the health 
sector.  Raw materials and products for the fertilizer industry;  paper for 
printing scientific and cultural 
journals and reviews.  Vehicles imported by returning Colombian 
diplomats.  Fire-extinguishing 
equipment imported by fire brigades.  Imports for the country's prison system;  goods for exploring 
for minerals or petroleum n. a Sectors 
having 
priority and 
strategic 
importance for national 
economic and 
social development  Decrees No. 255/92, 
No. 1.659 of 1964, 
No. 2.148 of 1991, 
No. 540 of 2004, 
No. 562 and No. 1.570 of 2011 and Laws 
No. 322 of 1996, 
No. 74 of 1958 and No. 633 of 2000 
Defective, used, 
rebuilt, remaindered 
or surplus goods, 
waste and scrap  Imports Committeec Any defective, used or rebuilt 
goods, and remaindered or surplus 
goods, waste and scrap n.a. Environmental 
security and 
public health Decrees No. 3.803 of 
2006 and No. 2.680 of 
2009 
Imports by official 
entities, except for 
petrol and urea Imports Committee Any goods  n.a. Purchases for 
State entities  Decree No. 3.803 of 
2006  WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 64 
  
  Products Authorized entity Type of products covered Number of 
tariff 
subheadingsaJustification Legal measure 
Imports under annual 
licences for the 
mining and petroleum 
industry, for the armed forces and for 
the Colombian 
Aviation Industry (CIREC)  Ministry of Mining 
and Energy and the 
Colombian Institute 
of Geology and Mining
e .. 2.309  National 
security Decree No. 1.573 of 
2002d 
Goods imported under 
the temporary 
admission procedure and finally imported 
outright  .. Capital goods  n.a. In accordance 
with the 
customs regulations.  
Taking into 
account that at the end of 
temporary 
admission the goods will 
generally be 
used  Decree No. 4.136 of 
2004 amending 
Decree No. 2.685 of 1999 
.. Not available. n.a. Not applicable. 
a The tariff lines are ten-digit. 
b In the case of these goods the presence or absence of domestic  production is verified, in order to determine whether an exemp tion 
should be approved or refused. 
c In the case of used goods the presence or absence of domestic production registered with the Ministry is verified, to determi ne 
whether a licence should be approved or refused. 
d Regulates licences for products imported by the armed forces Satena and CIAC. 
e Regulate licences for products imported by mining and petroleum enterprises. 
Note: INVIMA:  Institute fo r the Surveillance of Food and Drugs.  IC A:  Colombian Agricultural Institute. 
Source : Compiled by the WTO Secretariat, on the basis of inform ation published by the Ministry of Commerce, Industry 
and Tourism (2008), Manual de Licencia Previa .  Viewed at:  https ://www.mincomercio.gov.co/ 
descargar.php?id=24459.  
57. The MCIT issues non-automatic import licences in  accordance with the criteria established by 
its Imports Committee (Table III.13).85  The authorities have notified the WTO that non-automatic 
licences are not intended to restrict the quantity or value of imports.  However, according to the 
legislation, in some cases the MCIT has to veri fy whether there is any domestic production before it 
can decide whether to approve or refuse a licence.   According to the authorities, this criterion, 
although stipulated in the law, is not currently being applied.  A non-automatic licence can be granted even if there is domestic production, but in this case a tariff exemption will not be granted, even if it 
has been requested.
86  The origin of the imported goods is of  no consequence as far as the application 
of non-automatic licences is concerned, unless there is a measure that specifically determines some 
exclusion. 
58. Non-automatic licences are processed electroni cally, through the VUCE, subject to due 
notice.  For the goods to be released, they must be covered by a valid non-automatic import licence.  
These licences can be processed at any time, ex cept in the case of narcotic drugs, for which 
applications must be made during the first 25 da ys of each month and approved during the last 
five days.  It currently takes approximately 5 days to issue import licences.  Th ere is a charge of about 
                                                      
85 Decree Law No. 444 of 1967 and Resolution No. 0612 of 2005. 
86 Ministry of Commerce, Industry and Tourism (2008a). Colombia WT/TPR/S/265/Rev.2 
 Page 65 
 
 
  US$15 for issuing non-automatic licences.  The issui ng of a licence is not subject to any prior deposit 
or advance payment. 
Table III.13 
Criteria for approving, postponing, ref using and amending the quantity of a non-automatic (prior) licence 
The importance of the goods to which the a pplication relates for the satisfaction of consumption requirements and the maintenan ce or 
raising of the level of employment 
Their contribution to export pr omotion and diversification  
The net savings in foreign currency obtainable from import substitution 
Whether there is domestic production that is supplying the demand in  the region of destination of the goods and the need to pro tect the 
consumer from abuse relating to price or quality 
The urgency of the need to provide, with timely imports, for the development of areas that are pa rticularly depressed or econom ically and 
socially underdeveloped, even if the imported goods are produced in the country 
Where the importation of used, faulty, clea rance and waste or surplus goods is concer ned, the existence of domestic production that is 
adequate and competitive in terms of price, quality and availability 
Source : Decree Law No. 444 of 22 March 1967;  Resolution No. 0612 of 2005 and information provided by the 
Colombian authorities.  
59. The importer of goods subject to a prior or n on-automatic licence which have arrived in port 
without having met this requirement may file, for his own account and at his own risk, a prior licence 
application with the Imports Committee of the MCIT .  If it is granted, he may proceed to have the 
goods cleared through customs, within the month follo wing their arrival.  Otherwise he will have to 
choose either to re-ship or to abandon the go ods, in accordance with the customs legislation 
(Decree No. 2.685 of 1999). 
60. Non-automatic import licences may be re fused for non-compliance with the legal 
requirements for their authorization, or if the data  provided by the importer are false or inaccurate.  
If a licence is refused, the applicant is informed  of the reason for the refusal and may apply for 
reconsideration under the Administrative Disputes Code.  If administrative channels have been 
exhausted, the applicant may take hi s case before the administrative courts. 
61. Non-automatic licences are valid for six months fro m their date of approval.  Those that cover 
capital goods on the list that the Higher Council for Fo reign Trade also maintains for the purpose are 
valid for 12 months, starting from the date of approv al, while those that cover imports of substances 
classified as narcotic drug precursors are valid for three months. 
62. Non-automatic import licences may be extended once only, for up to three months, if the 
extension is requested before the licence expires.  In exceptional cases, duly evidenced, in particular 
cases of specially manufactured capital goods or produc ts difficult to obtain in the international 
market owing to shortage of supply, the Impor ts Committee may grant further extensions for 
successive periods of up to three months each, wit hout exceeding 12 months of extension.  Approved 
licences can be used within their period of validity fo r any or all of the goods covered.  No sanctions 
are imposed for the non-utilization or par tial utilization of a non-automatic licence. 
63. Non-automatic import licences may be amended, except for the purpose of covering larger 
quantities where narcotic drug precu rsor substances are concerned. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 66 
  
  (viii) Anti-dumping, countervailing and safeguard measures 
(a) General provisions 
64. There are legal texts that regulate the various aspects of trade protection measures at both 
national and Andean Community levels.  In the Co lombian national legislation the main provisions 
relating to trade protection measures can be found in:  Decree No. 2.550 of 2010, which repealed 
Decree No. 991 of 1998 on anti-dumping (AD) measures;  Decrees No. 152 of 1998 and No. 1480 of 2005 on multilateral safeguards and Decree No. 1.820 of 26 May 2010 on  bilateral safeguards 
under free trade agreements;  and Decree No. 29 9 of 1995 on countervailing measures against 
subsidies.  Within the Andean Community, the main trade protection measures are:  Decisions 
No. 283 of 1991 and No. 456 of 1999 relating to dum ping and third-country subsidies;  Decision 
No. 457 of 1999 for intracommunity subsidies;  Decision No. 452 of 1999 for third-country safeguards;  and Chapter XI of the Cartag ena Agreement and Decision No. 563 of 2003 for 
intracommunity safeguards. 
65. The Colombian authority competent for inves tigating dumping, subsidy and safeguard cases 
is the Foreign Trade Directorate of the MCIT through its Trade Practices Subdirectorate.
87  
No imported product may be subjected to both AD  and countervailing duties at the same time.  
At subregional level, applications for the inves tigation of dumping, subsidies and safeguards relating 
to products originating in the Andean countries ar e dealt with by the CAN General Secretariat.  
Applications for the initiation of investigations may be submitted both by domestic producers and by 
the governments of CAN countries. 
(b) Countervailing measures 
66. During the period 2006-2011, Colombia did not adopt any countervailing duties, nor did it 
initiate any subsidy investigations.88 
(c) Anti-dumping measures 
67. The initiation of AD investigations and the a pplication of AD measures are regulated by 
Decree No. 2.550 of 2010.  The MCIT can initiate an investigation on written application by the 
domestic industry or ex officio.  The MCIT is  legally authorized to accept undertakings from 
exporters to revise export prices or stop exporting at dumped prices.  These undertakings, originating 
in expressions of intent, can be initiated by the expor ter or by the MCIT.  If initiated by the exporter, 
expressions of intent can only be submitted during the two months following the date of publication 
of the resolution adopting the preliminary determination. 
68. The MCIT can decide to apply pr ovisional duties if it reaches the preliminary conclusion that 
imports are being dumped and are causing injury to th e domestic industry.  Their application must be 
announced by resolution.  Both provisional and definitive anti-dumping duties are expressed as an 
ad valorem  percentage or by establishing a base price. 
                                                      
87 Ministry of Commerce, Industry an d Tourism online information:  " Comercio exterior ".  Viewed at:  
http://www.mincomercio.gov.co. 
88 WTO documents G/SCM/N/144/Add.1/Rev.1 of 1 May 2007, G/SCM/N/153/Add.1 of 
18 April 2007, G/SCM/N/162/Add.1/Rev.1 of 15 November 2007, G/SCM/N/170/Add.1/Rev.1 of 21 October 2008, G/SCM/N/178/Add.1/Rev.1 of 28 April 2009, G/SCM/N/185/Add.1 of 27 April 2009, 
G/SCM/N/195/Add.1 of 14 October 2009, G/SCM/N/203/Add.1/Rev.1 of 20 October 2010, 
G/SCM/N/212/Add.1 of 20 October 2010 and G/SCM/N/219/Add.1 of 26 April 2011. Colombia WT/TPR/S/265/Rev.2 
 Page 67 
 
 
  69. Decisions to initiate investigations or im pose anti-dumping duties, whether provisional or 
definitive, may form the subject of direct reconsid eration proceedings before the MCIT to seek the 
revocation of the administrative measure which initia ted the investigation or imposed a provisional or 
definitive anti-dumping or countervailing duty. 
70. Between 2006 and 2011, Colombia  initiated 25 anti-dumping investigations.  During this 
same period, it applied ten new definitive m easures and two in connection with sunset 
reviews (Table III.14).  Fifteen of the new investig ations resulted in the non-application of definitive 
measures.  A majority of the measures were a pplied in 2007;  no new AD measures were applied 
in 2010.  According to the notification made to  the WTO, as of 31 December 2011, Colombia was 
maintaining 12 existing definitive AD measures, all applied to imports from China.  The products 
affected by the measures are:  hoes, bars and matto cks;  link chains, polished, galvanized;  hosiery;  
staples in strips;  curtains;  bed linen;  other te xtiles and made-up goods (fashion, pre-dyed and mixed 
fabrics);  table linen;  towels;  screws and bolts ;  and tableware and kitchenware sets and loose 
articles, of earthenware and porcelain. 
Table III.14 
Anti-dumping measures in force, 2006-2011 
Country Product (HS code) Identification number 
of the investigation Measure Date of imposition 
(OJ No.) 
China Hoes, bars and mattocks 
(8201.30.00.00) D-215-14-48 Duties:  difference between the f.o.b. base 
price of US$1.32/kg and the f.o.b. price declared by the importer, provided that this 
is less than the base price 29.07.09 (47.425) 
 Link chains, polished 
galvanized (7315.82.00.00) D-215-05-39 Duties:  difference between the f.o.b. base 
price of US$1.82/kg and the f.o.b. price 
declared by the importer, provided that this 
is less than the base price  20.04.07 (46.605) 
 Hosiery (6115.10.10.00;  
6115.30.10.00, 6115.10.90.00;  
6115.30.90.00, 6115.95.00.00, 6115.96.00.00 and 
6115.99.00.00) D-215-06-40 Duties:  difference between the f.o.b. base 
price of US$0.79/pair and the f.o.b. price 
declared by the importer, provided that this is less than the base price  14.05.07 (46.628) 
 Staples in strips 
(8305.20.00.00) D-215-12-46 Duties:  difference between the f.o.b. base 
price of US$1.661/kilo and the f.o.b. price 
declared by the importer, provided that this 
is less than the base price 07.05.09 (47.342) 
 Textiles and made-up goods 
(curtains) (6303.12.00.00) D-215-07-41/curtains Duties:  difference between the f.o.b. base 
price of US$6.74/kg and the f.o.b. price 
declared by the importer, provided that this is less than the base price 26.07.07 (46.701) 
 Textiles and made-up goods 
(fashion, pre-dyed and mixed fabrics) (5208.42.00.00;  
5208.49.00.00;  5210.41.00.00;  
5210.49.00.00;  5407.42.00.00;  5407.44.00.00;  5407.61.00.00;  5513.11.00.00;  5513.21.00.00;  
5513.31.00.00;  5513.41.00.00;  
5514.22.00.00;  5515.11.00.00;  5515.12.00.00) D-215-07-41/fashion, 
pre-dyed and mixed fabrics Duties:  difference between the f.o.b. base 
price of US$0.75/m
2 and the f.o.b. price 
declared by the importer, provided that this 
is less than the base price 26.07.07 (46.701) 
 Textiles and made-up goods 
(bed linen) (6302.22.00.00, 6302.32.00.00) D-215-07-41/bed linen Duties:  diffe rence between the f.o.b. base 
price of US$5.29/unit and the f.o.b. price declared by the importer, provided that this 
is less than the base price 19.10.07 (46.786) 
 Textiles and made-up goods 
(table linen) (6302.51.00.00, 
6302.53.00.00) D-215-07-41/table linen Duties:  diffe rence between the f.o.b. base 
price of US$6.64/unit and the f.o.b. price 
declared by the importer, provided that this 
is less than the base price 19.10.07 (46.786)  WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 68 
  
  Country Product (HS code) Identification number 
of the investigation Measure Date of imposition 
(OJ No.) 
 Textiles and made-up goods 
(towels) (6302.60.00.00) D-215-07-41/towels Duties:  difference between the f.o.b. base 
price of US$5.13/kg and the f.o.b. price declared by the importer, provided that this 
is less than the base price 08.06.07 (46.653) 
 Screws and bolts 
(7318.15.90.00) D-215-10-44 Duties:  difference between the f.o.b. base 
price of US$1.31/kg and the f.o.b. price 
declared by the importer, provided that this 
is less than the base price 26.02.09 (47.275)  
 Tableware and kitchenware 
sets and loose articles, of 
earthenware (6912.00.00.00) RD-215-01-39/ 
earthenware Duties:  difference between the f.o.b. base 
price of US$1.71 /kg and the f.o.b. price 
declared by the importer, provided that this is less than the estimated base price 17.11.06 (46.455).  
Extension 20.06.11 
(48.106) 
 Tableware and kitchenware 
sets and loose articles, of porcelain (6911.10.00.00) RD-215-01-39/porcelain Duties:  diffe rence between the f.o.b. base 
price of US$2.88/kg and the f.o.b. price declared by the importer, provided that this 
is less than the estimated base price 17.11.06 (46.455).  
Extension 20.06.11 (48.106) 
Source : WTO Secretariat.  
71. Between 2006 and 2011, provisional measures were a pplied in 13 out of the 25 investigations 
initiated.  The investigations terminated during th e same period without proceeding to the application 
of definitive duties include:  four different investig ations into imports of low-carbon steel wire rod for 
drawing` and rubber strips for retreading tyres fro m Brazil and Mexico;  two investigations into 
blenders from China, in which, however, provisional du ties were first applied;  two investigations into 
casing or tubing imported from China;  two into men's and women's underwear, respectively, from China;  three investigations into textiles from Chin ese Taipei;  and two investigations into shovels and 
ceramic electrical insulators and ceramic insulatin g parts from China.  Thr ee investigations into 
products from China, namely, screws and bolts;  nuts;  and staples in strips, resulted in the application 
of provisional and definitive duties for staples in strips and definitive, but not provisional duties for 
screws and bolts, and in the non-application of provisi onal or definitive duties for nuts.  In two cases 
the duties were extended (Table III.14). 
(d) Safeguard measures 
72. The Colombian national legislation on safeguard s is set out in Decree No. 152 of 1998, which 
authorizes the application of safeguard measures if  imports of a particular product have increased 
substantially and the product is be ing imported under such conditions as to cause or threaten to cause 
serious injury to the domestic industry that produces like or directly competitive products.  
The measures are applied to all imports of the product under investigation irrespective of origin.  
Within the Andean Community context, there is a special safeguards regime that applies to goods 
originating in the CAN.  The rights and obligations  of Article XIX of the GATT 1994 are maintained 
with respect to Colombia's preferential agreem ents with Mexico (formerly G-3) and with 
MERCOSUR. 
73. In accordance with the WTO Agreement on Sa feguards, the application of a general 
safeguard measure usually consists in the imposition of a tariff levy for not more than four years, 
including the period of application of any provisiona l measure;  if it is extended, the total period of 
application may not exceed eight years.  The Colombia n legislation states that if a measure is adopted 
for an initial period of more than three years, the situation is reviewed at  mid-term to determine 
whether it is necessary to maintain the measure.  Li kewise, there is a requirement to evaluate the 
adjustment programme. Colombia WT/TPR/S/265/Rev.2 
 Page 69 
 
 
  74. Also in force is the safeguards rule laid down in Decree No. 1.480 of 2005, which regulates 
the application of safeguard measures to the impor ts of products originating in the People's Republic 
of China envisaged in the Protocol of Accession of the People's Republic of China and in the report of 
the WTO Working Group.  Under th is Decree, the measure to be a pplied will usually consist of an 
increase in the tariff levy in force, a quantitative restriction or some other measure aimed at 
withdrawing concessions or limiting imports.  This measure will be applied for up to four years, 
including a possible one-year extension. 
75. Decree No. 1.820 of 2010 also forms part of Colo mbia's safeguards legislation;  this decree 
regulates the adoption of bilateral safeguard measur es within the context of the international trade 
agreements to which Colombia is a contracting party. 
76. Since its last review, in 2006, Colombia h as not notified the WTO of any new safeguards 
investigation within the context of the Agreement on Safeguards and section 16 of China's Protocol of 
Accession to the WTO.  Nor has it notified any extension of duties. 
77. Colombia still reserves, but has not used89, the right to apply the special safeguard under the 
WTO Agreement on Agriculture to 57 four-digit tariff lines.90 
(ix) Standards and technical regulations 
(a) Institutional and legal framework 
78. The Ministry of Commerce, Trade, Industry and Tourism (MCIT), through its Regulation 
Directorate, is the body that defines standardi zation, quality, certification and accreditation and 
metrological policies and practices.  The MCIT coordinates the National Quality System (SNC), 
whose basic objectives are to promote in the mark ets the safety, quality and competitiveness of the 
sector producing or importing of goods and services and to protect the interests of consumers.  This 
work is carried out mainly through the Supervisory Authority for Industry and Trade (SIC) and the National Institute of Metrology (INM), which estab lish, coordinate, direct and oversee the national 
industrial quality control, weights, measures and metrology programmes and organize the quality 
control and metrological laboratories considered indispensable to the proper performance of their 
functions.  Decree No. 4.175 of 2011 split off the SIC's scientific and industrial metrology functions 
and transferred them to the INM.  The SIC conti nues to perform its legal metrology functions, while 
the INM's objectives are to coordinate scientific and industrial metrology an d to carry out activities 
that make possible innovation and support economic, scientific and technological development, through research, the provision of metrological services, support for metrological control activities 
and the dissemination of measurements traceab le to the International System of Units. 
79. Decree No. 4.738 of 2008 abolished the SIC's accreditation functions and made the National 
Accreditation Organization of Colombia (ONAC ), created in November 2007, the national 
accreditation body.  In February 2009, ONAC issued  the first accreditations and in 2010 the SIC 
ceased its accreditation activities.  ONAC is a non-pr ofit semi-public entity;  as of 31 December 2010, 
67 per cent of the equity was being contributed by the public sector and the remaining 33 per cent by 
the private sector.  ONAC's activities and programmes are under the administrative supervision of the 
                                                      
89 WTO documents G/AG/N/COL/27 of 4 Ma y 2005, G/AG/N/COL/25 of 28 May 2001, 
G/AG/N/COL/22 of 21 August 2000, G/AG/N/COL/17 of 30 April 1999, G/AG/N/COL/9 of 7 July 1998 and G/AG/N/COL/5 of 30 June 1997. 
90 Schedule LXXVI:  Colombia, Part I:  Most Favou red Nation Tariff, Section I:  Agricultural products, 
Section I-A:  Tariffs. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 70 
  
  MCIT.  In Colombia, standardization is the ex clusive responsibility of the Colombian Technical 
Standards Institute (ICONTEC), the national sta ndardization body.  ICONTEC has also been 
accredited for technical regulation certification tasks. 
80. The following entities participate in the SNC:  (i ) the MCIT;  (ii) the entities authorized to 
issue technical regulations;  (iii) ICONTEC, which is responsible for coordinating the drafting and 
dissemination of technical standards;  (iv) the Sectoral Standardization Units;  (v) the SIC;  
(vi) ONAC;  (vii) the Technical Advisory Council for Accreditation;  (viii) the Sectoral Technical 
Committees;  (ix) the accredited Certification and Inspection Organizations;  (x) the accredited 
Testing and Calibration Laboratories;  and (xi) ot her entities with accreditation and control functions, 
such as the National Institute for the Surve illance of Food and Drugs (INVIMA) and the 
Colombian Agricultural Institute (ICA). 
81. Colombia has notified the WTO that the Regula tion Directorate of the MCIT is responsible 
for applying the Agreement on Technical Barriers to Trade (TBT) and for administering the enquiry point for standardization, technical barriers to trade, sanitary and phytosanitary measures and conformity assessment procedures.  Colombia has also notified that ICONTEC has accepted the Code 
of Good Practice for the Preparation, A doption and Application of Standards. 
82. The legislation on standards and technical regula tions is comprised of a body of national laws 
and Andean Decisions (Table III.15).  The main legal instruments governing policy in this area 
include Decrees No. 2.269 of 1993 and No. 1.112 of 1996. 
83. The Colombian legislation currently uses four categories of standards and technical 
regulations, which are defined in Decree No. 2.26 9 of 1993:  the Technical Standard (NT), the 
Colombian Technical Standard (NTC), the Sect oral Technical Standard (NTS) and Technical 
Regulations (RT).  NTs are voluntary, based on consensus and approved by a recognized body.
91  
NTCs, which are also voluntary, are those approved by the national standardization body.  NTSs correspond to technical standards of voluntary a pplication drafted by a Sectoral Standardization 
Unit for a specific sector.  RTs are mandator y and issued by the competent authority.
92 
Table III.15 
Legal framework for standards and technical regulations 
Instrument  Description  
Andean Decision No. 562 Guidelines for the preparation,  adoption and application of technical regulations 
Andean Decision No. 376 Andean system of st andardization, accreditation, testing, cer tification, technical regulations and metr ology 
Andean Decision No. 506 Recognition and automatic acceptance of cer tificates of product conformity with technical regulations 
issued by accredited or recognized certification bodies 
Andean Decision No. 419 Procedure for reporting technical barrie rs to trade and notifying technical regulations, conformity 
assessment procedures or other measures  of a mandatory nature to be adopted 
Andean Decision No. 615 The Notification a nd Technical Regulation Information Syst em of the Andean Community (SIRT) 
Decree No. 2.269 of 1993 National standardi zation, certification and metrological system 
                                                      
91 Decree No. 2.269 of 1993 defines the NTC as a "document based on consensus and approved by a 
recognized body, which sets out, for common and repeated use, rules, guidelines and characteristics for 
activities or their outcomes, aimed at achieving the optimal degree of order in a given context".  Technical standards must be based on the consolidated results of science, technology and experience and their objective 
must be to ensure the optimum benefits for the community. 
92 Decree No. 2.269 of 1993 defines the RT as a "regulation of a mandatory nature, issued by the 
competent authority, with a basis in law, which sets out technical requirements, whether directly or by referring 
to or incorporating the contents of a national, regional or international standard, technical specification or code 
of good practice". Colombia WT/TPR/S/265/Rev.2 
 Page 71 
 
 
  Instrument  Description  
Decree No. 1.112 of 1996 Created the Nati onal Standardization Measures and Conformi ty Assessment Procedures Information 
System, established rules for harmonizing the issuing of technical regulations  
Decree No. 4.738 of 2010 Abolished the accreditation functions of  the Supervisory Authority fo r Industry and Trade (SIC) and 
designated ONAC as the national accreditation body 
Decree No. 323 of 2010 Follow-up assessments of the conformity assessment bodies accredited by the SIC 
Decree No. 4.175 of 2011 Split off some f unctions of the Supervisory Authority for Industry and Trade, created the National 
Metrology Institute and establis hed its objectives and structure 
Resolution No. 25.391 of 
2002 Established the mandatory registration of controlled products, i.e., those subject to compliance with 
technical regulations 
Source : Ministry of Commerce, Industry and Tourism.  
(b) Standardization 
84. Standardization in Colombia is the responsib ility of ICONTEC, the national standardization 
body and the only entity authorized to issue Colomb ian Technical Standards (NTCs).  ICONTEC is a 
Colombian multinational enterprise formed as a result of the voluntary linkup of representatives of the 
National Government, the private production, distri bution and consumption sectors, and the various 
branches of the technology sector.  ICONTEC also does global conformity assessment (certification) 
work through its ties with the In ternational Certification Networ k (IQNet) and quality management 
work in Colombia, Central America and South America.93 
85. As the national standardization body, ICONTEC  represents Colombia in international and 
regional standardization organizations such as the International Standards Organization (ISO), the 
International Electrotechnical Commission (IEC) and the Pan American Standards 
Commission (COPANT).  It is also a member of regional and international standardization bodies, 
which enables it to participate in the definiti on and development of in ternational and regional 
standards. 
86. Standardization leading to the drafting of NTC standards is done by ICONTEC through 
236 Technical Committees.94  In January 2012, the ICONTEC database contained 5,659 current 
NTCs, of which 1,160 were identical with ISO, IEC, CODEX, OIML or ITU standards. 
87. In parallel with the work done by ICONTEC in relation to NTCs, there are Sectoral 
Standardization Units (USN) that draft sectoral st andards (NTS).  Responsibility for approving the 
creation of USNs lies with the Regulation Directorate of the MCIT, in conformity with Article 28.9 of Decree No. 210 of 3 February 2003.  The function of the USNs is to draw up a sector's own standards, 
within the international paramete rs established for that activity, w ith the possibility of their being 
submitted to ICONTEC for the NTC adoption and pub lication process.  As of January 2012, there 
were 14 USNs approved, but only 11 were active.
95  On the same date, there were 61 NTSs, of which 
four were adopted unchanged from ISO standards. 
                                                      
93 ICONTEC online information:  " Quienes somos ".  Viewed at:  h ttp://www.icontec.org.co/ 
index.php?section=18. 
94 The complete list can be viewed on the INC ONTEC website at:  http ://www.icontec.org.co/. 
95 Colombian Safety Council (occupational medicine, industrial hygiene, industrial safety, fire 
protection and ergonomics);  GS1 COLOMBIA (bar code, electronic information exchange);  Hotel Association of Colombia (labour skills, operating quality, services  and environmental impact, star rating, quality);  
MCIT (human resource skills, quality of agency operat ion and social development services and policies);  
MCIT (quality of service, skills of tourist guides);  Co lombia Association of the Gastronomic Industry (skills WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 72 
  
  (c) Technical regulations 
88. There are two main sources for the preparation of RTs:  (i) ICONTEC, which issues the NTCs 
that can serve as a basis for prep aring RTs;  and (ii) the ministries, regulatory commissions and 
decentralized bodies that issue RTs.  In the latter case, each entity has an  internal procedure for 
preparing technical regulations.  However, the authorities have noted that, since 2009, there has been 
an agreed procedure for preparing and issuing t echnical regulations that embodies recommendations 
on good technical regulation practices (PEERT).96  This procedure is described in Table III.16. 
89. The legal status of an RT is established by d ecrees and resolutions, and exceptionally by laws.  
Most RTs reflect or are based on international st andards, although there are no relevant official 
statistics. 
Table III.16 
Procedure for preparing and i ssuing technical regulations 
Step Description 
1 Application for a technical regula tion (RT):  (a) from a sector or a user or (b) government initiative  
2 Determination of legal competence for the subject matter 
3 Check for duplication in the techni cal regulation of the same product 
4 Identification of the legitimate objective it is intended to fulfil and the level of risk (TBT Agreement 2.2) 
5 Determination of releva nt standards (TBT 2.4) 
6 Determination of the appropria teness of a technical regulation 
7 Notice published at an early appropria te stage (TBT 2.9.1 and 5.6.1)  
8 Determination of the scope of the RT (tariff subheadings, exclusions) 
9 Choice of the definitions to be included in the RT 
10 Determination of the labelling or marki ng requirements, printing, and relevant ge neral and specific techniques, in accordanc e with 
the numbered requirements in technical standards 
11 Determination of reference technical st andards and establishment of guidelines on e quivalences between technical standards a nd 
between technical regulations 
12 Establishment of Conformity Assessment Procedure (PEC) policy 
13 Determination of the conformity documents that will be accepted 
14 Determination of the su rveillance and control entities 
15 Determination of the penalty regime 
16 Determination of the da te of entry into force 
17 Determination of transitional provisions 
18 Determination of derogations 
                                                                                                                                                                     
and aptitudes of human resources, quality of operation of  gastronomic establishments and service);  Productive 
Development Centre for Jewellery (quality of precious  metals, gems and jewellery-related processes);  
Externado University of Colombia (sustainability of touris m services provided by lodging establishments, travel 
agencies, restaurants, and tourist guides);  Ministry of Social Welfare (health care quality standards);  National 
Registry of Valuers (preparation, provi sion, review, auditing and control of valuations);  Ministry of National 
Education (quality of job training);  Colombian Federation of the Software Industry (design, development, marketing, installation and implementation of IT products and technologies);  Colombian Time Share 
Association (quality of service and skills and aptitudes of hum an resources);  and Fedelonjas (provision of estate 
agent services, rental property, deve loper-marketer of off-plan real estate projects and horizontal property 
manager) (CONTEC online information:  " Unidades Sectoriales de Normalización ".  Viewed at:  
http://www.icontec.org.co/index.php?section=47). 
96 This procedure was introduced by Resolution No. 1.715 of 2005.  In 2009, the procedure was 
updated internally within the MCIT's Integrated Mana gement System (SIG).  Although there is no general 
standard that makes its application by other regulatory bodies compulsory, this mechanism is being 
implemented voluntarily through the recommendations issued by the Intersectoral Quality Commission. Colombia WT/TPR/S/265/Rev.2 
 Page 73 
 
 
  Step Description 
19 Preparation of the complete text of the preliminary draft RT 
20 Publication on the Web of the preliminary draft RT and dispatch  to the sector for at least ten working days of public consul tation 
21 Analysis and adoption of relevant co mments.  Meeting with the sector if necessary and preparation of the draft 
22 International notification (WTO) of the draft RT (with 90 days for comments) (TBT 2.9.2 and 5.6.2) 
23 Opinion on Competition Law (under Law No. 1.340 of 2009, before  RTs are published, entities must first seek the opinion of t he 
SIC to establish whether the measure to be issued could affect free competition) 
24 Analysis and adoption of relevant  national and international comments (meeting with sector if necessary) 
25 Preparation of the definitive te xt of the draft RT and request for legal opinion prior to issuance 
26 Issuance of the technical regulation (signature, nu mbering and dating of the administrative instrument) 
27 Certification issued by the WTO enquiry point (Article 72 of Law No. 1.480 of 12 October 2011) 
28 Publication in the Official Journal (O J) and on the Web, dispatch to the sector  and updating of the notification to the WTO 
29 Entry into force 
Source : MCIT, Regulation Directorate.  
90. During the period 2006-2011, Colombia made 207 notifications to the WTO Information 
Centre, having notified the technical regulations in their various stages (draft, approval, etc.), as well 
as their amendments, rejections and implementation.   Since 2001, Colombia has notified the WTO of 
the application of 72 technical regulations.  The Ministries of Health and Social Welfare, Transport and Mining and Energy, the MCIT and the Colomb ian Agricultural Institute (ICA) are among the 
main entities responsible for these RTs.  Since 2001, Colombia has been applying the recommended 
period of 60 days or more for commenting on notifications.
97  The criteria most used in the 
preparation of RTs include the protection of hum an life and health, cons umer protection and the 
protection of the environment.  The sectors in wh ich most drafts were prepared were:  industrial 
products, especially those with an environmenta l impact, chemical products, and processed and 
unprocessed foods. 
91. At Andean Regional Community level, Deci sion No. 562 of 2003 established guidelines for 
the preparation, adoption and application of RTs in  the member countries and at Community level.  
Decision No. 376 established the Andean Standardi zation, Accreditation, Assays, Certification, 
Technical Regulations and Metrology Syst em and Decision No. 615 of 2005 created the 
CAN Notification and Technical Regulation Informa tion System (SIRT), which operates an exporter 
alert system to warn exporters of mandatory technical requirements.98  Through the SIRT, the 
CAN maintains a procedure for receiving and comme nting on draft RTs and facilitating the regional 
harmonization process;  however, the focal points of the Andean countries are the only ones authorized to notify their countries' draf t and definitive technical regulations.
99  At the end of 2011, 
the Andean Community had produced two technical regulations:  that which regulates the trade in 
cosmetic products in the Andean Community, by  virtue of Decision No. 516 of 2002, and the 
Andean Technical Regulation on requirements and guidelines for inspection of the operation of establishments that manufacture domestic hygiene pr oducts and absorbent personal hygiene products, 
by virtue of Decision No. 721 of 27 November 2009. 
                                                      
97 WTO document G/TBT/18 of 17 February 2006. 
98 Decision No. 615.  Viewed at:  http://www.comunidadandina.or g/normativa/dec/D615.html and 
CAN online information:  "Andean Expo rter Alert System".  Viewed at:  
http://www.comunidadandina.org/reglamentos/sirt.htm. 
99 CAN online information:  "Andean Exporter Alert System".  Viewed at:  
http://www.comunidadandina.org/reglamentos/sirt.htm. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 74 
  
  (d) Conformity assessment and certification 
92. In the case of products subject to an RT, conf ormity assessment is mandatory.  In accordance 
with Article 8 of Decree No. 2.269 of 1993, as ame nded by Article 1 of Decree No. 3.144 of 2008, 
prior to marketing, manufacturers, importers and marketers must demonstrate compliance with the 
RT through a certificate of conformity issued by an accredited or designated body.  The mechanisms 
and methods for assessing and demonstrating confor mity may be contained in the RT itself and 
depend on the level of risk involved.100  These methods include certification, inspection and testing 
carried out by bodies accredited or designated by the regulatory authority.  A ll regulations lay down a 
conformity assessment procedure;  in those cases in  which it is not ment ioned explicitly, it is 
understood that for the products imported the in spection or testing certificates will be granted 
"homologation" and be accepted at the time of importation of the product. 
93. At the end of February 2012, there were 21 bodies accredited for product certification (11 by 
ONAC and 10 by the SIC);  15 accredited for the cer tification of management systems (11 by ONAC 
and four by the SIC);  and 13 accredited for the cer tification of persons (11 by ONAC and two by the 
SIC).101  As an example of the mandatory certifica tion process, ICONTEC audits the manufacturer's 
quality system and has the product tested in laborator ies considered reliable.  If the product satisfies 
the requirements of the RT, ICONTEC grants a certificate valid for between one and three years.  Once a certificate has been granted, the manufactur er must mark the certified product with the 
appropriate logo.  Later, there will be follow-up aud its to confirm that the conditions which enabled a 
certificate to be granted are still in place. 
94. In general, the accredited certification bodies subcontract the services of accredited 
laboratories for assessing the conformity of a product.  If there are no accredited laboratories in Colombia, the certification body must assess the technical competence of a non-accredited laboratory 
in accordance with standard NTC-ISO/IEC 17025. 
95. Despite institutional reform, the SIC still main tains surveillance and control over technical 
regulations.  Moreover, the SIC continues to be  responsible for verifying compliance with the 
requirements relating to the labelli ng of products, whether domestic or imported, but only if the 
labelling requirements form part of technical regulations placed under SIC control.  This applies to the 
labelling of:  zinc-carbon and alkaline batteries;  made -up goods;  footwear and leather goods;  toys;  
ceramic tableware and kitchenware;  refrigerators;   freezers;  pressure cookers for domestic use and 
their accessories;  gas-fuelled domestic  appliances;  and stations for the supply of compressed natural 
gas for use in vehicles.  ICONTEC has devel oped voluntary Colombian labelling standards. 
96. The ministries and agencies lack a unified po licy on certification abroad.  The MCIT accepts 
certificates issued abroad, provided that a homol ogation or validation procedure is followed.  
For most other ministries and agencies, the certifi cation of a foreign good by bodies accredited abroad 
is accepted in Colombia provided that the country  in question has a mutual recognition agreement 
with Colombia or is an Andean Community country  and the certifying body is registered with the 
CAN General Secretariat, in accordance with  Decision No. 506.  ICONTEC has developed 
recognition agreements with certification bodies in Ar gentina, the Bolivarian Republic of Venezuela, 
Brazil, Chile, Mexico and the United States.  The authorities have noted that, as of October 2011, 
                                                      
100 Thus, in the case of lower-risk products, such as  textiles or footwear, only a mark or label is 
required.  In the case of higher-risk products, for example, car parts such as brakes or safety belts, inspection or test certificates are required. 
101 ONAC online information:  " Listado de Organismos de Certificación de Producto Acreditados ".  
Viewed at:  http://www.onac.org.co/modulos/c ontenido/default.asp?id modulo=172&pagina=2. Colombia WT/TPR/S/265/Rev.2 
 Page 75 
 
 
  work was proceeding on a draft decree for amendi ng and updating the provision s contained in Decree 
No. 2.269 to create general guidelines on the r esults of conformity assessment from abroad. 
(e) Accreditation 
97. Since the last review there have been majo r changes in the process of accreditation in 
Colombia.  Decree No. 4.738 of 2010 abolished the accreditation powers of the SIC and allowed 
accreditation to be developed under market cond itions by entities established under the rules of 
private law, in accordance with requirements laid dow n by the MCIT.  This Decree also incorporated 
provisions for a transitional accreditation regime for conformity assessment bodies accredited by the 
SIC, which up to then had been coordinating the Accreditation Commission and the Technical 
Advisory Council for Accreditation, in which c onsumers, government, businessmen and accredited 
bodies were participating. 
98. Decree No. 4.738 of 2008 designated as the national accreditation body the National 
Accreditation Organization of Colombia (ONAC), created in November 2007, whose activities and 
programmes are subject to the administrativ e control of the MCIT.  ONAC issued the 
first accreditations in February 2009 and in 2010 the SIC ceased its accreditation activities.  ONAC is 
the only official source of information about accred itation in Colombia.  ONAC is responsible for 
granting, maintaining, broadening, restric ting, suspending and withdrawing accreditations. 
99. ONAC's accreditation work is done thr ough Accreditation Committees composed of 
four members:  two members of ONAC (the Technical Director of ONAC and an official from the technical staff without the right to vote) and two outside experts, who must be unconnected with the 
ONAC establishment. 
100. Nevertheless, some other entities have accr editation powers within their sphere of 
competence such as, for example, the Institute  of Hydrology, Meteor ology and Environmental 
Studies (IDEAM), the National Institute for the Surveillance of Food and Drugs (INVIMA), the 
National Institute of Forensic Medicine and Forens ic Sciences, and the ICA.  At present, only the 
IDEAM is engaged in this activity, in connection with testing laboratories. 
101. At the end of February 2012, ONAC had completed 542 accreditations of 
certifying organizations;  of these organizations 11 ce rtify products;  11 certify management systems;  
11 certify persons;  23 are inspection bodies;  56 are calibration laboratories;  72 are testing laboratories;  two are clinical laboratories;  118 are Accredited Driver Recognition Centres (CRCs);  
and 238 are Automotive Diagnostic Centres (CDAs).  On the same date there were 158 bodies with 
SIC accreditations still in force:  ten organizations certifying products;  four certifying management 
systems;  two certifying persons, 23 inspection bodies;   39 calibration laboratories;  and 80 testing 
laboratories.
102 
(x) Sanitary and phytosanitary measures 
102. To guide and coordinate policy on sanitary a nd phytosanitary measures (SPS), Colombia has 
an Intersectoral Sanitary and Phytosanitary Measu res Commission, created by Decree No. 2.833 of 
2006.  This Commission serves as the National SPS Co mmittee and is composed of the Ministries of 
Health and Social Welfare;  Agriculture a nd Rural Development (MADR);  Environment and 
Sustainable Development;  and Trade, Indus try and Tourism (MCIT), together with the 
                                                      
102 ONAC online information:  " Listado de Organismos de Certificación de Producto Acreditados ".  
Viewed at:  http://www.onac.org.co/modulos/c ontenido/default.asp?id modulo=172&pagina=2. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 76 
  
  Colombian Agricultural Institute (ICA) and the Na tional Institute for the Surveillance of Food and 
Drugs (INVIMA), which are regularly invited to participate. 
103. Policy implementation is the task of the va rious institutes and agencies assigned to each 
Ministry, mainly the Colombian Agricultural In stitute (ICA), the National Institute for the 
Surveillance of Food and Drugs (INVIMA), the Supe rvisory Authority for Industry and Trade (SIC) 
and the National Institute of Health (INS).  In Co lombia, responsibility at national and local level for 
the operational work of surveillance and control is al located as follows:  plant and animal health to the 
ICA, which at local level relies on its local offices;   public health and food and drug safety (including 
at importation) to INVIMA, which at local level relies on territorial working groups (GTT).  In the 
case of public health and food safety, in the marketi ng stage the area health authorities are responsible 
for surveillance and control.  In environmental matters, surveillance is the responsibility of the 
autonomous regional corporations. 
104. The sanitary and phytosanitary system, compo sed of the above-mentioned entities, operates 
on the principle of harmonizing policies in the various sectors, in particular, agriculture, public health, 
environment, trade, regional authorities and the pr ivate sector.  The decision on the adoption of an 
SPS measure is taken by the body responsi ble for risk assessment, as appropriate. 
105. The Colombian Agricultural Institu te (ICA) is a public body with  legal status, administrative 
autonomy and independent resources, belonging to the National Science and Technology System and 
assigned to the Ministry of Agriculture and Rural Development.  The ICA was established by Decree No. 1.562 of 1962 and restructured by Decree No. 4.765 of 18 December 2008.  Decree No. 4.765 
includes among the functions of the ICA the adop tion, in accordance with the law, of the 
SPS measures necessary in order eff ectively to control animal and plant health and guard against 
biological and chemical risks.  The ICA is in char ge of risk assessment analysis in primary production 
and responsible for regulating, preventing, detecti ng, monitoring and eradicating phytosanitary and 
animal health problems.  The ICA is also responsible for negotiatin g bilateral and multilateral sanitary 
and phytosanitary agreements wh ich make it possible to market agricultural products abroad and 
guarantee the quality of agricultural inputs and seeds used in Colombia, while regulating and 
controlling the use of living organisms modified by ge netic engineering in the agricultural sector.  The 
ICA maintains import and export checkpoints at 127 local offices in as many municipalities spread 
over 32 departments, as well as at eight airports, ei ght seaports and five border crossings.  The ICA 
has 55 laboratories and a quarantine station. 
106. The main function of INVIMA, a public agency att ached to the Ministry of Health and Social 
Welfare, is to safeguard public health in Colo mbia, by carrying out inspection, surveillance and 
sanitary control tasks of a technical and scientific nature, within its sphere of competence.  INVIMA, in coordination with the regional health authorities,  is responsible for certifying products of public 
health interest as fit for human consumption.  It also makes proposals to the Ministry of Health and 
Social Welfare for the formulation of policies a nd regulations concerning quality control and sanitary 
surveillance in relation to the products menti oned in Law No. 100 of 1993 and other pieces of 
legislation and controls and monitors the quality and safety of the products specified in that law.
103  
Within these functions, INVIMA can prepare, propose, disseminate and update SPS measures applicable in connection with inspection, sanita ry surveillance, quality control, assessment and 
sanctioning procedures and procedures relating to sanitary registrations.  INVIMA is represented 
throughout the national territory by nine regional offices known as territorial working groups (GTT). 
                                                      
103 INVIMA online information:  " Funciones Generales ".  Viewed at:  http://web.invima.gov.co/ 
portal/faces/index.jsp?id=54194. Colombia WT/TPR/S/265/Rev.2 
 Page 77 
 
 
  107. INVIMA is the body charged with issuing sanitary registrations, as well as with their renewal, 
amplification, amendment and cancellation, as a ppropriate, and with dir ecting and coordinating 
measures with the national network of laboratories in  relation to the products specified in Article 245 
of Law No. 100 of 1993 and in other relevant la ws and regulations and with promoting their 
development and modernization;  INVIMA is aut horized to delegate these functions to certain 
regional bodies.  INVIMA is also responsible fo r sanitary approval of imports and exports of the 
products for which it is competent.  Moreover, it is  entrusted with administering the public functions 
of quality control and sanitary and epidemiological su rveillance of the results and adverse effects of 
the products for which it is competent and with  assessing the risk factors and taking sanitary measures 
relating to foodstuffs and the raw materials used in their production. 
108. INVIMA has exclusive competence for the in spection, surveillance and control of food 
production and processing, slaughterhouses, milk collec tion centres, milk and milk product processing 
plants, and the means of transport associated with these activities.  It also has exclusive competence 
for the inspection, surveillance and control of the safety of imports and expor ts of foodstuffs and the 
raw materials used in their production, at ports, air ports and border crossings, without prejudice to the 
powers assigned by law to the ICA. 
109. Decree No. 2.323 of 12 July 2006 organized the National Network of Laboratories and 
regulates its management.  The Decree stipulates that the Network is to be supervised by the Ministry 
of Health and Social Welfare and defines the polic ies, programmes, plans a nd projects required for it 
to function properly.  The National Networ k of Laboratories consists of clinical, 
cytohistopathological, food science, and reproductiv e medicine laboratories, blood and organ banks 
and other laboratories that carry out analyses of si gnificance for the monitoring of public health and 
for sanitary surveillance and control.  The IN S and INVIMA are designated national reference 
laboratories and are jointly responsible for coordinating the National Network. 
110. SPS measures are regulated by an extensive body of  legislation.  The basic norms that govern 
the application of SPS measures are Law No. 101 of  1993 (agricultural and fi sheries development) 
and Decrees No. 1.840 of 1994, No. 2.141 of 1991 and No. 4.765 of 2008 (functions of the ICA).  
Animal and plant health and primary food producti on are dealt with in Law No. 9 of 1979 and its 
regulatory decrees, Law No. 100 of 1993, which established INVIMA, and Decrees No. 1.290 of 1994 
and No. 211 of 2004, which determine its structure a nd function.  Other relevant provisions include 
Resolution No. 1.277 of 2004 on the analysis of th e risks posed by pests and diseases;  and Decree 
No. 3.075 of 1997 on food inspec tion, surveillance and control. 
111. The MCIT is responsible for notifying th e WTO of SPS measures.  Between April 1997 
(date of the first notification) and December 2011,  Colombia submitted 231 different notifications 
relating to SPS measures, as well as a series of add itions to those notifications.  During the review 
period, 122 notifications were made  and of these 102 related to animal health, 17 to plants and three 
to other areas (Table III.17).  Between April 1997 and the end of September 2011, Colombia made 
159 regular and 73 emergency notifications.104 
Table III.17 
SPS notifications to the WTO, 2006-2011  
Year  Total  Animals  Plants  Other areas  
2006 23 20 3  
2007 16 14 2  
                                                      
104 WTO document G/SPS/GEN/804/Rev.4 of 13 October 2011. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 78 
  
  Year  Total  Animals  Plants  Other areas  
2008 9 6   
2009 23 20 2 1 
2010 35 30 5  
2011 16 9 5 2 
Total 122 102 17 3 
Source : Information provided by the Colombian authorities.  
112. Table III.18 summarizes the subject matter of the main notifications made between 2006 and 
2011 concerning both livestock and plants.  The main  provisions relating to SPS measures issued in 
recent years can be consulted in Table AIII.2.  Some  of the measures adopted have remained in force 
for years. 
Table III.18 
Subject matter of the main notifications relating to livestock and plants  
Livestock  
Prevention of the introduction into Colombia of bovi ne spongiform encephalopa thy and avian influenza 
Epidemiological surveillance of br ucellosis and bovine tuberculosis 
Issuing of livestock sanitary permits or internal movement passports 
Declaration of free zones, high-alert z ones, containment zones and enclosures  for officially controlled diseases 
Self-declaration as a country free of certain diseases  
Programmes for the prevention and monitoring of avian influen za and for the control and eradication of Newcastle disease 
Registration of veterinary  diagnostic laboratories 
Sanitary and safety conditions in the prim ary production of bovine cattle, buffalos a nd swine, and in the production of animal feed 
BPM, BPG and biosecurity conditions 
Prohibition of use of olaqui ndox and diethylstilbestrol 
Plants  
Areas of low prevalence and eradication of diseases of African palm, ornamental plants, cotton, fruit and vegetables, rice, mai ze, plantain 
and banana 
Declaration of free and low-prevalence areas for fruit fly and chrysanthemum white rust  
Provisional procedure for expanding the temporary use of agricultura l chemical pesticides on crops of exotic fruit, aromatic an d culinary 
herbs, minor crops, and ornamental plants  
Regulation and control of agricultural chemical pe sticides, physiological regul ators and coadjuvants  
BPM, BPA 
Natural rubber and coffee plant propagation material 
Requirements for registering the operation of fumigation ch ambers using methyl bromide in quarantine treatments 
Requirements and procedures for the producti on and distribution of fruit tree propagation material in the national territory an d other 
provisions 
Quarantine pests subject to official control, ab sent from and present in the national territory 
Requirements concerning the registration of technical departments for testing effectiv eness and producers and importers of bio- inputs for 
agricultural use and other provisions 
Living modified organisms (LMOs) 
Source : Information provided by the Colombian authorities. 
113. To import animals (including aquatic animals) a nd products of animal origin it is necessary to 
obtain an Animal Health Import Document (DZI), which is granted by the ICA under Colombia WT/TPR/S/265/Rev.2 
 Page 79 
 
 
  Resolution (ICA) No. 1.558 of 7 May 2010.105  If the product is not exempt from the issuance of a 
DZI, the establishment of origin must be registered.  If the product is being imported for the first time 
from a country with which trade has not been establishe d, a prior risk analysis must be carried out, in 
accordance with Resolution No. 1.277 of 9 June 2004  and Resolution No. 004 of 2005.  The result of 
the risk analysis study is evaluated by the IC A's Livestock Imports Committee, which determines 
whether or not to approve the importation.  If regist ration is approved, importation is authorized and it 
is possible to apply for a DZI.  This document mu st be certified by the sanitary authority of the 
country of origin and is valid for a maximum of 90 days and for a single shipment, so that a prior application must be made for each importation.  The risk assessment procedure is based on the 
guidelines contained in the Terrestrial Animal Heal th Code of the World Organization for Animal 
Health (OIE) and in the Andean Community regulations. 
114. Where animal health is concerned, the ICA al so imposes requirements relating to zoosanitary 
export certificates, sanitary inspection at the point of  exit or entry, registration of genetic material 
production centres, import and export registration of i nputs, temporary internment of equine animals 
and intra-subregional trade in animals and animal products.
106  Before animals can be imported they 
must also pass through a quarantine procedure, either  in an official quarantine station or on premises 
specially equipped for the pur pose authorized by the ICA. 
115. To qualify for importation all plant materials, products and by-products must meet certain 
phytosanitary requirements, excep t for those which because of th eir physical constitution or the 
processing they have undergone do not represent a ph ytosanitary risk.  Imports of plant products 
require a Phytosanitary Requirements Import Document  (DRFI), issued by the ICA and indicating the 
phytosanitary requirements which must be met and which the exporting country must certify for it to 
be possible to export the product to Colombia.107  Both the plant health and the animal health 
requirements are set out in ICA Joint External Ci rcular No. 037 of 16 September 2011.  To import 
raw materials, cake, and protein and energy supplements for animal consumption it is necessary to obtain the approval of the Sanitary and Phytosanitary Regulation Division and of the Safety and 
Veterinary Inputs Directorate of the Animal Protection Division of the ICA.  To import wild flora, the 
application must be accompanied by a clearance docum ent issued by the Ministry of the Environment, 
Housing and Regional Development.  Importers of seed for sowing and fruit-tree and ornamental 
plant propagation material must be preregistered with the ICA. 
                                                      
105 The following animals and animal products do not require a DZI to enter Colombia:  oils and fats, 
together with broths and soups, tinned or preserved forms, extracts and juices, of fish, marine mammals, 
crustaceans and molluscs;  shark fins, cartilage and meat;  ambergris;  antiserums;  wool tops;  casein and its 
derivatives;  caviar;  animal glue;  tortoiseshell;  coral;  completely tanned hides;  microbial rennet;  cultures of microorganisms for non-veteri narian use;  spermaceti from whales an d other cetaceans;  natural sponges of 
animal origin;  fish fillets and deboned fish meat;  glands, other organs and their extracts for use in human 
organotherapy;  meal, powder or pellets of fish or molluscs suitable for human consumption;  cochineal and its products;  silkworms and their products;  lactose;  whalebone hair and ivory of marine mammals;  culture media 
for growing microorganisms for non-veterinary use;  fish roe for human consumption;  peptones from fish and 
shellfish suitable for human consumption;  preparations for sauces, sauces and condiments in powder form, made from animals other than bovine animals, sheep and goats;  diagnostic reagents for non-veterinary use and 
for in vitro  use in human medicine;  animal foetal serums for in vitro  diagnosis in human medicine;  vaccines for 
human medicine;  valves and shells of cooked crustaceans, molluscs or ech inoderms and cuttle-bone 
(ICA, 2005). 
106 Andean Community Resolution CMC No. 1.153 of 2008 defined livestock risk categories, rating 
them from 1 (low risk) to 5 (high risk).  Colombia requir es a DZI for products classified  in categories 3, 4 and 5. 
107 Andean Community Resolution CMC No. 1.008 of 2006 defined phytosanitary risk categories, 
rating them from zero (no risk) to 5 (high risk).  Co lombia requires a DRFI for products classified in 
categories 2, 3, 4 and 5. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 80 
  
  116. As a first step, before obtaining a DRFI, the importer must lodge with the ICA's Quarantine 
Technical Directorate a written preshipment appli cation for each import operation using a standard 
form.  This process can also be carried out on the ICA's website.  After examining the application, the 
ICA issues the corresponding document, which contains the Colombian import requirements.  Once 
the importer receives the document setting out the phytosanitary requirements for importing the plant 
material, he can ask the MICT for an import regist ration and send a copy of the document issued by 
the ICA to the exporting country, so that the ph ytosanitary authority can issue a phytosanitary 
certificate in accordance with the Colombian requirements.  The document containing the 
phytosanitary requirements is issued per species and per shipment, is valid for 90 days and must 
accompany the imports when they enter Colombia , as must the originals of the phytosanitary 
certificate of the country of origin.  The impor ter must request the ICA's Quarantine Technical 
Directorate at the place of entry for a phytosanitary  inspection.  When the documentation has been 
checked and the inspection carried out, it is deci ded whether or not to issue the corresponding 
phytosanitary clearance certificate, a document wh ich must be handed in to the Directorate of 
Customs (DIAN) in order to obtain the rel ease of the product into free circulation. 
117. In accordance with Resolution No. 2.950 of 2001,  the ICA is responsible for analysing the 
biological and chemical risks which could affect animal and plant species due to international and 
domestic trade in agricultural goods, tourism and mean s of transport.  Resolution No. 1.277 of 2004 
defines the situations in which a risk analysis has to be carried out.  In general, the ICA makes risk 
assessments of animal and plant species, products, by -products and biologicals which form the subject 
of an import application by taking into account th e following:  whether their importation has been 
previously authorized;  whether they have been im ported from the country of origin in the past;  and 
whether the sanitary or phytosanitary situatio n has changed or new information has emerged 
concerning a disease or pest outbreak in the country of origin or in Colombia.108 
118. During the review period, the ICA made a serious  effort to improve tr ansparency through the 
Health Information System for Agricultural and Liv estock Imports and Exports (SISPAP), a tool that 
provides information and makes possible direct participation in the process of importing/exporting 
agricultural and livestock products into/from Colo mbia.  SISPAP enables the importer/exporter to 
familiarize himself in advance with the ICA's impo rt/export phyto- and zoosanitary requirements.  
It is also possible to file online applications to obtain the documents for each of these procedures, for 
example, for the issuance of a DZI and or DRFI, a zoosanitary export certificate or a plant export 
certificate.  Through SISPAP users can trace the status of their import and export applications and 
modify them, as well as pay for these formalities online. 
119. To export livestock products to Colombia, th e countries of origin of the products to be 
imported can register their products or establishmen t in SISPAP.  If the product or establishment is 
not registered, the importer must make a written re quest for an opinion on the feasibility of the import 
operation to the ICA's Technical Directorate for Risk Assessment.  If there are no restrictions on the 
entry of the product and it is wished to register the establishment as an exporter to Colombia, then an 
application endorsed by the veterinary services of  the country of origin must be submitted.  
Depending on the result of the analysis of the information provided, if deemed necessary, a pre-authorization inspection of the establishment of origin may be ordered.  Once a favourable 
opinion has been given, the establishment will be ente red in the database and will be able to export to 
Colombia, subject to application for a DZI.  Authorization to export is granted for one year for 
businesses that produce animals for animal improveme nt, slaughter animals or process meat;  for 
                                                      
108 ICA online information:  " Evaluación de Riesgo ".  Viewed at:  http://www.ica.gov.co/ 
getdoc/fb18dace-21dc-41d1-9733-80057e0f95e6/Evaluacion-del-Riesgo.aspx. Colombia WT/TPR/S/265/Rev.2 
 Page 81 
 
 
  three years for those that produce animal breeding stock, produce biologicals for veterinary use, 
process raw materials of animal origin for manuf acturing animal feed, produce animal feed, process 
milk and milk by-products and produce fish, crust aceans, molluscs and other aquatic invertebrates;  
and for one to three years, depending on the riskiness of the product, for those that produce other 
goods considered dangerous for the animal population. 
120. In accordance with Decree No. 1.840 of 1994, th e ICA is responsible for the Epidemiological 
Information and Phytosanitary Surveillance System (SisFito), whose objective is to determine the 
presence or absence of pests within the national territory.  SisFito interacts with entities and 
associations such as Corporación Colombia Intern acional (CCI), Corpoica, Cenicafé, Cenipalma, 
Fedearroz and Augura in officially certifying the phytosanitary condition of the country's various 
agricultural species.  SisFito monitors exotic p ests with a high risk of introduction and a severe 
potential impact on production, endemic pests, includi ng those that are regulated since they affect 
international trade, and pests of  economic importance for the various cultivated species.  SisFito has 
developed an IT platform which enables the ICA to consolidate information on the phytosanitary 
status of the country and the surve illance of high-risk exotic pests. 
121. Where the safety of processed foods is concerned, INVIMA requires sanitary marketing 
registration valid for ten years.  Every batch of product arriving at a Colombian port during the period of validity of the sanitary registration is physically  examined by the health authority;  laboratory 
analysis is compulsory for foods identified as pos ing a greater degree of risk to public health. 
122. The authorities have noted that since 2007 INVI MA has had a Sanitary Surveillance Control 
System (SIVICOS) through which users can make on line applications and payments and officials can 
issue certificates.  Moreover, SIVICOS allows INVI MA inspectors to log in and view information 
concerning imports and exports. 
123. Under Resolution No. 00148 of 2005, importi ng or marketing seed for sowing requires 
certification and registration with the National Register of Cultivars.  Imports of seeds for sale must comply with the quality standards established fo r each seed species and with the packaging and 
labelling regulations, which require imported seeds to  be sold in the origin al packages with the 
original labels. 
124. The ICA is authorized to prohibit the production or importation of a cultivar for phytosanitary 
or biosecurity reasons.  Seeds must comply with the information requirements relating to genetically modified organisms (GMOs).  Decision 00013 of  1998 created the National Technical Council to 
assist the ICA in dealing with GM Os for agricultural use.  Resolution No. 946 of 2006 establishes the 
procedure used by the ICA for handling living modi fied organism (LMO) applications.  Regulatory 
Decree No. 4.525 of 2005 establishes the conditi ons for the transboundary movement, transit, 
handling and use of LMOs and creates national t echnical biosecurity committees responsible for 
assessing the risks posed by GMOs.  There are procedures for marketing livestock products 
containing GMOs.  Marketing is not authorized until the biosecurity assessment has been 
approved (Resolution No. 02.935 of 2001). 
125. Resolution No. 00329 of 2001 states that laborat ories which analyse agricultural inputs and 
pesticide residues must be registered with the IC A.  Foreign laboratories can register on presentation 
of certificates issued by a recognized internationa l body.  The national registration of a pesticide 
requires a risk and environmental management as sessment and laboratory analysis certificates.  
Resolution No. 0150 of 2003 establishes the arrangement s for the registration of imports of finished 
fertilizer products or raw materials for manufacturi ng them.  There are also approval and registration WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 82 
  
  requirements that must be satisfied in order to import fertilizers for experimentation and certification 
is required to be an importer, e xporter or seller of fertilizers. 
126. Before sanitary registration can be granted a documentary, technical and legal assessment 
must be made.  A positive assessment is followed by the immediate granting of registration.  There is 
also a post-marketing check which can resu lt in the suspension of the registration. 
127. During the review period, the Ministry of Ag riculture and Rural Development, in accordance 
with the provisions of Law No. 101 of 1993, Reso lution No. 169 of 2007 and other regulations, was 
authorized to grant certain agricultural producers a sanitary incentive in order to support the control 
and sanitary management of pests and diseases (see section (4)(iv)). 
128. Colombia applies the Andean regional sanitary and phytosanitary regulations and has 
participated with the other CAN countries in e fforts to harmonize phytosanitary regulations and 
SPS procedures in Andean intraregional and third-count ry trade.  At Andean regional level, common 
procedures for issuing phyto- and zoosanitary perm its and certificates have been adopted, together 
with rules for the registration, control, marketing and use of veterinary products.  During the review 
period, the Andean Community amended its sanita ry regulations on animal s, products of animal 
origin and by-products in relation to bovine cattle , horses, swine and poultry.  Changes were also 
made in the basic catalogue of exotic animal pest s and diseases of the subregion.  Colombia and the 
other member countries of the Andean Community maintain common SPS requirements with respect 
to 31 agricultural products and most animals a nd their products.  There are harmonized requirements 
and procedures for the registration and control of chemical pesticides for agricultural use. 
129. The authorities have noted that they are implementing a sanitary upgrade programme.  
Disbursements under this programme totalled Col$ 26,670 million (some US$13.5 million) over the 
two-year period 2010-2011.  The main measures include a sanitary upgrade for pig production, the implementation of a cattle identification system, im proved phytosanitary standards for horticultural 
production, sanitary and phytosanitary status building,  and the safety and admissibility of agricultural 
products. 
(3) M
EASURES AFFECTING EXPORTS  
(i) Registration, documentation and export licences 
130. The Directorate of Taxes and National Customs (DIAN) is the authority in charge of 
processing exports (including the sale of goods from th e national territory to a free zone), through the 
customs IT system known as the Single M odel of Revenue and Automated Control 
Services (MUISCA).  The prior requirements, for ex ample, of a sanitary or environmental nature, 
which must sometimes be met in order to export,  can be processed on-line through the Single Window 
for Foreign Trade (VUCE).  The natural or legal pe rson intending to export must be enrolled in the 
Single Tax Register (RUT) as an international exporter or trader.  Coffee exporters must also make an annual application for enrolment in the Register of Coffee Exporters.
109  This is a means of monitoring 
the minimum requirements laid down by the Na tional Committee of Coffee Growers with which 
coffee bean exporters must comply.110 
                                                      
109 MINCOMEX Resolutions No. 0355 and No. 0518 of 2002 and External Circular No. 32 of 2002. 
110 The requirements laid down by the National Coffee Growers' Committee for exporters to be 
included in the register are set out in Resolution No. 1 of July 2009. Colombia WT/TPR/S/265/Rev.2 
 Page 83 
 
 
  131. If the f.o.b. value of the goods exported exceeds US$10,000, the formalities must be handled 
by a customs clearing agent, ex cept in the case of users of a special export programme (PEX) 
(Article 11 of Decree No. 2.685 of 1999) and exporte rs considered to be "high export users", who are 
not obliged to use the services of a clearing agent. 
132. Decree No. 2.685 of 1999 established th e category of high export users (ALTEX) 
(Articles 35-40), which enables DIAN to recogni ze and register legal persons that satisfy the 
following conditions:  have, in the course of the 12  months prior to submission of the application, 
exported goods with an f.o.b. value of at least US$2 million, and this valu e exported, directly or 
through an international trading company, represents  at least 30 per cent of the value of their total 
sales in the same period;  or the value exported, di rectly or through an international trading company, 
represents an f.o.b. value of at least US$21 million. 
133. The shipper's export declaration (DEX) must be accompanied by the international sales 
contract, commercial invoice, packing list, and trans port or shipping document.  Before shipment is 
authorized, through the IT service s, the declarant (exporter or cust oms clearing agency) must, if the 
product to be exported so requires, provide, as a ppropriate:  previous registrations (emeralds111, 
medicines, panela112), marketing permit (fish and molluscs)113, previous authorizations (primary forest 
products)114, releases (arms, ammunition,  explosives), phytozoosanitary115 or sanitary inspection 
certificates (food)116, certificates of origin (preferential agreem ents), and tax payment certificate (coal, 
coffee, panela).117  Up to the end of 2011, the MCIT, through the Group on the Qualification of Origin 
and Domestic Production, granted certificates of origin.  Since 1 January 2012, DIAN has issued 
certificates of origin needed by th e exporter.  Once clearance has been authorized, the exporter may 
ask for the VAT to be refunded. 
134. The customs authority applies technical risk an alysis criteria, which determine whether an 
examination of the documents or physical inspecti on is necessary or shipment can be authorized 
automatically.  Documentary checks are carried out sole ly on the basis of the information contained in 
the declaration and its accompanying documents.  If it is decided that the goods must be physically 
inspected, the inspection is carried  out by the customs authority, fo r the purpose of verifying their 
nature, origin, state, quantity, value and tariff clas sification.  In general,  goods exported by high 
export users are not subject to physical custom s inspection.  Once the inspection is complete, 
shipment is authorized through the IT services a nd the definitive export declaration is lodged and 
signed by the declarant. 
135. To prevent environmental degradation or for public health reasons, Colombia regulates the 
ports through which certain products, such as pr imary forest and fishery products, are exported. 
136. Like its import regime, apart from ordinary exportation Colombia's export regime covers a 
range of other procedures (Table III.19). 
                                                      
111 Compendium of Foreign Trade Legislation, Decree No. 2.477 of 1984. 
112 Compendium of Foreign Trade Legislation, Law No. 40 of 1990. 
113 Compendium of Foreign Trade Legislation, Law No. 13 of 1990. 
114 Compendium of Foreign Trade Legislation, Decree No. 2.811 of 1974. 
115 ICA online information:  " Normas del ICA ".  Viewed at:  http://www.ica.gov.co/ 
Normatividad/Normas-Ica.aspx?page=1. 
116 Compendium of Foreign Trade Legislation, Decree No. 3.075 of 1997. 
117 Compendium of Foreign Trade Legislation, Decrees No. 2.656 of 1988 and No. 1.999 of 1991. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 84 
  
  Table III.19 
Export procedures 
Export procedure Description 
Temporary exportation for 
outward processing Regulates the temporary exportation of goods in free circulation in the national customs territory for 
manufacturing, processing or repair abroad or in a fr ee zone.  The goods must then be re-imported within 
the period indicated in the corresponding export declara tion, with the possibility of a one-year extension. 
Temporary exportation for 
reimportation in the same state Allows the temporary exportation of goods in free circ ulation in the Colombian customs territory to a 
foreign destination (including a free zone) for a specifi c use within a given time-l imit of not more than 
one year, specified by the declarant.  The goods must  be reimported before the authorized time-limit 
expires, without having under gone any changes abroad, apart from normal wear and tear. 
Re-exportation Regulates the outright e xportation from the national customs te rritory of goods that were under a 
temporary admission procedure or the processing or assembly procedure. 
Reshipment Regulates the exportation from the national custom s territory of goods from abroad that are in storage and 
have not been legally abandoned or subjected to any import procedure. 
Special export 
programmes (PEX) The operation by means of which, under a commerci al agreement, a foreign resident purchases raw 
materials, inputs, intermediate goods, packaging or c ontainers from a producer resident in Colombia and 
arranges for their delivery to another producer also  resident in the national customs territory who 
undertakes to produce and export the goods manufactured from these raw materials, inputs or 
intermediate goods or using the packaging material  or containers, in accord ance with instructions 
received from the foreign buyer. 
Exportation of household goods The household goods of Colombian residents who l eave the national customs territory to take up 
residence abroad.  Under this procedure an expor t authorization application and the corresponding 
declaration must be lodged as if it were a case of outright exportation. 
Temporary exportation  Exportation via postal traffic and urgent consignments The procedure under which goods are imported for proc essing or assembly, by industries recognized as 
such and authorized for the purpose by DIAN .  Its availability remains restricted. 
This procedure can be used for exporting mail cons ignments, consignments that leave the national 
territory via the official postal ne twork and urgent consignments, pr ovided that their value does not 
exceed US$5,000 and they require quick delivery. 
Exportation of samples of 
no commercial value Samples of no commercial value are goods declared as  such whose total f.o.b. value does not exceed 
US$10,000, with the exception of samples of no comme rcial value exported directly by the National 
Federation of Coffee Growers or by  Proexport, which are not subject to this ceiling.  The goods which 
may not be exported under the samples of no commerci al value procedure include :  coffee (except when 
exported by the National Federation of Coffee Grower s), emeralds, articles manufactured from precious 
metals;  gold and its alloys;  platinum and metals of the platinum group;  goldsmith's or silversmith's ash, 
gold waste or scrap;  and minera l products with auriferous con centrates, silver and platinum. 
Source : Decree No. 2.685 of 26 December 1999 (and its amendments).  
(ii) Other charges and minimum prices 
137. Colombia imposes export charges for the purpose of promoting the development of certain 
sectors.  At present, charges are levied on exports of mild coffee, unset emeralds and coal.118  During 
the review period, the rates at which the parafiscal  contribution taxes on emeral ds and coal are applied 
remained unchanged and they continue to be used to finance the National Emeralds Fund and the Coal 
Promotion Fund.119 
138. As for the coffee contribution, which is used to  finance the National Coffee Fund, in 2007, it 
went from being an ad valorem  charge to being a specific charge of US$0.06 per pound of coffee 
exported, provided the international price of Co lombian coffee exceeds a certain price per pound.  
The contribution per producer may not be less th an US$0.02 per pound of coffee exported.  The tax 
base for levying the "coffee contribution" is the "r epresentative price" established by the national 
government.  This price is calculated daily on the basis of the price of "C" contracts on the New York Stock Exchange, plus the premium awarded to Colombian coffee on the international market.
120 
                                                      
118 Decrees No. 2.407 of 2000 and No. 2.656 of 1988 and Law No. 788 of 2002, Article 63. 
119 Decree No. 2.407 of 2000. 
120 Decree No. 3.263 of 2002. Colombia WT/TPR/S/265/Rev.2 
 Page 85 
 
 
  139. The parafiscal contribution applied to unset emer ald exports is 1 per cent of the value of the 
exports in foreign currency.  This contribution is pa id by the exporter and used to finance the National 
Emeralds Fund.121 
140. Coal exporters must provide the customs office of exportation with proof of payment of the 
royalties on coal production assessed on the reference price fixed by the Ministry of Mining and 
Energy (Chapter IV). 
141. Colombia uses minimum prices for coal exports.  The price for the coal exported is fixed on 
the basis of technical and "relevant commercial" criter ia, such as the weighted-average f.o.b. price in 
Colombian ports over the six months prior to the da te of determination, after allowing for transport 
and port costs, the quality of the coal and the character istics of the coalfield.  If there were no exports 
during the preceding six months, the international price for coal of a similar quality is used as the base 
price.122 
(iii) Export restrictions 
142. In Colombia, exportation is generally free,  except for the limitations and prohibitions 
established by the laws and interna tional conventions in force.  Mo reover, both the Higher Council for 
Foreign Trade and the Committee on Customs, Tariff and Foreign Trade Affairs are authorized to 
recommend the adoption of measures to control exports, including by prohibiting them in order, for example, to ensure export quality or keep the dom estic market supplied, as well as to determine 
packaging standards and other requirements.
123 
143. In order to satisfy domestic demand, Colo mbia sets quotas for the domestic sale and 
exportation of fishery resources.  These quotas are determined by the Board of Directors of the 
National Institute for Fishing (INP).  The export quo ta may be exceeded if it can be shown that the 
product could not be sold on the domestic market.124 
144. The National Government is empowered to re gulate trade by adopting mechanisms that 
enable the Colombian economy to overcome external or  internal market conditions that are adversely 
affecting the country's commercial interests.125  In 2011 (June), Colombia adopted, for one year, 
quotas for exports of live bovine animals (cows) (HS subheadings 0102.90.00.90 and 0102.10.00.10) 
                                                      
121 Decree No. 2.407 of 2000, Articles 1 and 4. 
122 Compendium of Foreign Trade Legislation, Decree No. 2.656 of 1988. 
123 Decree No. 2.553 of 1999.  In  accordance with Decree Law No. 44 4 of 1967, the State powers for 
regulating exports are:  to issue regulations for chan nelling exports of certain pr oducts through specialized 
entities, for the purpose of protecting foreign market s by guaranteeing quality and timely delivery and 
harmonizing export volume with domestic production capacity;  to set standards relating to quality, packaging, 
marks and other requirements that ensure optimum conditions for the marketing of national products in foreign markets;  to determine the degree of manufacturing or processing that certain products must have in order to be 
exported;  to establish temporary limitations on ex ports of staple commodities whose production has been 
adversely affected by poor harvests or the like and which cannot be economically replaced by other 
commodities produced locally or abroad;  to limit or prohibit the exportation of commodities needed to supply 
the domestic market when there is a shortage of them on the wo rld market and while the circumstances 
responsible for the shortage persist;  and to establish restrictions to protect flora and fauna and non-renewable natural resources. 
124 Compendium of Foreign Trade Legislation, Decree No. 2.256 of 1991. 
125 Law No. 7 of 1991. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 86 
  
  for the purpose of maintaining the flow of trade in these goods and ensuring the rebuilding of the 
national herd to improve the supply of  meat and meat products for export.126 
145. There is a ban on exporting articles that form part of the national artistic, historical and 
archaeological heritage.  These articles may leave the country only temporarily, under the temporary 
exportation for reimportation in the same state procedure, for a period of not more than three years, to 
be used in exhibitions.127  It is prohibited to export individual specimens of live species of wild fauna, 
unless they are intended for scientific research or th eir exportation has been expressly authorized by 
the State.128  Colombia applies restrictions on exports of certain products in accordance with 
commitments undertaken as a signatory to international agreements.129 
(iv) Support for exports 
146. In 2011, Colombia notified the WTO that, since 31 December 2006 it had not granted any 
subsidies within the framework of the special import-export programme for capital goods and spare 
parts (SIEX) or under the free zone regime or other subsidy programmes.130  Colombia notified the 
WTO Committee on Agriculture that there had been no subsidization of agricultural exports between 
2006 and 2010.131 
147. In connection with the notification require d under paragraph 1 of Article XVI of the 
GATT 1994 and Article 25 of the Agreement on Su bsidies and Countervailing Measures, Colombia 
notified the WTO that during the periods 2007-2009  and 2009-2011 it did not grant any subsidies and 
that, consequently, within its territory there were  no national measures that needed to be notified 
under the above-mentioned provisions.132 
(a) Free zones 
148. Law No. 1.004 of 2005 revised the free zone regime  to ensure that it was not inconsistent with 
the provisions of the Agreement on Subsidies a nd Countervailing Measures (A SCM).  The free zone 
regime established in 2005 is a means of creating jobs and attracting new cap ital investment for the 
purpose of promoting competitiveness in the produ ction of goods and the provision of services 
mainly, but not exclusively or necessarily, for foreign markets.133  During the review period, Decree 
No. 383 of 2007 (and its amendments) governed th e new regime and introduced the conditions and 
requirements for establishing free zones and for registering users (or assessing them to determine whether they meet the requirements to operate in a free zone).
134  Moreover, special conditions were 
                                                      
126 Decrees No. 2.000, No. 3.046 and No. 4.025 of 2011. 
127 Decree Law No. 444 of 1967 and Decree No. 2.685 of 1999. 
128 Compendium of Foreign Trade Legislation, Decree No. 2.811 of 1974. 
129 Colombia is a signatory to:  the Convention on In ternational Trade in Endangered Species of Wild 
Fauna and Flora;  the Basel Conventi on on the Control of Tr ansboundary Movements of Hazardous Wastes and 
their Disposal;  and the Montreal Protocol on Substances that Deplete the Ozone Layer. 
130 WTO documents G/SCM/N/186/COL-G/SCM/N/220/COL of 30 May 2011 and 
G/SCM/N/160/COL of 31 May 2011. 
131 WTO documents G/AG/N/COL/39 of 11 February 2010, G/AG/N/COL/39/Corr.1 of 9 March 2010, 
G/AG/N/COL/44 of 13 January 2011 and G/AG/N/COL/45 of 25 November 2011. 
132 WTO document G/SCM/N/186/COL and G/SCM/N/220/COL of 30 May 2011. 
133 WTO document G/SCM/N/146/COL of 5 September 2006. 
134 Decree No. 383 of 2007 amended the provisions on free zones contained in Decree No. 2.685 of 
1999 on customs legislation (Articles 392-429) and this in its turn was amended by Decrees No. 4.051 of 2007, 
No. 780 of 2008, Nos. 4.285, 4.085 and 4.584 of 2009, Nos. 1.769, 4.809 and 4.801 of 2010, and No. 711 of 
2011. Colombia WT/TPR/S/265/Rev.2 
 Page 87 
 
 
  established for the departments of Cauca, Ca quetá, Huila, Nariño and Putumayo, as well as for 
37 municipalities bordering on the Bolivarian Republic of Venezuela.135  At regional level, Decision 
No. 671 (2007) of the Andean Community on the harmonization of customs procedures stipulates that "free zones are governed by the provisions of the national legislation of each member country" 
(Article 57).  Legal persons domic iled in the country or branches of foreign companies, recognized 
technology parks, port companies, and institutions th at provide health services are eligible for the 
free zone regime. 
149. Two types of free zones may be established in  Colombia:  permanent zones, which may 
consist of multiple users or a single enterprise ( uni-enterprise or special), and temporary zones.
136 
Permanent free zones (multi-enterprise) and speci al permanent free zones (uni-enterprise) 
150. In a permanent free zone (ZFP), that is, a deli mited area of the national territory, multiple 
industrial users of goods or services137 and commercial users138 may set up businesses.  The special 
permanent free zone (ZFPE) is a regime that app lies to a single industrial user whose business project 
is considered likely to have a significant impact  on Colombia's economic and social development.139  
The ZFPE regime is available to new industrial, agro-industrial140, and services (including health) 
enterprises, port companies, and already establis hed enterprises, provided they generate new 
investment.141  ZFPEs may be located in any part of the na tional territory.  In 2011, 59.7 per cent of 
ZFPEs were engaged in the production of goods and services.142  DIAN is the institution responsible 
for approving the establishment of a ZFP/ZFPE.143  The operator user responsible for managing and 
developing the zone must be domic iled and legally represented in Colo mbia or, if a foreign company, 
must have established a branch in Colombia.144  The operator user of a ZFPE must be a legal person 
other than the industrial user.145  The operator user of a ZFP is authorized to manage one or more 
zones.146 
                                                      
135 Decrees No. 1.197 of 2009, No. 1.142, No. 2.595 and No. 2.695 of 2010, and No. 2.129 of 2011. 
136 Law No. 1.004 of 2005, Article 4. 
137 Logistics and transport, teleco mmunications, research, medical care,  tourism, technical support, and 
auditing and consultancy (Decree No . 383 of 2007, Article 393-20). 
138 Commercial users engage in marketing or storage activities (Decree No. 383 of 2007, 
Article 393-21).  Taken together, they may not occupy an area greater than 5 per cent of the permanent free zone 
(Decree No. 4.051 of 2007, Article 16). 
139 Decree No. 4.051 of 2007, Article 2. 
140 Biofuel, meat and fish, oils and fats (animal and vegetable), dairy products, food products not 
previously classified (prepared or preserved vegetables and fruit, tea, soups, wines, vinegar, sauces and yeasts) 
and coffee and coffee-milling products (Decree No. 4.285 of 2009, Article 2 and Mondragón, 2010). 
141 Decree No. 4.051 of 2007, Articles 6 and 7. 
142 Decree No. 4.051 of 2007, Articles 6 and 7 and information provided by the authorities. 
143 DIAN declares the existence of  free zones for a maximum of 30 years (with the possibility of 
extension) (Decree No. 383 of 2007, Article 392-2).  A port company ZFPE will continue to exist until the port 
concession expires (Decree No. 4.584 of 2009, Article 1).  The declaration is subject to the approval, by the 
Intersectoral Free Zone Commission, of the Free Zone General Development Master Plan submitted by the 
operator user (Decree No. 4.051 of 2007, Article 3).  The Commission is composed of seven members, including the Ministries of Commerce, Industry and Tourism and Finance and Credit and the Minister 
responsible for the activity it is intended to promote (Decree No. 711 of 2011, Article 1). 
144 Decree No. 4.051 of 2007, Articles 5 and 6.  The oper ator user of the ZFP/ZFPE  is authorized to act 
as such by DIAN (Decree No. 383 of 2007, Article 393-14). 
145 Decree No. 4.051 of 2007, Article 3. 
146 Decree No. 383 of 2007, Article 393-14. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 88 
  
  151. Colombia prohibits the pursuit of certain activities in free zones, namely:  (i) the exploration, 
exploitation or extraction of non-renewable natura l resources specified in the Mining and Petroleum 
Code;  (ii) the provision of financial services;  ( iii) the provision of residential public utility services, 
except for energy generators or providers of na tional long-distance public telephony services;  and 
(iv) any activity performed within the fr amework of a State concession contract.147 
152. In order to operate a ZFP/ZFPE users must meet minimum investment, equity and job 
creation requirements within an agreed time-limit (Table III.20).  These requirements may vary with 
the department in which the free zone is located and, in the case of the ZFPE, with the activity also 
(Table III.20).  During the review period there were two special temporary regimes for ZFPEs with 
time-limits for taking advantage of them.  The late st date for taking advantage of the ZFPE regime in 
Caquetá, Cauca, Huila, Nariño and Putumayo was 31 December 2010148 and in the 37 municipalities 
bordering on the Bolivarian Republic of Venezuela 31 December 2011.149  Applications for a new free 
zone made in these departments after the above-m entioned dates were authorized on the terms and 
conditions laid down in the general re gulations for establishing free zones. 
153. In addition to the above-menti oned requirements for ZFP/ZFPE operators, industrial users in 
ZFPs, depending on their total assets, must meet inv estment and job creation requirements which may 
also vary with the location of the ZFP (Table III.21).150  The various requirements are intended to 
facilitate the operation of small enterprises by subjecting them to different investment and 
employment commitments which increase as the enterprise grows.151 
Table III.20 
Requirements applicable to free zone users 
Category Decree No. Equity 
(SMMLVa) Investment 
(SMMLVa) Directly 
employedc Other requirement Term 
Permanent free zone  4.051 of 2007, 
Article 5 23,000  46,000 - Five registered users 5 years 
Permanent free zone in 
47 municipalities in Cauca and 
Huilab  780 of 2008, 
Article 1 - 92,000 - Ten registered users 5 years 
Special or "uni-enterprise" 
permanent free zone        
Goods 4.051 of 2007, 
Article 6 - 150,000 150c - 3 years 
Services 4.051 of 2007, 
Article 6 - 10,000-46,000 
46,000-92,000 
> 92,000  500 
350 
150 - 3 years 
Health services  4.051 of 2007, 
Article 6 - 10,000-46,000 
46,000-92,000 
> 92,000 250 
175 
75 Indirect jobs:  250 
Indirect jobs:  175 
Indirect jobs:  75 3 years 
Agro-industrial projects 4.051 of 2007, 
Article 6 - 75,000  500 - 3 years 
Port companies 4.051 of 2007, 
Article 6 - 150,000  20  Indirect jobs:  50 3 years 
                                                      
147 Decree No. 4.051 of 2007, Article 2. 
148 Decree No. 2.595 of 2010, Article 1. 
149 Decree No. 2.695 of 2010, Article 1. 
150 The operator user of a ZFP authorizes the us ers of goods and services and commercial users 
operating in the zone (Decree No. 383 of  2007, Article 393-14).  DIAN authorizes the sole industrial user of a 
ZFPE (Decree No. 4.051 of 2007, Article 9). 
151 Information provided by the authorities. Colombia WT/TPR/S/265/Rev.2 
 Page 89 
 
 
  Category Decree No. Equity 
(SMMLVa) Investment 
(SMMLVa) Directly 
employedc Other requirement Term 
Already active enterprises 4.051 of 2007, 
Article 7 150,000  692,000 - Double the taxable net 
income 3 years 
Already active enterprises in 
47 municipalities in Cauca and 
Huilab 780 of 2008, 
Article 3 75,000 75,000 - - 2 years 
Departments of Caquetá, Cauca, 
Huila, Nariño and Putumayo; 
37 municipalities bordering on 
the Bolivarian Republic of 
Venezuela 1.197 of 2009, 
Article 4 
2.129 of 2011, 
Article 4 
2.695 of 2010, Article 1 - 5,000  50 - 2 years 
a On 1 January 2012, the minimum monthly wage in force (S MMLV) was Col$566,700.  The SMMLV is adjusted annually.  
b See Law No. 383 of 1997, Article 42. 
c For every 23,000 SMMLV of additiona l investment the number of jobs required is reduced by 15, provided the total is never les s 
 than 50. 
Source : WTO Secretariat.  
Table III.21 
Main requirements applicable to indus trial users of permanent free zones  
Total assets 
(SMMLVa) Investment (SMMLVa) Directly employed 
Rest of Colombia Cauca and Huilab Rest of Colombia Cauca and Huilab 
< 500 - - - 20 
500-5,000 - 2,000 20 20 
5,000-30,000 5,000 7,500 30 30 
> 30,000 11,500 15,000 50 50 
a On 1 January 2012, the minimum monthly wage in force (S MMLV) was Col$566,700.  The SMMLV is adjusted annually.  
b 47 municipalities (see Law No. 383 of 1997, Article 42). 
Source : Decree No. 4.051 of 2007, Article 19 and Decree No. 780 of 2008, Article 4.  
154. ZFP/ZPFE users benefit from tax concessions and simplified customs and foreign trade 
formalities.  The rate of income tax for indus trial users of ZFP/ZPFEs is 15 per cent, whereas the 
general rate is 33 per cent.152  Likewise, imports into ZFP/ZPFEs are exempt from customs taxes 
(Table III.22).  Industrial users can sell 100 per cent of their output in the national customs 
territory (NCT), paying customs taxes only on inputs imported from third countries.153  Exports from 
ZFP/ZPFEs to foreign markets also benefit from the tax incentives accorded to exports from the NCT, 
such as the Tax Reimbursement Certificate (C ERT) and exemption from or refund of VAT.154  
However, since the last review in 2006, some benefi ts have been withdrawn:  the right to deduct the 
VAT paid on the purchase or importation of in dustrial machinery, which was abolished on 
                                                      
152 Law No. 1.004 of 2005, Article 5 and Tax Statute, Article 240-1. 
153 Proexport et al. (2010) and Comptroller-General of the Republic (2009). 
154 The CERT would be applied only to the value added in the free zone, without the inclusion of the 
value of the raw materials used in the production, processing or working of the goods exported from the national 
customs territory (NCT).  At present, the CERT is 0 per cent (information provided by the authorities). WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 90 
  
  30 April 2007155;  and the income tax deduction for investment in fixed assets156, abolished in 2010 
for industrial users and from 2011 for co mmercial users and other taxpayers.157 
155. The revision of the ZFP/ZPFE regime led to a significant increase in the number of 
ZFP/ZFPEs, which rose from 11 in 2006 to 88 at the end of 2011.158  By the end of 2011, the 
ZFP/ZFPEs had generated Col$9.8 trillion of  investment and 12,454 direct jobs.159  In 2011, 
752 enterprises were operating under the ZFP/ZFPE regime.  Although the number of enterprises 
producing goods and services increased, the number of  commercial enterprises decreased, since the 
latter do not benefit from the reduction in income tax.160 
Table III.22 
Specific benefits for free zone users 
Description Legal basis 
Tax concession  
Single income tax rate of 15 per cent for industrial users and operator  Law No. 1.004 of 2005, Article 5;  
Tax Statute, Article 240-1  
The sale of raw materials, parts, inputs and finished goods between users is exempt from 
VAT (with right to refund) Law No. 1.004 of 2005, Article 7;  
Decree No. 4.051 of 2007, Article 23;  
and Tax Statute, Articles 481 and 850 
Customs concession  
Exemption from payment of customs taxe s (duty and VAT) on the introduction of 
goods from abroad while they remain within the free zone Tax Statute, Articles 481 and 850  
Foreign trade benefits  
Goods from abroad can be imported into a fr ee zone provided that the transport document 
shows that they are for the account of a user.  Export operations are authorized by the operator 
user;  no shipping authorization or  export declaration is required Decrees No. 2.685 of 1999 and No. 4.051 
of 2007, Articles 21 and 22  
The goods are not subject to any time-limit on th eir stay in storage Decree No. 2.685 of 1999  
Possibility of temporarily removing the raw ma terials for partial processing outside the 
free zone for up to nine months Decree No. 2.685 of 1999  
Ease of managing inventories and logistical  operations between port, border and inland 
free zones Decree No. 2.685 of 1999 
Exports to third countries benefit from the international trade agreements negotiated by 
Colombia Decree No. 2.685 of 1999  
Goods considered originating within the fr amework of the trade agreements signed by 
Colombiaa  
a Peru does not recognize the Colombian origin of goods manufact ured in Colombian free zones (CAN Decision No. 414 of 1997). 
Source : Law No. 1.004 of 2005, Decree No. 4.051 of 2007, Tax Statute and Ministry of Commerce, Industry and 
Tourism (2010), Handbook on the Submission of Applications  for the Declaration of Free Zones , June.  Viewed at:  
http://www.dnp.gov.co/PortalWeb/Portals/0/a rchivos/documentos/DDE/Manual-ZF.pdf.  
                                                      
155 Law No. 1.004 of 2005, Article 11 and Tax Statute, Article 485-2. 
156 Law No. 863 of 2003, Article 68.  This concession was granted on 40 per cent of the value of the 
investment between 2007 and 2010 (Tax Statute, Article 158-3) and on 30 per cent as from 2010 (Law No. 1.370 of 2009, Article 10 and Tax Statute, Article 158-3). 
157 Law No. 1.370 of 2009, Article 11, Tax Statute, Article 240-1, Law No. 1.430 of 2010, Article 1 
and Tax Statute, Article 158-3. 
158 Information provided by the authorities. 
159 Ramos and Rodríguez (2011). 
160 Ramos and Rodríguez (2011). Colombia WT/TPR/S/265/Rev.2 
 Page 91 
 
 
  Temporary free zones 
156. Decree 2685 of 1999 and its amendments regul ate the temporary free zones established 
provisionally where international fairs and exhibiti ons of importance for the Colombian economy and 
trade are being held.  Temporary free zones are se t up for the duration of the event, but can begin 
operating three months before the event and remain in operation for up to six months afterwards (with 
the possibility of an extension).  There are two kind s of users:  the manager user and the exhibitor 
user.  Imports of goods into temporary free zones benefit from the same f acilities with respect to 
customs formalities as imports into ZFP/ZFPEs (Table  III.22).  Upon the expiration of the period of 
establishment of the temporary zone, if the goods  used in the exhibition are not exported or 
transported to another free zone, they are deemed to have been legally abandoned.161  A temporary 
free zone that has operated continuously for more than 15 years may apply to be declared a ZFPE, 
provided that it generates 150,0 00 SMMLV (US$38.6 million) in new investment and creates a 
minimum of 20 direct and formal jobs, within a period of three years.162 
Special economic export zones 
157. Since 2006, the special economic export zones regime, implemented by Law No. 677 of 
2001, has not been used.163  DIAN is responsible for administering and supervising these zones.164 
(b) Tax Reimbursement Certificate (CERT) 
158. Exporters (of goods and services) continue to have the right to claim total or partial 
reimbursement of indirect taxes, charges and contributions by applying to the MCIT for a tax reimbursement certificate (CERT)
165, which is regulated by Decree No. 636 of 1984.  The CERT is 
used when justified by the prevailing economic cond itions.  Since 2006 it has been used only in 2007, 
2008 and 2011 for final exports of certain products ;  the exceptions include exports of coffee, 
petroleum (and petroleum products), precious stones and bananas.166  The products that can benefit 
from the CERT vary with the conditions.167  For example, recently (in 2011) Colombia used the 
CERT to soften the negative impact  of the revaluation of the peso.168  Only outright exports of 
products manufactured or produced in Colombia are entitled to the CERT.  Thus, it cannot be used for 
goods that are re-exported, temporary exports and exports of samples or products in non-commercial 
quantities.169  The CERT is calculated on the basis of a formula.170  Where exports from the national 
                                                      
161 Decree No. 383 of 2007. 
162 Ministry of Commerce, Industry and Tourism (2010). 
163 For further information, see WTO (2006). 
164 Decree No. 4.048 of 2008. 
165 Laws No. 48 of 1983, Articles 2 and 4 and No. 7 of 1991, Article 7.  The application is processed 
online through the portal of the Ministry of Commerce, Industry and Tourism (Ministry of Commerce, Industry and Tourism online information:  " Certificado de Reembolso Tributario ".  Viewed at:  
https://www.mincomerc io.gov.co/publicaci ones.php?id=10115). 
166 There are also exceptions for Chapters 1 to 16:  live animals and animal products and vegetable 
products;  Chapters 25, 26 and 27:  mineral products;  Chapter 36:  powders, explosives and other subheadings 
contained in the chapter;  Chapter 81:  other base metals and articles thereof, including waste and scrap;  
Chapter 93:  arms, ammunition and parts and accessories ther eof;  Chapter 97:  works of art, collectors' pieces 
and antiques;  and Chapter 98. 
167 Decrees No. 2.327 and No. 2.678 of 2007, No. 1.499, No. 1.514, No. 1.532, No. 2.882, No. 2.924 
and No. 2.986 of 2008 and No. 3.045 and No. 3.180 of 2011. 
168 Information provided by the authorities. 
169 International trading companies and those that sell them goods on condition that they are exported 
are also deemed to be export ers (Decree No. 636 of 1984). WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 92 
  
  customs territory are concerned, the value of the CERT (the amount reimbursed) is calculated by 
multiplying the f.o.b. value of the exports (in US dollars) by the exchange rate representative of the 
market (at the time of exportation) and by a refund percentage fixed by the Government.171  
The refund percentage fell from 4 per cent  in 2007 and 2008 to 1.5 per cent in 2011.172  Where exports 
from a ZFP/ZPFE and exports that benefit from in centive programmes under the Vallejo Plan (see 
below) are concerned, the formula employs the nati onal value added (in US dollars), in place of the 
f.o.b. value.  CERTs are paid out in Colombian pesos. 
159. The MCIT establishes the percentage refunds which vary according to the product and the 
destination of the exports.173  In 2007 and 2008, exports to Aruba, Bolivia, Bonaire, Curacao, 
Ecuador, Peru, Panama and Venezuela and in 2011, those destined for Bolivia, Ecuador, Peru and 
Venezuela were unable to benefit from the CERT.174  These percentages are fixed for a minimum of 
three months and can be changed, if necessary, by decree.  For exports shipped between 1 January and 
31 July 2007 and between 1 February and 30 June  2008, the refund percentage was 4 per cent.175  
This level was reduced to 1.5 per cent from 1 January to 30 April 2011.176  During July 2008 and 
December of 2010 the CERT was not used. 
160. Exporters are not authorized to apply for a CERT  if the destination of the exports is Bolivia, 
Ecuador, Peru or Venezuela.  Up to 2008, exports for Aruba, Bonaire, Curaca o and Panama were also 
ineligible for the CERT. 
161. During the review period, the products/sectors that benefited the most from the use of the 
CERT were as follows:  products of the chemical or a llied industries;  products of the food industries;  
beverages;  plastics;  textiles, hides and skins;  and rubber and rubber products.  Exporters can use the 
refund to pay income and supplementary taxes, customs duties, VAT or any other tax, with the approval of the collecting entity. 
(c) Other tax exemptions 
162. Goods that are exported do not incur VAT  or municipal or departmental taxes.
177 
163. Sales of raw materials, parts, inputs and finish ed goods from the national customs territory to 
industrial users in free zones are exempt  from VAT, with the right to a refund.178  Goods sold in 
Colombia to international trading companies also give entitlement to the refund of VAT provided that 
they are exported, directly or processed. 
164. Exporters of certain services may apply for the VAT to be refunded.  These services are:  
(i) services provided in Colombia to be used or consumed exclusively ab road by enterprises or 
                                                                                                                                                                     
170 MCIT, Resolution No. 478 of 25 August 2011. 
171 MCIT, Resolution No. 478 of 25 August 2011 (Article 3);  and External Circular No. 028 of 2008. 
172 Decrees No. 2.327 and No. 2.678 of 2007, No. 1.499, No. 1.514, No. 1.532, No. 2.882, No. 2.924 
and No. 2.986 of 2008, and No. 3.045 and No. 3.180 of 2011 
173 Laws No. 48 of 1983, Article 3 and No. 7 of 1991, Article 7. 
174 Information provided by the authorities. 
175 Decrees No. 2.327 and No. 2.678 of 2007 and No. 1.499, No. 1.514, No. 1.532, No. 2.882, 
No. 2.924 and No. 2.986 of 2008. 
176 Decrees No. 2.045 and No. 3.180 of 2011. 
177 Corporación Colombia Internacional online information:  " Incentivos gubernamentales para la 
exportación ".  Viewed at:  http://www .cci.org.co/cci/cci_x/Sim/Manua les/Logistica%20exportadora/ 
incentivos_servicios/Nincentivos04a.htm. 
178 Decree No. 4.051 of 2007, Article 23 and Tax Statute, Articles 481 and 850. Colombia WT/TPR/S/265/Rev.2 
 Page 93 
 
 
  persons that do not have a place of business or ac tivities in Colombia, so long as the supplier or 
provider of the service does not have to travel (for example, call centre, architectural, engineering, 
accountancy, design and translation services);  and (ii)  tourism services provided to persons resident 
abroad for use in Colombia.179  Entities that provide an international trading company with 
intermediary production services may also apply for the VAT to be refunded on condition that the end 
product for which the service was provided is exported. 
165. Export contracts are exempt from stamp duty.180 
166. Although Decree Law No. 688 of 1967 permits the establishment of a customs drawback 
system for exporters of manufactured goods, in actual fact Colombia does not operate a system of this 
kind. 
(d) Special import-export programmes (or Plan Vallejo) 
167. Under the special import-export programmes (or Plan Vallejo) total exemption from customs 
duties and VAT is granted on the temporary importa tion of inputs, raw materials and intermediate 
products, provided that they are used for producing goods for export or for providing services directly 
linked with the production or export of such goods.181  The payment of VAT may also be deferred for 
a period of five years.  Imports of raw materials/i nputs eligible for the Plan Vallejo are also exempt 
from import licensing requirements (section (2)(vii)).182 
168. The Plan Vallejo includes sever al incentive programmes, with export requirements, from 
which natural and legal persons, w ho may be businessmen, producers, exporters or traders enrolled in 
the Single Tax Register, may benefit.183  Access to the Plan Vallejo is available to importers of raw 
materials or intermediate products who produce an d export the end product;  importers and producers 
of intermediate products that are sold to an expor ter;  and those who provide services linked with the 
production of goods for export.184 
169. To qualify for the Plan Vallejo for raw material s/inputs, 60 or 100 per cent of whatever is 
produced from the imported raw material/input must be exported.185  In the case of the Plan Vallejo 
for services, it is necessary to export services for a minimum value equivalent to 150 per cent of the 
f.o.b. value of the capital goods and spare parts impo rted.  To benefit from the Plan Vallejo for spare 
parts intended to be incorporated  in capital goods, 70 per cent of the increase in production generated 
by the incorporation of the parts must be exported.  On the other hand, the Plan Vallejo Junior entitles 
the exporter to import again, free of tax, the raw materials or inputs used in the production of goods 
for export, if he has paid all the import taxes on th e inputs already used;  the exporter has a year from 
the date of exportation to apply.186 
                                                      
179 Tax Statute, Articles 481 and 850 and Decree No. 1.805 of 2010. 
180 Tax Statute, Article 530. 
181 WTO (2006) and Chamber of Commerce of Bogota (undated). 
182 Proexport (2010a). 
183 Chamber of Commerce of Bogota (undated). 
184 Proexport et al. (2010). 
185 Proexport online information:  " Preguntas frecuentes:  Otras pregun tas de interés (exportaciones):  
artículos 172D y 173B del Plan Vallejo ".  Viewed at:  http://www.proexport.com.co/servicios-al- 
ciudadano/preguntas-frecuentes. 
186 Proexport (2010a). WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 94 
  
  170. Under the Special Import-Export Systems pr ogramme described in Decree Law No. 444 
of 1967 and its amendments,  producers and exporters may sign contracts with the Government to 
import, with exemption from advance deposit, licen sing, and consular fees and customs duties, raw 
materials and other inputs for use in the production of articles exclusively intended  to be sold abroad.  
These firms are obliged, among other things, to use (absorb) in the process of manufacturing the 
products for export those inputs of domestic origin  which it is technically and economically feasible 
for them to use.  Producers of articles which are not  directly intended for export, but are going to be 
used in their entirety by third-party enterpri ses for producing exports can also qualify for the 
programme.  In this case, the contracts must be sign ed jointly by the firm planning to import and by 
the third party or parties that will manufacture the articles for export.  If for good reason the raw 
materials imported under this regime or the produ cts manufactured using them are not eventually 
exported and the importer wants to have them ta ken into free circulation, he must obtain the 
appropriate import licences and pay the correspondi ng customs duties with a surcharge of 100 per 
cent.187 
(e) International trading companies 
171. The international trading companies (C.I.) cr eated by Law No. 67 of 1979, which enjoy tax 
concessions such as exemption from VAT and export tax188, are Colombian or joint venture 
companies that market and sell abroad Colomb ian products purchased on the domestic market or 
manufactured by their associated producers, and/or th at import goods or inputs to supply the domestic 
market or for manufacturing exportables.  These companies are also eligible for the CERT.189 
172. In 2011, the total value of goods exported through international trading companies amounted 
to US$186.4 million, equivalent to  0.36 per cent of total exports.190 
(f) Other export promotion programmes 
Special export programmes (PEX) 
173. Colombia continues to implement the special export programmes (PEX) regulated by Decree 
No. 2.685 of 1999 (Articles 329-334), which establi shed them, and by Decree No. 1.530 of 2008, 
which amended them.  PEX users are also eligible  for CERTs, as well as for other tax incentives 
granted to exporters. 
174. Under the PEX regime, a foreign buyer purchases raw materials from a producer resident in 
Colombia, who undertakes to deliver them to a contr actor, also resident in Colombia, who exports the 
end product manufactured from the raw materials obt ained from the initial buyer.  The producer and 
the contractor must agree the quantity, the date a nd the conditions of delivery of the raw materials and 
the end product.  Up to 2008, the contractor had a maximum period of three months from receiving 
the raw materials to export the end product, but DIAN could grant a three-month extension.  The domestic contractor was also required to obtain a bank guarantee for 30 per cent of the value of the raw materials.  Decree No. 1.530 of 2008 ab olished this period and the end product is now 
exported in accordance with the single shipping proc edure applicable to outright exports.  According 
to the information provided by the authorities, very little use has been made of this instrument.  Since 
                                                      
187 Decree Law No. 444 of 1967, Article 177. 
188 Gómez et al. (2010). 
189 Decree No. 0380 of 16 February 2012. 
190 Information provided by the authorities. Colombia WT/TPR/S/265/Rev.2 
 Page 95 
 
 
  the mechanism was introduced very few programm es have been approved and of these only two are 
still in effect. 
175. Decree No. 2.685 of 1999 established the cate gory of high export users (ALTEX) described 
above.  In general, ALTEX users are exempt fro m the payment of VAT on imports of industrial 
machinery intended for processing raw materials.191  Likewise, the exports of ALTEX users are not 
subject to physical inspection.192  Moreover, they can benefit from the PEX regime and are offered the 
opportunity of obtaining an industrial processing wa rehouse that enables them to import inputs and 
raw materials with relief from customs duties and charges and VAT, provided that the goods are used 
in manufacturing export products.193 
Other programmes 
176. In 2008, the National Agricultural Credit Comm ission created a special credit facility at 
subsidized rates for the purpose of financing proj ects to meet the capitalization requirements for 
agricultural products destined wholly or  partially for the external market.194  This credit facility was 
used only in 2008 and part of 2009.195  In addition, through the Agricultural Guarantee Fund (FAG), a 
Special Exporters Guarantee Fund was set up to guar antee loans granted using this special facility. 
177. In order to support aquaculture and promote e xports of shrimp, tilapia and trout, in 2010 an 
incentive was introduced for the supply of these products.196  In addition, in 2008 and 2009 a sanitary 
incentive for export aquaculture was implemented.197 
(v) Financing, insurance and guarantees 
178. The Foreign Trade Bank of Colombia (Bancold ex) was established in 1991 as a financial 
institution responsible for providing export financing.198  Bancoldex is a semi-public company whose 
main shareholder is the Ministry of Commerce, Industry and Tourism.199  Bancoldex is currently a 
development bank supervised by the Financial Supe rvisory Authority of Colombia, which functions 
as a second-tier bank to meet the cred it needs of any enterprise, whether it exports or not.  Abroad, 
Bancoldex offers financing to buyers of Colombian goods and services, through pre-authorized 
intermediaries.200  The interest rate on loans provided by Bancoldex corresponds to the rediscount rate 
granted to the intermediary plus the additional points (spread) agr eed between the intermediary and 
the enterprise that  receives the funds. 
                                                      
191 To qualify for this concession, the ALTEX user must annually provide evid ence of compliance with 
the requirement to export at least 30 pe r cent of his sales.  The machinery may not be assigned to third parties, 
other than to a leasing company to obtain financing.  Non-compliance means that th e ALTEX user must refund 
the unpaid VAT (plus interest) and pay a fine of 5 per cent of the f.o.b. value of the machinery (Tax Statute, 
Article 428). 
192 Chamber of Commerce of Bogota (undated). 
193 Proexport et al. (2010). 
194 Resolution No. 32 of 2008. 
195 Information provided by the authorities. 
196 Resolution No. 157 of 2010. 
197 Resolution No. 116 of 2008. 
198 Decree No. 2.505 of 1991. 
199 The MCIT owns 91.9 per cent of the capital.  The other main shareholder is the Ministry of Finance 
and Credit (7.9 per cent) (Banco ldex online information:  " Accionistas ".  Viewed at:  
http://www.bancoldex.com/contenido/co ntenido.aspx?catID=92&conID=509). 
200 Bancoldex online information:  " Banco de segundo piso ".  Viewed at:  
http://www.bancoldex.com/contenido/contenido.aspx?catID=92&conID=148. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 96 
  
  179. Bancoldex acts as a second-tier bank, which mean s that rather than lending to exporters 
directly it lends through authorized fi nancial intermediaries.  Bancoldex offers financing to both direct 
and indirect exporters.201  There are various arrangements for providing exporters with 
financing (Table III.23).  Bancoldex currently holds 4. 1 per cent of the total credit portfolio.  In 2011, 
Bancoldex granted loans worth Col$4.2 trillion as compared with Col$2.25 trillion in 2006. 
Table III.23 
Export financing arrangements 
Description Amount financeable Term Beneficiaries  
Financing for the buyer of goods and services 
Buyer credit facility 
Bancoldex finances or refinances the 
advances and other payments made by 
the foreign buyer of Colombian goods 
and/or services, through financial intermediaries domiciled inside or 
outside the country of the importer, 
using bank payment instruments
a In US dollars or in euros.  Up to 
100% of the value of the goods 
or services imported or to be 
imported Consumer goods: 
up to 1 year.  
Intermediate goods:  
up to 18 months.  Capital goods: 
up to 5 years Foreign buyers of Colombian goods 
and/or services;  Colombian 
exporters;  foreign financial 
intermediaries 
Financing for engineering and constr uction projects and other services 
The development of engineering and/or 
construction projects abroad carried out 
by Colombian enterprises can also be 
financed in the same way as under the buyer credit facility Up to 100% of the Colombian 
component of goods, services 
and inputs linked with the 
project.  Up to 50% of the component imported from third 
countries that form part of the 
project.  Up to 85% of the local costs and expenses necessary for 
implementation of the project.  
The amount will depend on the Colombian component's share of 
the total cost of the of the project n.a. Importer of engineering and/or 
construction projects carried out by 
Colombian enterprises;  
Colombian exporters of goods and/or services;  foreign financial 
intermediaries 
Purchase of securities 
Securities generated in the international banking operation 
Purchase of securitiesb generated in a 
forward trading operation and 
guaranteed by an eligible financial intermediary, domiciled inside or 
outside the country of the foreign buyer n.a. n.a. Colombian exporters;  foreign 
buyers of Colombian goods and/or 
services 
Purchase of securities covered by a cr edit insurance policy - Liquidex in US$  
Purchase at a discount of negotiable 
invoices ( facturas cambiarias de 
compraventa ) or bills of exchange n.a. n.a. n.a. 
Currency hedges 
By means of this instrument, the 
exporter negotiates a fixed exchange 
rate when he receives payment of his foreign currency n.a.  n.a. Exporters who have a direct 
relationship with Bancoldex.  The 
export payment instrument must have been received by Bancoldex 
n.a. Not applicable. 
a Among other things, letters of credit (L/C), guaranteed bills  of exchange, promissory notes and commitments to pay. 
b Among other things, banker's acceptances or deferred payments de rived from forward L/C, guara nteed bills of exchange and 
promissory notes. 
Source : Bancoldex online information, " Comercio exterior:  Para expor tadores:  Productos y servicios ".  Viewed at:  
http://www.bancoldex.com/cont enido/categoria.aspx?catID=45.  
                                                      
201 Dueñas (2008). Colombia WT/TPR/S/265/Rev.2 
 Page 97 
 
 
  180. Bancoldex offers a special ATPDEA credit facility for SMEs exporting to the 
United States.202  Due to the suspension of United States tariff preferences (ATPDEA) for 
Colombian products between Februa ry and October 2011 (Chapter II)203, Bancoldex found itself 
obliged to make special credit lines available to  the exporters affected by the suspension.  
In February 2011, Bancoldex made available a US $150 million credit line to enable exporters (direct 
and indirect) to finance their working capital, up to a maximum of US$5 million per enterprise.  The loan was granted for one year.
204  In March 2011, a second US$30 million credit line was granted 
to those enterprises that export directly or through international trading companies to enable them to 
pay the duties on their products.  The loan covered up to a maximum of 100 per cent of the duties and 
was granted for six months.205 
181. Colombia has no official export insurance or gua rantee programmes.  This type of insurance 
is provided by private insurers, including  Segurexpo, a subsid iary of Bancoldex.206  Segurexpo insures 
against commercial, country and extraordinary risks.  In August 2011, Segurexpo had 43.8  per cent of 
the export insurance market, followed by Crediseguro with 41.2 per cent.207 
(vi) Export promotion and marketing assistance 
182. Since 1992, Proexport, through its eight nati onal offices and its 22 representative offices 
abroad, has been the body entrusted with the promotion of non-traditional exports.208  Proexport 
advises exporters on how to gain access to th e international market.  Through the Expopyme 
programme, Proexport also helps Colombian sma ll and medium-sized businesses to enter the 
international market.209  Moreover,  it offers specialized services to foreigners interested in purchasing 
goods and services in Colombia.  In 2011, Proexport invested Col$100,000 million in the promotion 
of exports, foreign investment and tourism.210 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Competition policy 
183. Since its last review in 2006, Colombia has amended its competition legislation by adopting a 
new law in 2009 for the purpose of "updating the re gulations on the protection of competition to adapt 
                                                      
202 WTO (2006). 
203 ABC Economía online information.  Viewed at:  http://abc-economia.com/tema/atpdea/;  and 
Proexport online information:  " Congreso de Estados Unidos renovó el ATPDEA para empresarios 
colombianos hasta julio del 2013 ".  Viewed at:  http://www.proexport. com.co/noticias/cong reso-de-estados- 
unidos-renov%C3%B3-el-atpdea-para-empresarios-colombianos-hasta-julio-del-20. 
204 Bancoldex, External Circular No. 004 of 2011.  Viewed at:  http://www.bancoldex.com/ 
contenido/contenido.aspx ?catID=339&conID=2749. 
205 Bancoldex, External Circular No. 008 of 2011 and Circular Letter of 30 March 2011.  Viewed at:  
http://www.bancoldex.com/contenido/co ntenido.aspx?catID=339&conID=2905. 
206 Segurexpo online information:  " La empresa ".  Viewed at:  h ttp://www.segurexpo.com/ 
web/sp/Nuestra-Empresa/Quienes-Somos/index.aspx. 
207 Information provided by the authorities. 
208 Tourism and foreign investment are also promoted (Proexport online information:  " Nuestra 
historia ".  Viewed at:  http://www.p roexport.com.co/conozca-proexport/nuestra-historia;  and " Red de oficinas ".  
Viewed at:  http://www.proexport.c om.co/proexport/red -de-oficinas). 
209 Proexport online information:  " Programa adecuación de ofertas empresariales " .   V i e w e d  a t :   
http://www.proexport.com.co/notic ias/historial/programa-adecuacion -de-ofertas-empresariales. 
210 Proexport online information:  " Presupuesto ".  Viewed at:  http://www.proexport.com.co/ 
proexport/transparencia/presupuestos. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 98 
  
  them to current market conditions, make it easier for users to keep track of these regulations and to 
optimize the tools available to the national author ities for the purpose of fulfilling their constitutional 
duty to protect free economic competition within th e national territory".  The main provisions on 
restrictive business practices are contained in the Constitution, in Law No. 1.340 of 24 July 2009 
(establishing rules for the protection of compe tition), in Law No. 155 of 1959, and in Decrees 
No. 2.153 of 1992 and No. 19 of 2012.  The Ministry of Commerce, Industry and Tourism is responsible for formulating competition policy.
211 
184. Under Article 6 of Law No. 1.340 of 2009, the Supervisory Authority for Industry and 
Trade (SIC) is the national authority for the pr otection of competition.  In 2011, the SIC was 
restructured and converted into the single competition protection authority.212  Thus, the SIC has 
exclusive powers to conduct inves tigations, impose fines and adopt other decisions relating to 
infringements of the provisions on the protection of competition.  The SIC is also responsible for 
overseeing compliance with the provisions on unfai r competition.  The Special Administrative 
Division for Civil Aviation (air transport) and the Financial Supervisory Authority deal with business 
integration operations in their respective sectors.213 
185. There is a special regime for the agricultural sector, explained in Article 5 of Law No. 1.340 
of 2009 (Application of the General Competition Re gime in the Agricultural Sector).  The law 
stipulates that, for the purposes of the additional clause of Article 1 of Law No. 155 of 1959, the agricultural sector is deemed to be a basic sector of  interest for the general economy and that therefore 
anti-competitive agreements may be authorized fo r the purpose of stabilizing this sector of the 
economy.  Thus, the Ministry of Agriculture and Rural Development must give a prior binding and 
reasoned opinion in relation to the authorization of  agreements and understandings whose purpose is 
to stabilize this sector of the economy.  Similarly, the following are exempt from the application of the Law on Competition:  price stabilization funds, pa rafiscal funds for the promotion of agriculture, 
the establishment of minimum support prices, the regulation of domestic markets for agricultural 
products, chain agreements in the agricultural sector and the Safeguards Regime, and the other 
mechanisms envisaged in Laws No. 101 of 1993 and No. 81 of 1988.
214 
186. Article 333 of Colombia's National Constitution establishes the principles of free enterprise, 
free competition and economic freedom as rights of all, within the limits laid down by law.  
The Constitution makes the State responsible for preventing economic freedom from being obstructed 
or restricted and for preventing any abuse by indi viduals or enterprises of their dominant position in 
the domestic market. 
187. The general regime for the protection of competition has four main pillars:  
(a) anti-competitive practices;  (b) integration opera tions;  (c) administrative unfair competition;  and 
(d) competition law. 
188. With regard to anti-competitive practices, the general rules are defined in Article 1 of Law 
No. 155 of 1959 and Articles 47, 48 and 50 of Decree No. 2.153 of 1992.  In addition, some sectors 
have special rules which, in accordance with Article 2 of Law No. 1.340 of 2009, are given precedence over the general rules.  Agreements pr ohibited under the competition regulations include 
those having the following purposes or effects:  direct or indirect price-fixing;  determination of 
                                                      
211 Decree No. 210 of 2003. 
212 Decree No. 4.886 of 2011. 
213 Laws No. 142 of 1994 and No. 182 of 1995 and Decree No. 663 of 1993. 
214 Article No. 31 of the Law No. 1.340 of 2009, Decree No. 2.478 of 1999 and Law No. 101 
of 1993 (General Law on Agricultural and Fishery Development). Colombia WT/TPR/S/265/Rev.2 
 Page 99 
 
 
  discriminatory sales or marketing conditions for third parties;  distribution of market shares between 
producers or distributors;  allocation of productio n or supply quotas;  allocation, distribution or 
limitation of sources of supply of production inputs;  limitation of technical developments;  tied sales;  
refraining from producing a good or service or affecting its levels of production;  collusion in bidding 
or tendering, distribution of awards, distribution of te nders or fixing the terms of bids;  and preventing 
third parties from obtaining access to markets or marketing channels. 
189. The abuse of dominant position includes predatory pricing;  the application of discriminatory 
conditions for equivalent operations;  tied sales;  selling to one buyer on terms different from those 
offered to another where the intention is to reduc e or eliminate competition in the market;  price 
discrimination;  and obstructing or preventing third parties from obtaining access to markets or 
marketing channels. 
190. This list of practices susceptible of distorti ng competition is not exhaustive;  the Colombian 
legislation provides only a list of examples of practices of this kind.  In addition to the above-mentioned practices, business integration operati ons that materially restrain competition while 
failing to compensate with efficiencies are also prohibited.  Moreover, acts of unfair competition 
specified in Law No. 256 of 1996 which impair or have an impact on the market are liable to 
investigation under the competition regime. 
191. With respect to the public utilities regulated by Law No. 142 of 11 July 1994 (residential 
water supply, sanitation, refuse collection, elect ricity, gas distribution, switched basic public 
telephony and local mobile telephony in th e rural sector), Ar ticle 98 of the Law 
(Competition-restricting tariff practices) prohibits  public utility providers from:  (a) charging 
customers of a competitive market, or one whose tari ffs are not subject to regulation, tariffs lower 
than operating costs, especially if the same enterp rise provides services in other markets in which it 
has a dominant position or in which its tariffs are subj ect to regulation;  (b) offering tariffs lower than 
its average operating costs with the intention of dr iving out competitors, preventing the entry of new 
bidders or gaining a dominant position vis-à-vis  the market or potential customers;  and 
(c) discriminating against some customers with the same commercial characteristics as others, by 
charging the former higher tariffs than the latter,  even if the discrimination takes place within a 
competitive market or one whose tariffs are not regulated.  Violation of these prohibitions may result in the authorities regulati ng the unregulated tariffs. 
192. In the financial sector, in accordance with the Organizational Statute of the Financial 
System
215, all agreements or understandi ngs between businessmen, decisions of business partnerships 
and concerted practices which, directly or indirec tly, have as their purpose or effect the prevention, 
restriction or distortion of the play of free competition within the financial and insurance system are prohibited. 
193. Decree No. 1.663 of 1994 stipulates that the State guarantees free and fair competition within 
the health services market, including inputs and equi pment used for the provision of those services.  
Consequently, all agreements, acts and understandings, and concerted practices and decisions which, 
directly or indirectly, have as their purpose or effect the prevention, restriction or distortion of the play of free competition within the health services market or the preven tion, restriction or interruption 
of the provision of health services are prohibited. 
194. Under the procedure governed by Decree No. 2.153 of 1992, Law No. 1.340 of 2009 and 
Decree No. 19 of 2012, upon initiating an investigati on, whether at the request of an applicant or 
                                                      
215 Decree No. 663 of 1993. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 100 
  
  ex officio, the SIC studies the information contained in the complaint lodged by a third party or which 
has come into its possession in some other way w ith a view to deciding on its admissibility and 
determining whether the case should be filed or has sufficient merit to justify proceeding to a 
preliminary inquiry.  For the aforementioned analysis , the SIC can make use of its powers to gather 
more information.  For example, to establish the ex istence of an infringement of the legal provisions 
and adopt the appropriate measures, the SIC is empowered to request documentary evidence from 
natural and legal persons and carry  out inspections.  It may also question under oath, in accordance 
with the formalities laid down in the Code of Civ il Procedure, anyone with kno wledge that might help 
it to establish the facts or gather the necessary information.216 
195. The outcome of the preliminary inquiry will determine whether or not there is a need for a 
formal investigation.  If there is, then those inves tigated are personally notified in order that they may 
seek or furnish the evidence they intend to presen t.  During the investigation, opportunities are 
provided for the SIC to seek evidence and to make an offer of guarantees.217  Third parties may 
intervene in the proceedings.218  The SIC may impose interim measures provided that it is considered 
that not to adopt them would jeopardize the effec tiveness of a possible decision to impose sanctions.  
The SIC could, for example, request the immediat e suspension of any behaviour that could prove 
contrary to the provisions of the regulations on th e protection of competition.  Once the investigation 
has been instituted, the Deputy Supe rintendent of the SIC calls a hearing at which the parties present 
the evidence submitted in the course of the proceedings  and the arguments they intend to make in the 
light of that evidence, after which he submits to the Superintendent a reasoned report indicating 
whether, in his opinion, there has or has not been an infringement.  This reas oned report is not binding 
on the Superintendent.  The report is communicated to the party investigated and to interested third parties for comment.  Finally, the Superi ntendent issues the resolution that brings the 
proceedings to a conclusion.  The investig ated party may apply for reconsideration. 
196. Law No. 1.340 of 2009 increased the fines applicab le to natural and legal persons.  The SIC is 
authorized to impose, for each violation and on each  infringer, fines of up to of 100,000 current legal 
minimum monthly wages (SMMLV) or up to 150 per cen t of the profits derived from the behaviour of 
the infringer, whichever is the greater.  The SIC is also empowered to impose on any person that 
assists, facilitates, authorizes, executes or tolerates conduct in breach of the rules on the protection of 
competition fines up to the equivalent of 2,000 SM MLV at the time of imposition of the penalty.  The 
SIC is authorized by Law No. 1.340 of 2009 to grant leniency, for example, exemption from the 
application of fines, to natural or legal persons that have participated in conduct that breaches the 
rules on the protection of competition but collaborate with the authorities.  This concession may be granted even if the competition authority has already instituted the corresponding proceedings. 
                                                      
216 For further online information, see SIC:  " Definición sobre competencia ".  Viewed at:  
http://www.sic.gov.co/es/web/guest/libre-competencia. 
217 An investigation for breach of the rules on restri ctive trade practices may be  terminated prematurely 
by the furnishing of guarantees.  This requires the investigated party to submit an offer before the expiration of 
the time allowed by the SIC for seekin g or furnishing evidence.  If the guarantees are accepted, then in the 
administrative instrument ordering th e closure of the investigation, the SIC must specify th e conditions under 
which the continuity of compliance with the obligations assumed by the investigated party will be verified.  
Non-compliance with the oblig ations stemming from acceptance of the guarantees will be deemed to be a 
breach of the rules on the protection of competition and give rise to the sanctions for which the law provides, 
following a request for the explanations required by the SIC. 
218 Third parties may intervene within 15 workin g days of publication of the initiation of the 
investigation, by informing the SIC of the grounds and evidence they intend to submit.  Competitors, 
consumers, accredited consumer leagues and associations a nd, in general, anyone with a direct interest in the 
investigation may intervene as a third party. Colombia WT/TPR/S/265/Rev.2 
 Page 101 
 
 
  197. Business concentrations are regulat ed by the Colombian legislation.  They must be notified in 
advance if:  (a) jointly or individually, durin g the tax year preceding the planned operation the 
enterprises wishing to merge have operatin g income or total assets of more than 
100,000 SMMLV (some US$30.6 million)219;  or (b) jointly hold a 20 per cent or greater share of the 
relevant market.220  Enterprises participating in operations s ubject to the notification requirement must 
provide the SIC with the informati on specified in the Single Circular.221 
198. The SIC has 30 days from the time it receives the information to rule on the operation, by 
approving, imposing conditions or rejecting the concentr ation.  If it fails to make a ruling within this 
30-day time-frame, the operation will be deemed to have been approved.  In some cases the SIC may 
refrain from objecting to an integration operation prov ided that the enterprises concerned give certain 
undertakings to identify and isolate or eliminat e the anti-competitive effect of the integration 
operation and implement the structural or behavioural  remedies or solutions imposed by the SIC with 
respect to the operation in question. 
199. If an integration operation is not notified, or if the operation is carried out before the end of 
the period within which the SIC is allowed to rule , apart from the appropriate sanctions for violation 
of the rules on the protection of competition, the SIC is authorized, subject to investigation, to order 
the roll-back of the integration operation.  However, to be able to do this, the SIC must determine that 
the operation involves an undue restraint on free competition.  The SIC may also order the roll-back of the concentration operation if the conditions under which it was authorized are not fulfilled. 
200. Under Article 12 of Law No. 1.340, the SIC is aut horized to recognized the plea of efficiency.  
That is to say, even if the operation has effect s on competition, the SIC may refrain from objecting to 
it if the interested parties can show, in studies based on methodologies of recognized technical merit, that the beneficial effects of the operation fo r consumers exceed the possible negative impact on 
competition and that these effects cannot be achieved by other means. 
201. During the period 2006-June 2011, a total of 517 concentration operations were notified and 
507 decisions were taken.  In 95 per cent of cases,  the decisions were to grant unconditional approval 
of the integration operation.  Conditions were im posed on the integration operation in nine cases and 
in only two was the application rejected (Table III.24). 
Table III.24 
Business integration operations no tified to the SIC, 2006-2011 
Year Applications Integration decisions Approved Conditions set Objections raised 
2006 105 102 98 4 0 
2007 80 75 73 2 0 
2008 81 81 78 1 1 
2009 78 77 63 0 0 
2010 125 123 124 1 0 
2011 (June) 48 49 47 1 1 
Total 517 507 483 9 2 
Source : WTO Secretariat, based on information provided by the SIC.  
                                                      
219 Resolution No. 75.837 of 2011. 
220 If subparagraph (a) is satisfied but if, collectively, th e enterprises planning to merge account for less 
than 20 per cent of the relevant market, the operation will be deemed to have been automatically authorized.  In 
this case, the sole obligation is to notif y the SIC of the concentration operation. 
221 Title VII, Chapter 2, Single Circular of th e Supervisory Authority for Industry and Trade. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 102 
  
  202. During the period 2006-June 2011, the SIC initiate d 101 investigations, arriving at a decision 
in 56 cases and terminating seven cases by accepting guarantees.  The other cases ended with the 
complaint being withdrawn or being found to  be inadmissible, or are still in progress.222  Sanctions 
were imposed in one third of cases.  During the pe riod analysed, the SIC made notable progress with 
regard to the average duration of an investigati on, reducing it from 1,515 days in 2006 to 375 in 
2011 (Table III.25). 
Table III.25 
Activities of the SIC, 2006-2011 
Year Total number of 
investigations Total decisions Sanctions imposed Guarantees accepted Average time (from 
initiation to decision) 
(days) 
2006 11 10 3 1 1,515 
2007 15 14 8 3 954 
2008 8 8 7 0 527 
2009 8 3 2 1 505 
2010 26 9 4 2 468 
2011 (June) 33 12 9 0 375 
Total 101 56 33 7 724 
Source : WTO Secretariat, based on information provided by the SIC.  
203. Within the context of this review, the author ities have pointed out that, despite the reforms 
and improvements implemented and the reduction in  the length of investigations, there are still 
shortcomings in the functioning of the competition aut hority.  In this respect, a series of points have 
been identified in a National Development Plan for making good these deficiencies.  The measures 
proposed include:  easing the shortage of human resources;  establishing a sectoral economic studies 
group to promote competition;  creating/proposing a lternative sources of financing for the authority;  
making a compilation of all the laws and regulations  on competition;  giving greater visibility to 
decisions not subject to confidentiality;  regul ating the exceptions to the competition regime;  
broadening the scope of competition law;  am ending the procedures for the notification and 
pre-assessment of concentrations and the prep aration of handbooks/gui delines;  assessing the 
advantages of establishing a system under which su ch functions could be assigned to a collegiate 
body. 
204. In order to improve the operational and institutiona l structure of the SIC, in the Plan of Action 
2011 it is suggested that bilateral contacts with the competition authorities of Latin America, the 
United States and the European Union be further de veloped;  and that Colombia should participate 
actively in the working groups of the OECD's In ternational Network of Competition Authorities and 
the International Competition Network (ICN).223 
(ii) Price controls 
205. Decree No. 2.876 of 1984, Law No. 81 of 1988 and Law No. 142 of 1994 authorize various 
ministries, depending on the good or the product, to  establish and implement pricing policy by means 
of a resolution.224  Where there is doubt as to the entity responsible for establishing and implementing 
                                                      
222 Information provided by the authorities. 
223 Colombia has been admitted to the OECD as an observer in matters relating to the protection of 
competition. 
224 The establishment of a pricing policy, its app lication, and the setting of prices for goods and 
services subject to control are the responsibility of:  the Ministry of Agriculture, for products of the agricultural Colombia WT/TPR/S/265/Rev.2 
 Page 103 
 
 
  pricing policy, the National Economic and Social Policy Council (CONPES) will decide.  Likewise, if 
there were a high degree of vertical integration be tween the raw material and the industrial process, 
CONPES would determine whether the prices would be regulated by the Ministry of Economic Development or the department responsible for controlling the raw material.  Price and margin 
controls can be applied at any stage in the production or distribution of a product or service.
225 
206. Pricing policy can be applied ex officio or at the request of manufacturers, producers, 
distributors, importers and consumer associations.  The entities entrusted with the implementation of 
pricing policy must determine the goods and services whose prices are to be controlled in the sectors 
within their competence and decide between the three ways in which pr ice controls can be applied in 
Colombia:  the direct control regime;  the regul ated freedom regime;  and the monitored freedom 
regime.226  Under the direct control regime, the entity fi xes, by resolution, the maximum price for the 
producer and/or distributor.  If the price of the goods or services comes under the regulated freedom regime, the competent entity will define the crit eria and methodology necessary for the producers and 
distributors to be able to determine or modify the maximum prices.  The producers and distributors may freely determine the price of the goods and services that fall under the monitored freedom 
regime, with the obligation to inform in writing the r espective regulatory body of any change in price.  
Enterprises whose goods or services are subjected to an y form of price control have the right to ask 
for the price to be changed or for ch anges in the price to be permitted. 
207. Law No. 142 of 1994, which applies to residen tial public utilities, specifically water supply, 
sanitation, refuse collection, electricity, gas distribution, switched basic public telephony and local 
mobile telephony in the rural sector, stipulates that  the tariffs for these services may come under the 
regulated or monitored freedom regime. 
208. In those sectors in which restraints on compe tition exist, the SIC, after carrying out an 
investigation, can recommend to the various entiti es responsible for price controls the imposition of 
price controls and the type of controls that should be imposed. 
209. At present, the few products whose prices are controlled include petrol
227, some medicaments, 
natural gas and LPG, drinking water, basic sanitation and electricity. 
(iii) State trading, State-owned enterprises and privatization 
(a) State trading 
210. Under Article 336 of the Political Constitution,  Article 61 of Law No. 14 of 1983, Decree 
No. 1.222 of 1986 and Law No. 788 of 2002, the Departments, that is, the territorial divisions of the 
country, are independent administrators of th e liquor monopoly as a means of raising revenue, 
                                                                                                                                                                     
sector;  the Ministry of Mining and Energy, for petroleum and petroleum products, coal, gas for distributors, and 
other mineral products;  the Ministry of Public Works and Transport, for urban and suburban passenger and mixed land transport fares, and when subsidized by the State, intermunicipal and interdepartmental land 
transport fares and those for river transport;  the Admini strative Department of Civil Aviation, for national air 
fares;  the National Tourism Corporation, for hotel, restaurant, bar and similar business services;  and the 
Ministry of Economic Development, for public spectacles, the products of the manufacturing industry and 
services of a commercial nature not covered by other entities (Law No. 81  of 23 December 1988). 
225 Law No. 81 of 23 December 1988  and Decree No. 2.876 of 27 November 1984, establishing rules 
on price controls and other arrangements. 
226 Law No. 81 of 23 December 1988. 
227 Laws No. 488 of 1998 and No. 681 of 2001. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 104 
  
  preferably for the education and health services.228  The departmental distille ries produce, export and 
import alcoholic beverages.  Howe ver, individual traders may export and import them, subject to the 
conclusion of a contract with the Department c oncerned.  This agreement contains, among other 
clauses, provisions specifying the term of the cont ract and the quantity of spirits that can be 
distributed, together with the Department's percenta ge share of the sale price of the products under the 
monopoly.229  This mechanism is applied to various spir its, including rum, gin, vodka and brandy, and 
is exclusively reserved for the State.230 
211. The State, through the defence company INDUMIL, has the exclusive right to import, export, 
manufacture and market arms, raw materials for pr oducing explosives, and machinery and devices for 
manufacturing them.231 
(b) State-owned enterprises and privatization 
212. In Colombia there are two categories of St ate-owned enterprises:  State industrial and 
commercial enterprises (EICE) and semi-public compan ies (SEM).  Both types of enterprise engage 
in industrial, commercial and foreign trade activiti es and operate in conformity with the rules of 
private law, with the exceptions stipulated  in the specific law that establishes them.  The State holding 
in an EICE is equal to at least 90 per cent, but  these enterprises enjoy administrative and financial 
autonomy.232  EICEs can also be set up as "partnership  enterprises" if the State shares partnership 
status with other public entities.233  SEMs are formed under the commercial company regime with 
public and private participation.  The State hol ding in a SEM may not be less than 50 per cent.234 
213. State-owned enterprises are regulated and over seen by various commissions and supervisory 
authorities, depending on the sector in which they are active (Table AIII.3).  At the end of 2011, there 
were 61 State-owned enterprises, the majority of  which were EICEs.  They were operating in 
ten sectors, in particular, in the energy sector (T able AIII.3).  Since 2006, the State has wound up 
11 State-owned enterprises.  The authorities note th at State-owned enterprises do not enjoy exclusive 
privileges.  The State-owned enterprises existi ng in 2011 accounted for 13.6 (0.6) per cent of total 
exports (imports) of goods in 2006 and around 29.5 (0. 24) per cent in 2011.  The increase in exports is 
almost entirely attributable to exports by Colombiana de Petróleos S.A. - Ecopetrol.235 
(iv) Incentives 
214. Colombia continues to use tax incentives as a means of promoting domestic and foreign 
investment (Chapter II) and other support progra mmes for developing specific sectors and achieving 
social and regional equality.  Some of these progra mmes which relate to agriculture were notified to 
the WTO in 2010.236 
                                                      
228 WTO document G/STR/N/13/ COL of 1 July 2010. 
229 WTO document G/STR/N/12/COL of 6 July 2009. 
230 WTO documents G/STR/N/13/COL of 1 July 2010, G/STR/N/12/COL of 6 July 2009 and 
G/STR/N/10/COL and G/STR/ N/11/COL of 8 June 2007. 
231 Law No. 525 of 1999 and Decrees No. 2.535 of 1993, No. 1.809 of 1994 and No. 334 and No. 1.419 
of 2002. 
232 Law No. 489 of 1998, Articles 85 and 86. 
233 National Planning Department (2010a). 
234 If the public capital in a SEM reaches 90 per cent or more, it is converted into an EICE 
(Law No. 489 of 1998, Article 97). 
235 Information provided by the authorities. 
236 WTO document G/AG/N/COL/48 of 25 November 2011. Colombia WT/TPR/S/265/Rev.2 
 Page 105 
 
 
  (a) Credit programmes 
215. Bancoldex, a second-tier bank, provides loan s for users through authorized financial 
intermediaries.  There are two categories of loans:  credit modalities and special lines of credit.  Credit 
modalities include various lines of credit for meeting th e financing needs of micro, small, medium and 
large enterprises in any sector of the economy, w ithout establishing special access conditions.  Under 
this scheme they are granted credit for fixed inv estment, business capitalization, debt consolidation 
and working capital.  Bancoldex offers credit in both pesos and US dollars, for a maximum term of 
ten years and with a grace period that depends on the line of credit and the currency and can vary 
from one year for dollar loans to three years for loans in pesos. 
216. Special lines of credit include lines of credit w ith preferential financial conditions that are 
subject to financing limits and compliance with specia l conditions.  This type of loan is reserved for 
specific enterprises, depending on their geographical location and size and the use to be made of the 
credit requested.  At present, there are 23 special lines of credit, of which 16 are intended to finance 
micro, small and medium-sized businesses.  In 2011, Bancoldex granted loans totalling 
Col$4.1 million (Table III.26). 
Table III.26 
Loans granted by Bancoldex, by sector, 2006 and 2011  
(Col$) 
 2006 2011 
Total 2,250,899.37 4,105,787.64 
Sectors    
Agricultural and agro-industrial 224,886.77 423,751.63 
Trade 243,886.78 306,801.20 
Metallurgy, mechanical engineering and electrical 
equipment 157,761.14 192,329.50 
Minerals 24,809.69 40,746.82 
Other manufactures 93,105.59 93,798.46 
Paper, paperboard, publishing  and printing 92,955.10 78,304.77 
Chemicals, plastics and petroleum 141,212.21 557,153.03 
Services 666,866.65 1,119,693.18 
Financial services 471,837.92 1,128,405.02 
Unclassified 3,847.24 40,237.39 
Textiles, made-up goods and leather  129,730.27 124,566.64 
Source : Information provided by the Colombian authorities.  
217. Colombia has a Fund for Financing the Agricultural Sector (FINAGRO), set up under Law 
No. 16 of 1990 to provide the agri cultural and rural sector with a na tional agricultural credit system 
and an autonomous entity specialized in the mana gement of agricultural credit.  FINAGRO supplies 
the working and investment capital required for pr oduction, marketing and primary processing.  As 
well as production, marketing and processing, financi ng is available for support services for farming, 
livestock, fishing, aquaculture and forest producti on and for rural activities such as:  crafts, rural 
tourism, metal and gemstone worki ng, and mining.  Rediscount rates and the interest rates at which 
loans are granted depend on the type of producer requesting th e loan, in accordance with the 
classification established by FINAGRO, and are based on the FTD rate (Table III.27).237  T h e  
                                                      
237 The FTD or Fixed Term Deposit rate is the princi pal measure of interest rates in Colombia.  It 
represents the average interest ra te on 90-day certificates of deposit held by Colombian banks. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 106 
  
  repayment and grace periods for FINAGRO loans depend on the crop or production cycle of the 
activity to be financed.238  FINAGRO also offers emergency fundin g for farmers in the event of loss 
of crops or livestock, for example, for the "winter wave" (rainy season).239  Thus, in 2011, it was 
decided that small producers severely affected by  the "winter wave", whose loans were with the 
Banco Agrario de Colombia S.A., would be grante d relief of up to 95 per cent on the balance of the 
principal. 
218. In addition, there are loan guarantee funds in Colombia financed from public resources, such 
as:  the National Guarantee Fund (FNG), the Fina ncial Institutions Guarantee Fund (FOGAFIN) and 
the Agricultural Guarantee Fund (F AG).  The FNG is the entity through which the Government 
facilitates access to credit for micro, small a nd medium-sized enterprises (MSMEs) by offering 
guarantees.  To obtain a FNG guarantee, the enterprise or interested party must apply to the financial 
intermediary from which it intends to seek a loan.240  FOGAFIN was established by Law No. 117 
of 1985 for the purpose of supporting registered fina ncial institutions.  FOGAFIN is overseen by the 
Financial Supervisory Authority of Colombia and its  functions include:  par ticipating temporarily in 
the capital structure of registered institutions;  ensu ring that registered institutions have the means to 
provide financial asset liquidity;  and de veloping the deposit insurance system.241  The FAG 
guarantees loans granted on FINAGRO terms for u se in new agricultural projects.  When a 
FINAGRO agricultural loan is sought, the bank asks for guarantees to back the loan;  if these are 
lacking, insufficient or unsuitable, the F AG will guarantee the obligations to the bank. 
Table III.27 
FINAGRO terms of credit 
Beneficiary  Assets Maximum amount of 
loan Rediscount rate Interest rate 
Small producera Up to Col$77,662,000 Up to Col$54,363,400 FTD – 3.5% (EA) Up to FTD + 6% (EA) 
Rural woman, low 
income Up to Col$77,662,000 Up to Col$54,363,400 FTD – 3.5% (EA) Up to FTD + 4 % (EA) 
Medium producer Up to Col$2,678 million According to project FTD + 1% (EA)b  Up to FTD + 10% (EA)  
Large producer More than Col$2,678 million According to project FTD + 1% (EA)b Up to FTD + 10% (EA) 
a In addition to assets, must satisfy one or other of the follo wing two conditions:  (a) at leas t 75 per cent of assets investe d in the 
agricultural sector;  or (b) at least two thirds  of income coming from an agricultural activity. 
b For working capital loans and for marketing and suppor t services the rediscount rate will be FTD + 2 (EA). 
Note: E.A:  effective annual rate.  
Source : Ministry of Agriculture and Development Rural and FINAGRO (2011), Portafolio de Servicios .  Viewed at:  
http://www.finagro.com.co/html/ca che/Portafolio_Servicios_2011_2.pdf.  
(b) Micro, small and medium-sized enterprises (MiSME) 
219. The MiSME sector has been of major importance for the Colombian economy and continues 
to be a priority for the national development strategy;  therefore the State is trying to foster and promote it by means of various support programmes.  Law No. 590 of 2000, or MiSME Law, and its 
amendments (Laws
 No. 905 of 2004 and No. 1.450 of 2011 ) provide a set of tools and instruments for 
supporting the sector.  The aim of the law is to promote the creation of new enterprises and to 
                                                      
238 For further details, see:  Ministry of Agriculture and Rural Development and FINAGRO (2011b). 
239 For further details, see:  Ministry of Agriculture and Rural Development and FINAGRO (2011a). 
240 FNG online information:  " Fondo Nacional de Garantías ".  Viewed at:  
http://www.fng.gov.co/fng/ portal/apps/php/index.get. 
241 FOGAFIN online information.  Viewed at:  https://www.fogafin.gov.co/Web/Formularios/ 
Public/Content/frmContent.aspx?id=119&padre=90. Colombia WT/TPR/S/265/Rev.2 
 Page 107 
 
 
  strengthen existing ones, among other things by mean s of a special nationwide tax regime.  Up until 
2011, the parameter for defining the micro, small and medium-sized enterprise was the SMMLV (Table III.28).  Since June 2011 it has been  possible to use other criteria, namely, the 
number of employees, the value of gross annual sales and the value of total assets;  however, the 
ranges that will apply for these three criteria and, where necessary, the dis tinctions between sectors 
have not yet been regulated.
242  For the purposes of the concessions granted to micro, small and 
medium-sized enterprises, the determining fact or will be the value of the gross annual sales.243 
Table III.28 
Definition of MiSMEs 
Category Value of assets Employees 
Micro Up to 500 SMMLV  Up to 10 
Small Between 501 and 5,000 SMMLV Between 11 and 50 
Medium-sized Between 5,001 and 30,000 SMMLV Between 51 and 200 
Source : Law No. 905 of 2004.  
220. The Law on MiSMEs established fiscal incentiv es to promote the development of these 
business units, authorizing regional entities to introdu ce special regimes for their creation and support.  
These special regimes involve lower tax rates, exclusion periods for the payment of taxes and contributions, and a range of fiscal stimuli aimed at fostering development.  In addition, to encourage 
incorporation into the formal sector and the surviv al of the enterprises set up following the enactment 
of the Law in 2000, contributions to the National Apprenticeship Service (SENA), the 
Colombian Family Welfare Institute (ICBF) and th e benefit agencies were reduced by 75 per cent 
during the first year, 50 per cent during the second year and 25 per cent during the third year.  These concessions were extended for small enterp rises set up between 2010 and 2014 by introducing 
progressive payment for the parafiscal contributions of their employees, as well as progressive payment of income tax for enterprises located in the departments of Amazones, Guainía and 
Vaupés.
244  These incentives were offered with a view to  encouraging incorporation into the formal 
sector and generating employment, as well as facilitating the creation of new enterprises. 
221. Law No. 590 of 2000 and its implementing decrees also created the category of microcredit, 
which can only be granted to microenterprises245 and must not exceed 120 SMMLV.  Moreover, if it 
is found that there are shortages in the credit market  that are affecting MiSMEs, then, in coordination 
with the Board of Directors of the Bank of the Republic, an amount or minimum proportion of 
resources or credit lines that must be set aside for in stitutions that lend to MiSMEs will be temporarily 
determined. 
222. Support for MiSMEs is based on a National System for the Support and Promotion of 
MiSMEs.  Within this system, financial support is regarded as one of the most important components 
and efforts are directed towards improving the supply of credit for MiSMEs, increasing their 
capitalization and applying non-financial instrume nts aimed at supporting and promoting them.  
To this end, the Colombian Fund for the Mode rnization and Technological Development of 
MiSMEs (FOMIPYME) was set up, as an account assigned to the MCIT and administered by a trust, for the purpose of financing projects, programmes and activities for the technological development of 
                                                      
242 Article 43 of Law No. 1.450 of 16 June 2011. 
243 Article 43 of Law No. 1.450 of 16 June 2011. 
244 Law No. 1.429 of 29 of December 2010. 
245 These are enterprises with not more than ten em ployees whose total assets, housing excluded, are 
less than 500 SMMLV. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 108 
  
  MiSMEs.  The State gives SMEs access to various sources of low-cost financing backed by the 
FNG (Table III.29). 
223. In 2000, the Colombian Fund for the Technological Modernization of MiSMEs 
(FOMIPYME) was set up, as an account assigned to  the MCIT, to support the technological 
development and promotion of MiSMEs.  R esources made available through FOMIPYME are 
non-reimbursable if used for projects to develop, among other things, technological capacity, information systems and information technologies.  The Fund cofinances up to 65 per cent of the total 
value of the programme, project or activity approved, with a maximum of 2,100 SMMLV.
246  In 2011, 
FOMIPYME was replaced by the Modernizati on and Innovation Fund for Micro, Small and 
Medium-Sized Enterprises, as a separate account ma nagement system of the Foreign Trade Bank of 
Colombia S.A. - Bancoldex.247 
Table III.29 
Sources of government financing for MiSMEs 
Objective  Services 
Colombian Fund for the Modernization and Technologi cal Development of Micro, Small and Medium-Sized 
Enterprises (FOMIPYME) 
Modernization and technological de velopment of SMEs through the 
cofinancing of programmes, pr ojects and activities for their 
technological development Enterprise creation;  support for mini-production chains;  
technological and production-orie nted development;  market 
access and marketing;  innovation in SMEs 
Development Project Finance Fund (FONADE) 
Promote the integral development of SMEs for the purposes of job creation, regional development, in tersectoral integration and the 
production-oriented supply of small-scale capital Business analysis for innova tion and reorganization;  
implementation of retrofitting proj ects;  implementation of new 
technologies;  comprehensive tec hnical assistance with retrofitting 
processes;  business modernizati on projects targeting international 
markets 
National Guarantee Fund (FNG) 
To meet the needs of the financial system by guaranteeing loans 
granted to finance projects led by natural or legal persons, up to a 
certain percentage The lines of business and amounts that can be financed vary with 
the entity from which the loan is  being sought and the credit line 
itself 
Bancoldex 
To make it easier for MiSMEs to access credit by offering them an automatic guarantee, through the FNG or its regional funds.  This guarantee reduces the credit risk for the financial intermediary by a 
percentage of the loan requested using Bancoldex resources Credit for MiSMEs that make loan  applications under the special 
line of credit "Support for Productivity and Competitiveness" - Programme " aProgresar " 
Modernization and Innovation Fund for Mi cro, Small and Medium-Sized Enterprises 
Non-reimbursable cofinancing of pr ogrammes, projects and activities 
aimed at promoting MiSME innovation and competitiveness Business innovation, production linkups;  development of 
suppliers, distributors and clusters or cross linkages 
Source : Directorate for Micro, Small and Me dium-Sized Enterprises, Ministry of Commerce, Industry and Tourism.  
(c) Assistance for research and development and improved competitiveness 
224. In order to support the development of science  and technology in the primary, industrial, 
services and other sectors, Colombia created the Ad ministrative Department of Science, Technology 
and Innovation (COLCIENCIAS) under Law No. 1.286 of 2009.  This public agency runs the 
National System of Science, Technology and Innovation (SNCTI), which is charged with:  
formulating, coordinating and implementing State sc ience and technology policy;  financing research, 
                                                      
246 Administrative Sciences Faculty online information:  " Fondo Colombiano de Modernización y 
Desarrollo technológico de la Micro,  Pequeña y Mediana Empresa - FOMIPYME ".  Viewed at:  
http://www.ulibertadores.edu.co:8089/index.php?idcategoria=1543. 
247 Article 44 of Law No. 1.450 of 2011 amending Law No. 590 of 2000. Colombia WT/TPR/S/265/Rev.2 
 Page 109 
 
 
  innovation and technological development project s;  and providing financial support for the 
establishment and consolidation of technological de velopment centres.  Colciencias has joined the 
National Competitiveness System (SNC), which help s to reinforce the results of government support 
for innovation, science and technology.248 
225. The promotion of technological development is also the aim of the Francisco José de Caldas 
National Fund for Science, Technology and Innova tion, a financial mechanism that enables 
COLCIENCIAS to combine public, private and inte rnational resources and donations to finance the 
development of scientific, technological and innovative programmes, activities and entities.  
The resources of the Fund are administered thro ugh an asset pool managed by a trust company. 
226. One of the objectives of the National Produc tivity and Competitiveness Programme (PNPC), 
implemented since 1999,  is to provide soft financing and incentives for projects aimed at improving 
the productivity and competitiveness of directly or  indirectly exporting or potentially exporting 
enterprises.249 
227. Persons that invest, directly or through resea rch centres or technological development centres 
recognized by COLCIENCIAS, in projects designate d scientific, technological or innovative by the 
National Science and Technology Council may deduct from their taxable income 125 per cent of the 
value invested in the tax period in which the inv estment was made.  The investment projects must 
relate to areas of strategic importance for the c ountry such as basic sciences, social sciences and the 
humanities, industrial development, agricultural sciences, the environment, housing, education, 
health, electronics, telecommunications, information technology, biotechnology, mining and energy.  
This deduction may not exceed 20 per cent of the ta xable income determined before subtracting the 
value of the investment.  The same concessions are also available to taxpayers who make donations and investments for the purpose of promoting ag ro-industrial investment projects approved by the 
competent government entity, provided they are de veloped by non-profit entities recognized as such 
by the Ministry of Agriculture.
250 
(d) Other support schemes 
228. Given the importance of the agricultural sector  in Colombia, in addition to the credit 
programmes implemented by FINAGRO and the back ing provided by the FAG, there are other 
programmes for supporting the sector in genera l, as well as specific programmes.  Under the 
Agricultural Debt Relief Programme, small and medium-sized producers are offered assistance, for up to two years, with their interest payments , and the debt can also be restructured.
251  The aid is granted 
by MADR and provided by FINAGRO for each debt to be restructured, through the financial 
intermediary with which the producer contracted the debt.  Likewise, to protect the income of 
producers in the export sector from exchange rate fluc tuations, the Government offers assistance with 
foreign exchange hedging that covers between 60 and 80 per cent of the cost of the premium.  
To protect crops against adverse weather conditions , the Government provides support for agricultural 
insurance that covers between 30 and 60 per cent of the value of the policy.  At present, only 
one insurer offers this type of product. 
                                                      
248 Information provided by the authorities. 
249 National Economic and Social Policy Council (2004 and 2008c). 
250 Law No. 633 of 2000. 
251 At present, for small producers in the first year  the support corresponds to 100 per cent of the 
interest payment and in the second year to 60 per cent.  For medium-sized producers the support corresponds to 
100 per cent of the interest payment in the first year and 40 per cent in the second (information provided by the 
authorities). WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 110 
  
  229. Among the specific programmes two stand out, namely, those for cotton and rice.  The aim of 
the cotton price compensation programme or Guar anteed Minimum Price for Cotton (PMG) is to 
protect the incomes of domestic farmers from in ternational price fluctuations by making up the 
difference between the market price (New York Stock Exchange) and a guaranteed minimum price 
per tonne of fibre.  The PMG of the Interinstitutional Committee for Cotton Crop 
Competitiveness (CICA) is established by taking into  account the production costs per hectare for the 
previous five years and updating them using th e producer price index.  The MADR announces the 
PMG before planting begins, and this support is paid during the marketing period.  The support 
granted through the PMG increased from US$18,091,000 in 2006 toUS$25,592,000 in 2010.252  
To prevent the fall in producer prices due to the surpluses that normally occur in the second half of 
each year, the Government offers  an incentive to store rice. 
230. Colombia uses stabilizing mechan isms to deal with the variability of the world prices of 
certain products such as coffee and petroleum.  As a stabilizing mechanism for the coffee sector, 
Colombia has the National Coffee Fund.  The Sa vings and Petroleum Stabilization Fund (FAEP) 
established in 1995 continues in force;  the Fund is a foreign account management system for the 
temporary transfer of royalties and payments for tax saving and petroleum stabilization purposes, 
administered by the Bank of the Republic.  The Fuel Price Stabilization Fund was set up in 2007.253  
The Fund makes it possible to keep domestic petrol pr ices stable in the event of fluctuations on the 
external market. 
(v) Government procurement 
(a) Overview 
231. Since its last review in 2006, Colombia has carried out a major reform of its government 
procurement system.  This was partly in respon se to the reviews conducted by the World Bank in 
2001 and 2005, which stressed the lack of an entity in charge of government procurement, responsible 
for purchasing policy and for promoting uniformity among contracting authorities.254  Moreover, 
CONPES 3.186 of 2002 " A State Policy for the Transparency and Efficiency of Government 
Procurement " and CONPES 3.249 of 2003 "Government Procurement Po licy for a Managerial State " 
pointed out the need for a policy-making body in the area of government procurement.255 
232. In response to these concerns, by means of Decree No. 3.620 of 2004 the Colombia 
Government Procurement Intersectoral Commission (CINCO) was established.256  Its primary 
government procurement functions include:  (i) ensuring the cohesion and coordination of the 
activities of the competent public entities;  (ii) pr oposing the adoption of public policies aimed at 
reducing costs;  (iii) proposing measures for improvi ng transparency;  and (iv) formulating parameters 
for the proper public management of pre-contract  and contract procedures, together with other 
functions determined by law.257  CINCO served as a forum for discussion of the draft reforms of the 
                                                      
252 Information provided by the authorities. 
253 Law No. 1.151 of 2007. 
254 World Bank (2005). 
255 National Economic and Social Policy Council (2002 and 2003). 
256 CINCO is permanently composed of :  the Minister for Finance and P ublic Credit, a representative of 
the Office of the President of the Republic, and the Director of the National Planning Department, who takes the 
chair.  In addition, the Director  of the Connectivity Agenda and a representative of the Office of the 
Vice-President of the Republic participate in  the Commission without the right to vote. 
257 Electronic System for Government Procurement online information:, " Sobre la Comisión 
Intersectorial de Contratación Pública ".  Viewed at:  https://www.contratos.gov.co/puc/infoCINCO.html. Colombia WT/TPR/S/265/Rev.2 
 Page 111 
 
 
  government procurement system.258  As from March 2012, CINCO will be replaced by the National 
Government Procurement Agency - Colombia Compra Eficiente.259 
233. As well as institutional reforms, since its last  review Colombia has undertaken important 
regulatory reforms, especially the enactment of La w No. 1.150 of 2007, which introduced measures to 
improve the efficiency and transparency of government procurement procedures.  Among other 
things, this Law establishes the principles of consideration in turn, objective selection and 
non-payment for tender documentation;  sets a time-limit for the settlement of contracts;  and introduces changes in selection procedures.  It s hould be noted that the new legislation extended 
disqualification from contracting with the State to  natural persons who have been found guilty of 
peculation, extortion, bribery and perversion of the course of justice in all its forms or transnational 
bribery (including companies in which they ar e partners, with the exception of public limited 
companies).
260 
(b) Legislative framework 
234. The main legal basis for government procur ement is the General Law on Government 
Procurement, Law No. 80 of 1993 and Law No. 1. 150 of 2007, implemented by Decrees No. 855 of 
1994, No. 2.170 of 2002, No. 4.375 and No. 2.434 of 2006, No. 4.533 of 2008, No. 2.473 of 2009 and 
No. 4.266 of 2010 (Table III.30).  The purpose of th is legislation is to establish the rules and 
principles that govern the contracts awarded by all St ate entities.  Nevertheless, there are exceptions:  
some procurement procedures and some State entities are governed by special provisions;  for example, the procurement regime for residentia l public utility services is governed by civil law.
261  
There are also special laws on government purchasi ng in such cases as contracts for the exploration 
and exploitation of natural resources;  public services;  State welfare enterprises;  personal communications, mobile telephony, long-distance te lephony and television services;  postal services;  
radio broadcasting;  purchases by the Bank of the Re public;  and purchases by the National Television 
Commission. 
235. The conduct of State entities is governed by the following principles:  transparency, objective 
selection, economy and responsibility.  In accordance with the principle of transparency, all State 
contracts must be awarded by open tender or co mpetition and the end result must be published.
262  
The principle of objective selection means that th e public entity chooses the bid most favourable for 
that entity.263  In accordance with the principle of economy, the selection procedures should impose 
only those requirements that are strictly necessary to  ensure that the process is effective and free of 
unjustified delays.264  Finally, the principle of responsibilit y ensures that public servants seek to 
                                                      
258 Electronic System for Government Procurement online information:  " Sobre la Comisión 
Intersectorial de Contratación Pública ".  Viewed at:  https://www.contratos.gov.co/puc/infoCINCO.html. 
259 Decree Law No. 4.170 of 2011. 
260 Law No. 1.150 of 2007.  Viewed at:  https://www.contratos.gov.co/Archivos/normas/ 
Ley_1150_2007.pdf. 
261 Proexport et al. (2010), page 132. 
262 Article 24 of Law No. 80 of 1993.  View ed at:  https://www.contratos.gov.co/puc/ 
normas.html. 
263 Article 5 of Law No. 1.157 of 2007.  Vi ewed at:  https://www .contratos.gov.co/puc/ 
normas.html. 
264 Article 25 of Law No. 80 of 1993. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 112 
  
  achieve the purposes of the procurement, see to it that  the contract is correctly performed and protect 
the rights of those involved.265 
236. Since 2007, natural or legal persons, whether Co lombian or foreign, domiciled or with a 
branch in Colombia, that wish to conclude contr acts with the State must be enrolled in the Single 
Bidders Register (RUP), implemented by Decree No. 1.464 of 2010.  The registration must be 
handled by the Chamber of Commerce of the principa l domicile of the interested party, which will be 
responsible for making the relevant checks before i ssuing a certificate determining the qualifications 
of the bidder to participate in a selection process with State entities.266  Registration in the RUP may 
be waived in the following cases:  (i) single tendering;  (ii) procurem ents that do not exceed 10 per 
cent of the low-value amount;  (iii) provision of health services;  (iv) concession contracts;  
(v) disposal of State property;  (vi) in relation to State-owned enterprises, their own commercial and 
industrial activities;  (vii) purchase of products of agricu ltural origin;  and (viii) if the contractor is a 
foreign natural or legal person w ithout domicile or a branch in Colombia.  In this latter case, the 
conditions of legal and financial st anding, organization and experience will be verified directly by the 
contracting entity and the RUP will not be required as  certification.  Moreover, the conditions must be 
equivalent and may not be stricter than those required by the RUP. 
Table III.30 
Legislative framework fo r government procurement 
Legislation Description  
Law No. 80 of 1993 implemented by Decrees No. 679 of 
1994, No. 287 of 1996, No. 1.896 and No. 2.166 of 2004, 
No. 4.375 of 2006, No. 4.533 of 2008 and No. 2.473 and 
No. 4.266 of 2010 General Law on Government Procurement 
Law No. 527 of 1999 Access and use of data messa ges, electronic commerce and digital signatures 
and establishing certification bodies 
Law No. 816 of 2003 Support for the domestic industry through government procurement 
Law No. 962 of 2005 Provisions concerning rati onalization of formalities and administrative 
procedures of State agencies and en tities and of individuals who perform 
public functions or provide public services 
Law No. 1.150 of 2007 implemented by Decrees No. 1.170 and No. 4.444 of 2008, No. 1.430, No. 1.464 
and No. 2.473 of 2010 Measures for the efficiency and transp arency of Law No. 80 of 1993 and other 
general provisions concerning procurem ent with public resources.  Single 
Bidders Window (RUP) 
Law No. 1.474 of 2011 Rules on strengthening the me chanisms for prevention, investigation and 
sanctioning of acts of corruption a nd the effective monitoring of the 
administrative process 
Decree Law No. 4.170 of 2011 Creation of the National Government Procurement Agency ( Colombia Compra 
Eficiente ) 
Decree No. 3.512 of 2003  Organization, functioni ng and operation of the Information System for 
Monitoring Government Procurement (SICE) 
Decree No. 3.620 of 2004  Creation of the Colo mbia Government Procurement Intersectoral 
Commission (CINCO) 
Decree No. 2.178 of 2006 Creation of the Electroni c System for Government Procurement (SECOP)  
Decree No. 2.474 of 2008 amended by Decrees No. 127, 
No. 2.025 and No. 3.576 of 2009 and No. 1.039, 
No. 3.844 and No. 4.266 of 2010 Partially implements Laws No. 80 of 1993 and No. 1.150 of 2007 concerning 
selection procedures, publicization a nd objective selection and promulgates 
other provisions 
Decree No. 3.460 of 2008 Parameters for the gran ting of a favourable prior opinion of the National 
Economic and Social Policy Council (C ONPES) for extending or adding to 
national public works concession contracts 
                                                      
265 Article 26 of Law No. 80 of 1993. 
266 The bidder qualification requirements are those th at determine whether or not a person is qualified 
to proceed to the bid investigati on phase (Law No. 1.150 of 2007). Colombia WT/TPR/S/265/Rev.2 
 Page 113 
 
 
  Legislation Description  
Decrees No. 4.828 of 2008 and No. 490, No. 931 and 
No. 2.493 of 2009 Guarantee regime in government procurement 
Decree No. 2.516 of 2011 Minimum amount selection procedure 
Decree No. 3.485 of 2011 Implements SECOP 
Source : WTO Secretariat, based on informa tion provided by the Colombian authorities and online information from the 
Single Procurement Portal:  " Normatividad relationada con la co ntratación pública y el  SECOP ".  Viewed at:  
https://www.contratos.gov.co/ puc/reglamentacion.html.  
237. With regard to the evaluation of the bid, th ere are three technical criteria depending on the 
selection procedure:  price, quality and the weighing of price against quality.  The price is a determining factor if the goods and services have uniform technical characteristics and are commonly 
used, while quality takes precedence where consultanc y services are concerned.  If the subject of the 
bid is complex, then the two factors, quality a nd price, should be weighed against each other. 
(c) Procurement procedures 
238. In accordance with Law No. 1.150 of 2007, the procurement procedures seek to guarantee the 
principles of transparency and objective selection.  The selection procedures are mainly regulated by 
Decree No. 2.474 of 2008 and are as follows:  ope n tendering, abridged selection, call for prices and 
description of experience, and single tendering (Table III.31).  As a general rule, contractors must be 
selected by open tender, except in those cases expressl y stipulated by law in which the contractor is 
chosen using some other selection procedure.
267  All tender proceedings are published in the 
Electronic System for Government Procurement (SECOP). 
Table III.31 
Contractor selection procedures, 2011 
Procedure Description 
Open tendering Open invitation by a public en tity for interested contractors to submit  bids, the most favourable of which will be 
chosen, subject to certain terms and conditions la id down by the public entity inviting the tenders 
Abridged selection Objective selection procedure for cases in wh ich because of the characteristics of the subject matter of the  
contract, the circumstances of procurement or the quantity or end use of the goods, works or services it is possible 
to employ simplified processes to ensure efficient cont ract management.  Appropriate for:  the purchase of 
commonly used goods and services with uni form technical characteristics;  low- value contracts;  contracts for the 
provision of health services;  procurement where the op en tendering procedure has been declared void;  the 
disposal of State property;  the purchase of products of agricultural origin or use;  transactions and contracts 
having as their direct object the own activities of St ate-owned industrial and commercial enterprises or 
semi-public companies;  the contracts of entities res ponsible for the implementation of programmes for the 
protection of persons under threat, dem obilization and reintegration, displaced  people, protection of human rights 
and people with some degree of exclusion;  and the pr ocurement of goods and servi ces for national defence and 
security 
Call for prices and 
description of 
experience Procedure for the selection of consulta nts or projects in which open competiti on or prequalification systems can be 
used.  Technical requirements and professional qua lifications are given precedence, while the economic 
requirement is secondary 
Single tendering Exceptional selection mechanism enabling public entities to conclude contracts without the need for a prior 
competitive selection process.  Appropriate only in cases of:  manifest urgency;  loan procurement;  
inter-administration contracts;  proc urement of goods and services for nati onal defence and security where their 
purchase must remain confidential;  c ontracts for the development of scien tific and technological activities;  
contracts for fiduciary services;  where there is only one  bidder in the market;  provision of professional and 
management support services;  and the rental or purchase of real estate 
                                                      
267 Proexport et al. (2010). WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 114 
  
  Procedure Description 
Minimum amount 10% of the low-value amount 
Source : Law No. 1.150 of 2007 and Proexport, Brigard & Urru tia Abogados and Brigard & Castro S.A. (2010), Guía Legal 
para hacer Negocios en Colombia , June.  Viewed at:  http://www.i nviertaencolombia.com.co/Adjuntos/064_ 
Guia_legal_para_hacer_negocios_en_colombia.pdf.  
239. The law regards recourse to single tendering as an exception to the general rule of open 
tendering, to be employed in special situati ons where there is no viable competitive bidding 
procedure.  Single tendering is justified in the following circumstances:  manifest urgency;  
procurement of loans;  inter-administration contract s (the obligations derived from the contract must 
be directly related with the purpose of the implem enting entity);  procurement of goods and services 
in the defence sector and the Department for the Administration of Security (DAS) where their purchase must remain confidential;  contracts for the development of scientific and technological 
activities;  contracts for fiduciary services;  where th ere is only one bidder;  the rental or purchase of 
real estate;  and the provision of professional and management support services.
268  Where single 
tendering is employed, it is not necessary to recei ve several bids, provided that the principle of 
objective selection is applied.  In this case, the single bid received is compared with previous studies carried out by the entity, with market conditions a nd prices and, where appropriate, with the prices 
recorded in the SICE.  In January 2012, the SICE  was abolished, so that at present the most 
favourable bid may be the winner. 
240. In cases of single tendering only the justificati on is published in the SECOP, together with 
information concerning the contract, additions, amendments or suspensions and information 
concerning enforceable sanctions that may be imposed  during or after the performance of the contract, 
the instrument of termination by mutual agreement, or the administrative act of unilateral termination. 
241. If the government procurement regime of the im plementing entity is not that of the General 
Law on Government Procurement (Law No. 80 of 1993), the performance of the contract will be 
subject to the principles contained in Article 209 of the Constitution, which relates to the duty of 
objective selection and the disqualif ication and conflict regime. 
(d) Preferences at General Government level 
242. Under the CAN, Colombia is obliged to grant other member countries national treatment in 
connection with the purchase of services by gove rnment agencies and public entities.  Where 
procurement outside the CAN is concerned, the princi ple of reciprocity applies.  In State procurement 
proceedings suppliers of goods or services of forei gn origin are granted the same treatment and are 
subject to the same conditions, requirements, procedures and award criteria as Colombians, in 
accordance with the principle of reciprocity governed by Article 20 of Law No. 80 of 1993.
269  
Nevertheless, Colombian State en tities must guarantee the participa tion of Colombian suppliers of 
goods and services on competitive conditions with r espect to quality, delivery and price, in 
accordance with Article 21 of Law No. 80 of 1993.  The Law states that, other things being equal, 
preference will be given to offers of goods and servi ces of domestic origin.  Moreover, where foreign 
bids are otherwise on equal terms, preference will be given to that which incorporates the most 
Colombian human resources, the greatest local cont ent or the best technology transfer conditions. 
                                                      
268 Article 2 of Law No. 1.150 of 2007. 
269 Article 20 of Law No. 80 of 1993. Colombia WT/TPR/S/265/Rev.2 
 Page 115 
 
 
  243. However, in 2003, Colombia introduced pr eference margins for domestic suppliers and 
foreign suppliers that use Colombian goods, materi als or personnel.  Law No. 816 of 8 July 2003, 
which aims to provide support for domestic industry, allows the granting of a preference margin of 
between 10 and 20 percentage points for offers of Colombian goods or services and between 5 and 
15 percentage points for offers of  foreign goods and services that incorporate Colombian components 
or professional, technical and operating services.  If, af ter qualification, the offer of a foreign bidder is 
on equal terms with that of a domestic bidder, the co ntract is awarded to the domestic bidder or to the 
foreign supplier that uses domestic components.270 
(e) Electronic government procurement 
244. The legislation on electronic government procur ement consists of Law No. 1.150 of 2007, 
Law No. 527 of 1999 and Law No. 962 of 2005.  Under these laws, electronic carriers, media and applications can be used for the corresponding formali ties, notifications and publications.  The aim is 
to make members of the public aware of the info rmation required by law for each selection process 
and to enable them, where appropriate, to make co mments or submit bids.  It is therefore mandatory 
for all State entities to publish their contract in formation on the Single Procurement Portal, in 
accordance with Decree No. 2.474 of 2008.  This  portal constitutes the information phase of the 
SECOP, in accordance with the provisions of Article 3 of Law No. 1.150 of 2007.  The Single Procurement Portal is the tool used by State entities to publish their procurement proceedings, from 
the pre-contractual stage up to finalization of the contractual phase.
271  State entities subject to the 
procurement regime established by the General Law on Government Procurement (Law No. 80 of 
1993) are obliged to use the Portal;  for other public entities its use is voluntary. 
245. In recent years, the proceedings published elect ronically have increased at a rapid rate.  
In 2008 and 2009, 68,524 and 98, 531 procurement proceedings we re published, respectively.  
In 2010, according to the National Planning Depa rtment, 115,329 proceedings, representing contracts 
with a value of Col$41.7 trillion, were published. 
(f) Monitoring of procurement 
246. The management of government procurement is subject to three types of controls:  
disciplinary (exercised by the Office of the Attorney  General of the Nation), fiscal (exercised by the 
Office of the Comptroller General of the Republic ) and criminal (exercised by the Office of the 
Prosecutor General of the Nation). 
247. To have administrative decisions reviewed it is possible to make applications for 
reconsideration or appeal.  As far as the pre-cont ractual phase is concerned, it is possible to bring 
actions against the decision awarding the contract and individual procedural decisions, while as regards the performance of the contract the appropria te course is to bring a trade dispute action.  
Likewise, it is possible to employ direct dis pute settlement mechanisms such as conciliation and 
technical expertise, together with which provis ional measures may be ordered and the case judged in 
accordance with the Code of Civil Procedure and the Commercial Code and with the provisions of 
CAN Decision No. 486. 
248. To strengthen the transparency and integrity  of government procurement proceedings, Law 
No. 598 of 18 July 2000 created the Information System for Monitoring Government 
                                                      
270 Viewed at:  http://www.secretariasenado.gov.c o/senado/basedoc/ley/2003/ley_0816_2003.html. 
271 Online information from the Electronic System for Government Procurement, "Frequently Asked 
Questions".  Viewed at:  https:// www.contracts.gov.co/puc/faq.html. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 116 
  
  Procurement (SICE), the Single Catalogue of Goods  and Services (CUBS) and the Single Reference 
Prices Register (RUPR), granting the Office of the Comptroller General of th e Republic authority to 
set up its organization and operations.272  Apart from the objective of monitoring the financial 
management of the authorities and individuals or  entities that manage public resources, the three 
institutions were established for the purpose of, inter alia :  reducing the current costs of government 
procurement;  designing, implementing and consolid ating an information system for improving the 
current conditions of procurement;  and guarant eeing the constitutional and legal principles of 
equality, integrity, efficacy, economy, celerity, impa rtiality, publicity, efficiency, fairness, 
transparency, responsibility and social control.273  The SICE was suspended in January 2012. 
(vi) Intellectual property rights 
(a) Overview 
249. Colombia is party to the Convention est ablishing the World Intellectual Property 
Organization (WIPO), ratified by Law No. 456 of 1 979, and is a signatory to  various international 
intellectual property agreements (Table III.32). 
Table III.32 
Participation in intellectual property treaties 
Convention/treaty Date of accession  
Rome Convention for the Protection of Performers, Producers of Phonograms and 
Broadcasting Organizations 17 September 1976 (Law No. 48 of 1975) 
Berne Convention for the Protection of Litera ry and Artistic Works (Colombia is party 
to the Paris Act) 7 March 1998 (Law No. 33 of 1987) 
International Convention for the Protection of New Vari eties of Plants 13 September 1996 (Law No. 243 of 1995) 
Paris Convention for the Protection of Indus trial Property (Colombia is party to the 
Stockholm Act) 3 September 1996 (Law No. 178 of 1994) 
Geneva Convention for the Protection of Producers of Phonograms against 
Unauthorized Duplication of their Phonograms 16 May 1994 (Law No. 23 of 1992) 
Patent Cooperation Treaty 28 Febr uary 2001 (Law No. 463 of 1998) 
WIPO Copyright Treaty 6 March 2002 (Law No. 565 of 2000) 
WIPO Performance and Phonograms Treaty 20 May 2002 (Law No. 545 of 1999) 
Treaty on the Law of Trademarks and its Regulation  31 July 2009 (Law No. 1.343 of 2009) 
Protocol concerning the Madrid System for the International Registration of Marks  29 June 2011 (Law No. 1.455 of 2011) 
Source : WTO Secretariat, based on WIPO inform ation.  Viewed at:  http://www.wi po.int/wipolex/es/pr ofile.jsp?code=CO . 
250. At supranational level, Colombia, as a Memb er of the Andean Community (CAN), applies 
directly to its internal legal system the decisi ons on intellectual property adopted by the Commission 
of the Cartagena Agreement.  These decisions deal  with the following topics:  industrial property274, 
                                                      
272 SICE online information:  " Normatividad:  Leyes ".  Viewed at:  http ://www.sice-cgr.gov.co/ 
leyes.html. 
273 Transparencia por Colombia online information:  " Transparencia en la Contratación ".  Viewed at:  
http://www.transparenciacolombia.org.co/transparencia//ta bid/68/Default.aspx.  Transparencia por Colombia is 
a non-profit organization set up in 1998 to promote the anti-corruption campaign and transparency, in the public 
and private sectors, and to build institutional capacity.  It  is the National Chapter of Transparency International 
(TI), an anti-corruption international NGO that  operates in more than 90 countries. 
274 The common industrial property regime was adopte d by means of Decision No. 486 (in force since 
1 December 2000), as amende d by Decision No. 689. Colombia WT/TPR/S/265/Rev.2 
 Page 117 
 
 
  copyright and related rights275, access to genetic resources276, and the protection of new plant 
varieties.277 
251. As far as the regime for the protection of intell ectual property rights is concerned, the national 
legal framework has not changed significantly since th e last review in 2006 (Table III.33).  However, 
where administrative procedures are concerned, instru ctions issued by the Supervisory Authority for 
Industry and Trade have led to the automation of a pplications for the registration of trademarks and 
other related formalities, which can now be completed online. 
Table III.33 
Legislation on intellectual property 
Subject Legislation 
Copyright Law on Copyright, Law No. 23 of 1982 
 Regulation of Law No. 23, Decree No. 3.942 of 2010 
 Law amending Law No. 23, Law No. 44 of 1993 
 Law adding to Law No. 23, Law No. 232 of 2010 
 Regulation of Andean Decision No. 351, Decree No. 162 of 1996 
 Regulation of the National Copyri ght Register, Decree No. 60 of 1995 
Industrial property Decision No. 486 of 2000 
 Decision No. 689 of 2008 
 Commercial Code, Decree Law No. 410 of 1971 
 Partial regulation of Decision No. 486, Decree No. 2.591 of 2000 
 Partial regulation of Decision No. 486, Decree No. 3.081 of 2005 
 Procedure for the declaration of the existence of reasons  of public interest in accord ance with the provisions of 
Article 65 of Decision No. 486, Decree No. 4.302 of 2008  
 Partial amendment of Decree No. 4.302, Decree No. 4.966 of 2009 
 Single Circular of the Supervisory Authority for Industry and Trade 
 Resolution No. 33.190 of 2007 establishing the procedure for delegating the power to authorize the use of an 
appellation of origin 
New plant varieties Common regime for the protection of the right s of breeders of new plant varieties, Decree No. 533 of 1994 
 Amendment of Article 13 of Decree No. 533, Decree No. 2.468 of 1994 
 Amendment of Article 7 of Decree No. 533, Decree No. 2.687 of 2002 
 Regulation of Andean Decision No. 436 of 1998 on the registration and control of chemical pesticides for 
agricultural use, Decree No. 502 of 5 March 2003 
Test data Regulation on aspects related w ith the information supplied to obtain san itary registration with respect to new 
chemical entities in the area of me dicaments, Decree No. 2.085 of 2002 
 Protection of undisclosed information on test data concerning ch emical pesticides for ag ricultural use, Decree 
No. 502 of 2003 
Source : WTO Secretariat. 
252. With respect to the institutional framewo rk, Decree No. 1.162 of 2010 established the 
Intersectoral Intellectual Property Commission (C IPI), with responsibility for coordinating and 
directing the National Intellectual Property Administra tive System, which consists of a set of policies, 
approaches, regulations, activities, resources, progra mmes and institutions, public  and private, related 
                                                      
275 The common regime on copyright and related rights was adopted by means of Decision No. 351 of 
17 December 1993. 
276 The common regime on access to genetic resources was adopted by means of Decision No. 391 of 
2 July 1996. 
277 The regime on the protection of the rights of breeders of new plant varieties was adopted by means 
of Decision No. 345 of 31 of October 1993. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 118 
  
  with intellectual property.278  The CIPI also coordinates the various government positions on 
intellectual property issues and assesses the impact  of intellectual property policies on national 
competitiveness and productivity.279 
253. The National Copyright Directorate (DNDA), attach ed to the Ministry of the Interior, designs, 
directs, administers and implements government po licies on copyright and related rights.  Moreover, 
the DNDA administers the National Copyright Regi ster and is responsible for inspecting and 
monitoring the collective management societies.280  At the same time, the Supervisory Authority for 
Industry and Trade (SIC), attached to the Ministry of Commerce, Industry and Tourism, administers the National Industrial Property System.  Thus, the SIC decides whether a patent or utility model 
should be granted, as well as dealing with applica tions relating to distinctive signs (trademarks, 
slogans, trade names and logos) and their registra tion.  The SIC also rules on applications for 
compulsory licences and the registration of industr ial designs and layout-designs of integrated 
circuits.  In addition, the SIC decides on applications  for declarations of protection of appellations of 
origin.
281 
254. The Colombian Agricultural Institute (ICA) a pplies the protection regime to new plant 
varieties, grants breeder's certificates and administers the National Register of Protected Plant 
Varieties.282  The ICA is also responsible for protecting undisclosed information concerning test data 
on chemical pesticides for agricultural use.283  Finally, the National Institute for the Surveillance of 
Food and Drugs (INVIMA), attached to the Mini stry of Social Welfare, protects undisclosed 
information concerning test data submitted to obt ain the sanitary registration of pharmaceutical 
products containing new chemical entities (Decree No. 2.085 of 2002).284 
                                                      
278 The CIPI is composed of the follo wing officials with the right to vote:  the Minister for the Interior 
and Justice or his representative;  the Minister for Foreign Relations or his representative;  Minister for Finance 
and Public Credit or his representative;  the Minister for Agriculture and Rural Development or his representative;  the Minister for Soci al Welfare or his representative;  th e Minister for Comme rce, Industry and 
Tourism or his representative;  the Minister for National Education or his representativ e;  the Minister for the 
Environment, Housing and Regional Development or his representative;  the Minister for Information Technology and Communications or his representative;  the Minister for Culture or his representative;  the 
Director of the National Planning Department or his representative;  and the Director of the Administrative 
Department for Science, Technology and Innovation or his representative. 
279 Decree organizing the National Administrative Intellectual Property System and establishing the 
Intersectoral Intellectual Property Commission, Decree No. 1.162 of 13 April 2010.  Viewed at:  http://www.derechodeautor.gov.co/htm/legal/legislaci on/decretos_arch/Decreto%201162%20de%20Abril%201
3%20de%202010.pdf. 
280 Decree No. 2.041 of 29 August 1991 creating th e National Copyright Directorate as a special 
administrative unit, establishing its organizational structure and determining its functions.  Viewed at:  
http://www.derechodeautor.gov.co/htm/legal/legisl acion/decretos_arch/DECRETO%20%202041%20DE%2019
91.pdf. 
281 Decree No. 3.523 of 15 September 2009 modifying the structure of the Supervisory Authority for 
Industry and Trade and determining the functions of its sections.  Viewed at:  
http://www.sic.gov.co/es/web/guest/deleg atura-para-la-propiedad-industrial. 
282 Decree No. 533 of 1994, Common regime for the protection of the rights of breeders of new plant 
varieties.  Viewed at:  http://www.upov.in t/members/en/npvlaws/colombia/colombia.pdf. 
283 National Economic and Social Policy Council (2008a). 
284 Decree No. 2.085 of 2002, Regulations on aspects related with information supplied to obtain 
sanitary registration with respect to new chemical entities in the area of medicaments.  Viewed at:  
http://web.invima.gov.co/portal/documents/p ortal/documents/root//decreto_2085_2002.pdf. Colombia WT/TPR/S/265/Rev.2 
 Page 119 
 
 
  (b) Copyright and related rights 
255. Colombia's copyright regime is governed by  Decision No. 351 of the Commission of the 
Cartagena Agreement recognizing appropriate and effective protection for authors and other right 
holders, including related rights285, in works of the mind in the fields of literature, art or science, 
whatever the genre or form of expression and regard less of their literary or artistic merit or intended 
use.286 
256. At national level, the regime is governed by  the Copyright Law, Law No. 23 of 1982, as 
amended by Law No. 44 of 1993, and Decree No. 2.150 of 1995.  Copyright covers scientific, literary 
and artistic works (including books, speeches, lectur es and cinematographic works, among others).  
The holders have exclusive enjoyment of the followi ng rights:  (i) to dispose of their work free of 
charge or against payment;  (ii) to exploit it,  for commercial or non-commercial purposes, by means 
of printing, engraving, copying, moulding, phonographic recording, photography or any other means;  and (iii) to receive remuneration for its public performance or dissemination.
287 
257. Under Law No. 23 of 28 January 1982, the economic rights belong to the holder of the 
copyright and related rights during his lifetime, a nd after his death are to be enjoyed by those who 
have lawfully acquired them, for a period of 80 year s.  If the holder is a legal person or an official 
entity or some institution of public law, the term of  protection will be 30 years from publication or, in 
the case of related rights, from the date of performance. 
258. Decree No. 3.942 of 2010 governs the establishment,  operation and inspection of societies for 
the collective management of copyright and relate d rights.  Collective management societies have 
been developed only to exercise the right of pu blic reproduction in the music sector, reprographic 
reproduction in the book sector, the right of communication of the performers in an audiovisual work and the right of public communica tion and reproduction in multimedia  format in the audiovisual 
sector. 
259. The limitations on, and exceptions to, copyright include those specified in legal provisions, 
judicial decisions, orders and other regulations, together with quotations  and reproductions for 
educational purposes.  Where related rights are concer ned, the following are permitted:  private use, 
for teaching purposes, right to quote, ephemeral r ecordings and use in current affairs broadcasts. 
260. Colombia's copyright legislation provides for civ il and criminal remedies to enable holders to 
assert their rights.  Copyright holders and the holders of related rights are entitled  to apply to the civil 
courts for judgments on matters they may raise for the purpose of exercising their prerogatives.
288  
Moreover, holders may institute proceedings for offences defined in Articles 270 to 271 of the 
                                                      
285 Consequently, the protection covers:  performers (speakers, singers, announcers, actors, dancers, 
musicians, narrators);  phonogram producers (a natural person who fixes a performance of exclusively aural 
sounds);  and broadcasting organizations (radio or television companies that transmit programmes for public reception). 
286 Article 1 of Decision No. 351, Common Regime on Copyright and Related Rights.  Viewed at:  
http://www.comunidadandina.org/normativa/dec/D351.htm. 
287 Law No. 23 of 28 January 1982, Copyright Law.  Viewed at:  
http://www.derechodeautor.gov.co/htm/le gal/legislacion/leyes_arch/23.pdf. 
288 Chapter XVIII of Law No. 23 of 28 January 1982. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 120 
  
  Penal Code.  Infringement of copyright can lead  to a term of impris onment of between 32 and 
90 months for violations of moral rights or between  4 and 8 years for violations of economic rights.289 
(c) Patents 
261. The patent system is governed by CAN Decision No. 486, by means of which protection is 
granted to invention patents for both products an d processes, in all branches of technology, provided 
that they are new, involve an inventive step and ar e susceptible of industrial application.  In Colombia 
this Decision is implemented by Decree No. 2. 591 of 2000 and by the Single Circular of the 
Supervisory Authority for Industry and Trade. 
262. The patent application procedure begins with  the filing of the necessary documentation with 
the SIC, which first carries out a formal examina tion to verify compliance with the requirements of 
the legislation, especially those laid down in Ar ticles 26 and 27 of Decision No. 486 with respect to 
the information contained in the application.290  The SIC's next step is to publish the application to 
acquaint the public with its contents;  any interest ed party may oppose the application to prevent it 
from becoming a patent.  Within six months of the da te of publication, the applicant must request an 
examination to determine whether the invention is  patentable.  The SIC will examine whether the 
invention satisfies the requirements of patentability in order to either grant or refuse a patent.  If a 
patent is refused, the applican t may apply for reconsideration.291 
263. As the patent right is territorial in nature, fo r the protection to be effective outside Colombia, 
the applicant must file a corresponding applicatio n in each of the countries in which he wishes to 
obtain this type of protection.  An alternative is to file a patent a pplication under the Patent 
Cooperation Treaty (PCT), in which case by means of a single patent application the procedure can be 
commenced in any of the countries party to the Treaty.292 
264. The term of protection for a patent is 20 years fro m the date on which the application is filed.  
During this period the holder may exploit the pa tent, which includes the exclusive and direct 
marketing of the product patented, or marketing th rough third parties under licence, or transferring the 
rights obtained by selling them to a third party which exploits the invention.293  The following are not 
patentable:  discoveries;  living organisms, or whatev er exists as found in nature;  scientific theories;  
mathematical methods;  therapeutic and surgical me thods;  financial or business methods;  the use of 
already existing products, whether or not patented;  wo rks of an artistic, literary or scientific nature;  
or computer programs as such. 
265. Decision No. 486 states that on the expiration of a period of three years following the granting 
of the patent or four years following the applica tion, whichever is the longer, a compulsory licence 
may be granted for the industrial manufacture of th e product covered by the patent, but only if the 
patent has not been worked on a scale sufficient to satisfy the demands of the market or the 
                                                      
289 Law No. 599 of 24 July 2000, Penal Code.  Viewed at: http://www.derechodeautor.gov.co/ 
htm/legal/legislacion/leyes_arch/599.pdf. 
290 The documents required for a patent application ar e:  a form identifying th e applicant;  abstract;  
specifications;  claims;  drawings or samples;  evidence of payment of the specified fee (changes annually);  a 
copy of the power if filing through an attorney;  if the application is being made by a company, a certificate of 
existence and legal representation;  and a document confirming the assignment by the inventor to the applicant 
company or natural person, if other than the inventor. 
291 SIC online information:  " Patentes ".  Viewed at:  http://www.sic .gov.co/es/web/guest/patentes. 
292 SIC online information:  " Patentes ".  Viewed at:  http://www.sic .gov.co/es/web/guest/patentes. 
293 SIC online information:  " Patentes ".  Viewed at:  http://www.sic .gov.co/es/web/guest/patentes. Colombia WT/TPR/S/265/Rev.2 
 Page 121 
 
 
  exploitation of the invention has been suspended for more than one year, and provided that the 
applicant has previously made efforts to obtain a contractual licence from the patent holder.  In the 
case of semiconductor technology, a compulsory licence will be authorized only for public non-commercial use or to remedy a prac tice declared to be anti-competitive.
294 
266. A compulsory licence may also be granted for reasons of public interest, emergency or 
national security at any time, subject to these situati ons being declared to exist and only for as long as 
they continue.  The procedure is governed by Decree No. 4.302 of 2008, as amended by Decree 
No. 4.966 of 2009 and by the Single Circular of th e Supervisory Authority for Industry and Trade.  
At the same time, compulsory licences may also be gr anted, either ex officio or at the request of a 
party, in the event of practices detrimental to the exercise of free competition, especially where they 
constitute an abuse of a dominant position.  Compul sory licences are subject to adequate remuneration 
and must be used predominantly for the supply of the domestic market. 
267. CAN Decision No. 689 of 2008 amended Decision No. 486 to permit the development and 
expansion of industrial property ri ghts through the domestic legislation of the member countries.  
Thus, Colombia can develop and expand its domestic legislation in relation to:  the conditions of 
disclosure of the invention;  the correction of om issions;  and the compensation of the patent owner 
for unreasonable delay in issuing the patent on the part of the National Office.295 
(d) Trademarks 
268. CAN Decision No. 486 also protects trademarks, which include any sign capable of 
distinguishing products or services in the market.  At  national level, trademark law is based on Decree 
No. 2.591 of 2000. 
269. Moreover, Colombia accepts the registration of  collective marks and certification marks.  
The former is a type of mark used by associati ons of producers, manufacturers, service providers, 
organizations or any group of persons to indicat e the common characteris tics of the products or 
services produced by the collective.  The mark may be used by those who make the product or 
provide the service under the conditions laid down in th e regulations on use.  The certification mark is 
intended to guarantee the quality or standard of a product or service.296  The following are not 
considered to be marks:  generic or technical na mes of products or services which could mislead trade 
circles or the public as to the nature, provenance,  mode of manufacture or characteristics of the 
products concerned;  consist of the name of a protect ed new plant variety;  or are contrary to morality 
or public order or violate third-party rights. 
270. Once granted, a trademark remains protected for a term of ten years from the date on which it 
was awarded, renewable for further periods of ten year s.  It should be noted that the protection of the 
mark is restricted to Colombian territory.  Therefor e marks registered abroad are not considered to be 
registered in Colombian territory.  However, ther e are international agreements or treaties which 
stipulate that the registration of a mark in a territory  may be prevented if it resembles or is identical to 
another registered in another territory.297 
                                                      
294 Decision No. 486, Article 61.  Viewed at:  http://www.comunidadandina.org/normativa/dec/ 
D486.htm. 
295 Article 1 of Decision No. 689.  Viewed at:  http://www.comunidadandina.org/normativa/dec/ 
D689.htm. 
296 SIC online information:  " Marcas ".  Viewed at:  http://www.sic.gov.co/es/web/guest/marcas. 
297 SIC online information:  " Marcas ".  Viewed at:  http://www.sic.gov.co/es/web/guest/marcas. WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 122 
  
  (e) Appellations of origin 
271. In Colombia, the appellation of origin regime is regulated by CAN Decision No. 486, Decree 
No. 3.081 of 2005, Resolution No. 33.190 of 2007 and the Single Circular containing the set of guidelines to help users complete industrial property formalities.  Under this regime, an appellation of 
origin is considered to be the name of a country, re gion or specific locality, or a name which relates to 
a specific geographical area, used  to designate a product originating therein and whose quality, 
reputation or other characteristics are exclusivel y or essentially attributable to the geographical 
environment in which it is produced, including natural and human factors.
298  The following are not 
considered to be appellations of origin:  those that do not satisfy the definition;  are common or 
generic indications;  are contrary to  morality or public order;  or capable of misleading the public as to 
the geographical provenance, na ture, mode of manufacture, or  quality, reputation or other 
characteristics of the products in question. 
272. Applications for an appellation of origin to be declared protected may be filed by natural or 
legal persons directly engaged in  the extraction, production or ma nufacture of the product or products 
it is intended to protect with an appellation of origin .  However, where a collective right is concerned, 
the owner is the Colombian State represented by th e SIC.  Nevertheless, the SIC may delegate the 
administration of the appellation of origin to pu blic or private entities that represent the persons 
engaged in the extraction, production or manufacture of the products identified with the appellation of 
origin.299 
273. The period of validity of the declaration of protec tion of an appellation of origin is determined 
by the continued existence of the conditions that give the product its recognized qualities.  
Nevertheless, the SIC may declare the protection cancelled if the conditions which justified the 
declaration of protection, for example, quality, re putation, and natural and human factors deriving 
from the geographical environment of origin, are not  maintained.  The protection afforded to an 
appellation of origin is restricted to the country in  which it was granted.  Therefore appellations of 
origin protected abroad are not considered to  be protected in Colombian territory, while 
Colombian appellations are not considered to be protected abroad.300 
(f) Industrial designs 
274. In Colombia, industrial designs are prot ected by CAN Decision No. 486 and Decree 
No. 2.591 of 2000.  An industrial design comprises  any new special appearance of a product that 
results from some pattern of lines or combina tion of colours or some two-dimensional or 
three-dimensional external shape, contour, configura tion, texture or material that does not change the 
intended use or purpose of the product.301 
275. The application procedure for protecting an i ndustrial design is very similar to that for 
obtaining a patent and involves the following steps:  (i) filing of the documents with the SIC;  (ii) formal examination of the docum ents and drawings file d, during the first 15 days;  (iii) publication 
of the application in the Industrial Property Gazette  for 30 working days to enable interested third 
parties to oppose the registration of the design;  and (iv) an in-depth examina tion to enable the SIC to 
                                                      
298 Article 201 of Decision No. 486. 
299 SIC online information:  " Denominación de origen ".  Viewed at:  
http://www.sic.gov.co/es/web/guest/denominacion-de-origin. 
300 SIC online information, " Denominación de origen ".  Viewed at:  http://www.sic.gov.co/es/web/ 
guest/denominacion-de-origen. 
301 Article 113 of Decision No. 486. Colombia WT/TPR/S/265/Rev.2 
 Page 123 
 
 
  decide whether to grant or refuse registration.  If  the application is accepted, the protection will run 
for ten years (non-renewable) from the filing date.  If it is rejected, the applicant is entitled to apply 
for reconsideration and to appeal.302 
276. It is not possible to apply to register industr ial designs, the commercial exploitation of which 
must be prevented to protect morality or public or der;  whose appearance is dictated entirely by 
considerations of a technical nature;  or which consist solely of a shape necessary to enable the 
product that incorporates the design to be mechanic ally assembled or connected with another product 
of which it forms part.303 
(g) Protection of new plant varieties 
277. The common regime for the protection of the rights of breeders of new plant varieties is 
governed by Decision No. 345 of 1993, which w as implemented by Decree No. 533 of 1994, as 
amended by Decree No. 2.468 of 1994 and Decree No. 2.687 of 2002.  This legislation seeks to 
protect all cultivated varieties of botanical gene ra and species provided that their cultivation, 
possession or use are not prohibited for reasons of human, animal or plant health and they are new, homogeneous, distinguishable and stab le and have been assigned a name that constitutes their generic 
designation.
304 
278. The term of the breeder's certificate (varietal prot ection) is 25 years in the case of vines, forest 
trees and fruit trees, including their rootstocks, and 20 years for other species, reckoned from the date on which the certificate was granted.  Protection is terr itorial, so that the interested party will have to 
complete the protection formalities for a variety in Co lombia even if it is already protected in one or 
more other countries.
305  No protection is provided for plant varieties bred privately for 
non-commercial purposes;  for experimental purposes;  or to obtain and exploit a new variety, unless 
it is one essentially derived from a protected variety. 
(h) Protection of test data with exclusivity 
279. The Colombian legislation on the protection of t est data with exclusivity consists of Decree 
No. 2.085 of 2002 for medicaments and Decree No. 502 of 2003 for chemical  pesticides for use in 
agriculture.  These decrees protect the undisclosed information contained in the test reports on a new 
chemical entity, if the authorities require these data  to be submitted as a condition of approving the 
marketing of a particular product, provided that th eir origination involved a considerable effort.  
Colombia protects test data for a period of five years from the date on which marketing is approved (Table III.34).
306 
                                                      
302 SIC online information.  Viewed at:  http://www .sic.gov.co/es/web/guest/disenos-industriales. 
303 Article 116 of Decision No. 486. 
304 Article 4 of Decision No. 345.  Viewed at:  http://www.comunidadandina.org/ 
normativa/dec/D345.htm. 
305 ICA online information:  " Derechos de Obtentor ".  Viewed at: http://www.ica.gov.co/ 
getdoc/faa710d6-9a5f-4f5e-91bf-f0d685e28054/Derechos-de-Obtentor.aspx. 
306 Decree No. 2.085 of 2002 (viewed at:  http://www.presidencia.gov.co/prensa_new/ 
decretoslinea/2002/septiembre/19/dec2085190902.pdf) and Decree No. 0502 of 2003 (viewed at:  
http://www.bvsde.paho. org/bvsacd/cd38/Colombia/D502-03.pdf). WT/TPR/S/265/Rev.2 Trade Policy Review 
Page 124 
  
  Table III.34 
Overview of intellectual property rights, 2011 
 Field Term of protection Exceptions 
Copyright and related rights 
 Literary and artistic works 80 years (natural person) 
50 years (legal person) Legal provisions, judicial d ecisions, orders and other 
regulations;  right of qu otation and reproduction for 
educational purposes 
 Artistic performances, phonographic 
productions and radio broadcasts  80 years (natural person) 
50 years (legal person) Private use, current affairs, use for teaching purposes, 
right to quote and make ephemeral recordings  
Patents 
 Any invention, whether of products or of 
processes, in all areas of technology, 
provided that it is new, involves an 
inventive step and is susceptible of industrial application 20 years from date of filing of 
the application Discoveries;  living organisms, biological processes or 
biological material as found in nature;  literary, artistic 
works;  plans, rules and methods;  games;  computer 
programs;  ways of presenti ng information;  inventions 
whose exploitation must be prevented to protect public 
order or morality;  health or life of persons or animals 
or to preserve plants or the environment;  plants, animals;  therapeutic or surgical methods 
Trademarks 
 A trademark is any sign capable of 
distinguishing products or services in the 
market.  Signs susceptible of graphic representation can be registered as a 
trademark 10 years from the date on 
which it was granted, 
renewable for periods of 10 years Generic or technical name of the product or service;  
that could mislead commercial circles or the public as 
to the nature, provenance, mode of manufacture or characteristics of the products in question;  that consist 
of a geographical indication;  that consist of the name 
of a protected plant variety;  that are contrary to morality or public order or violate third-party rights 
Appellation of origin 
 Name of a country, region or specific 
locality, or name related with a specific 
geographical area, used to designate a 
product originating therein and whose quality, reputation or other characteristics 
are exclusively or essentially due to the 
geographical environment in which it is produced, including natural and human 
factors Determined by the continued 
existence of the conditions that 
justified protection Do not satisfy the definition;  are common or generic 
indications;  are contrary to morality or public order;  
or could mislead the public as to the geographical 
provenance, nature, mode of manufacture, or the quality, reputation or othe r characteristics of the 
products in question 
Design 
 Any new special a ppearance of a product 
that results from some pattern of lines or 
combination of colours, or any 
two-dimensional or three-dimensional 
external shape, contour, configuration, texture or material that does not change the 
end use or purpose of the product 10 years from the filing date;  
non-renewable Industrial designs whose commercial exploitation must 
be prevented to protect morality or public order;  
whose appearance is entirely dictated by 
considerations of a technical nature;  and those which 
consist solely of a shape necessary to enable the 
product incorporating the design to be mechanically 
assembled or connected with  another product of which 
it forms part 
New plant varieties  
 All cultivated varieties of botanical genera 
and species provided that their cultivation, 
possession or use are not prohibited for 
reasons of human, animal or plant health, and they are new, homogeneous, distinguishable and stable and have been 
assigned a name that constitutes their 
generic designation From the date of granting of 
the breeder's right, 25 years in 
the case of vines and forest 
and fruit trees;  20 years for other species When done privately for non-commercial purposes;  
for experimental purposes;  or to obtain and exploit a 
new variety, unless it is one essentially derived from a 
protected variety.  Whoever keeps and plants for his own use, or sells as raw material or food, the product obtained from the cultivation of the protected variety 
Protection of test data with exclusivity  
 Pharmaceuticals:  undisclosed information 
concerning the safety and effectiveness of 
an active principle which has not been 
included in pharmacological standards in Colombia and which has involved a 
considerable effort 5 years from approval for 
marketing When:  the holder has aut horized the use of the 
information;  it is similar to another that has been 
authorized in Colombia and the term of protection has 
expired;  it is necessary to protect the public interest;  the new chemical entity has not been marketed in the 
country one year after the marketing permit was issuedColombia WT/TPR/S/265/Rev.2 
 Page 125 
 
 
   Field Term of protection Exceptions 
 Agricultural chemicals:  undisclosed 
information contained in the test reports on 
a new chemical entity and which has involved a considerable effort 5 years from approval for 
marketing When:  the holder has aut horized the use of the 
information; it is necessary to protect the public 
interest; the new chemical entity registered has not been marketed in the country one year after 
registration was granted 
Source : Information provided by the Colombian authorities.  
(i) Enforcement 
280. By establishing the CIPI in 2009307 Colombia made a notable effort to improve coordination 
between the entities responsible for the enforcement of intellectual property rights.  However, where 
protection is concerned there are still shortcomings due to the lack of resources and training for the 
entities entrusted with administering and managing intellectual property rights.308  Accordingly, there 
is a need to build up the capac ity of the competent authorities. 
281. In relation to genetic resources, for example, according to WIPO, there are weaknesses in 
connection with the following:  the shortage of personnel specialized in the legal, scientific and 
economic aspects;  the availability of services and information for evaluation purposes;  and the 
capacity to promote projects and proposals fo r improving the ability to tap genetic resources.309  
Moreover, according to a CONPES study, the Office of the Prosecutor General of the Nation and the 
criminal investigation department do not have the resources necessary to carry out criminal 
investigations.310  According to the same study, with regard  to criminal procedure, it is important to 
note that greater precision is required in connection with the handling of physical evidence in order to simplify the procedures for obtaining evidence that l eads to trial, for example, with respect to the 
number or percentage of samples that must be an alysed and preserved to establish the illegality of 
certain goods.
311 
282. Moreover, with regard to the protection of distinctive signs, CONPES mentions that in 
Colombia there are domestic enterprises dedicated to trademark infringement, as well as many counterfeit imports.  The main sectors affected by the illegal use of trademarks are:  footwear, 
clothing, home electrical appliances, spare parts and tobacco.  It is also pointed out that where 
administrative formalities are concerned, despite the e fforts made by the SIC, there are still problems, 
especially in connection with registration and more particularly in dealing with applications for 
distinctive signs and new creations.
312 
                                                      
307 Decree No. 1.162 of 13 April 2010 organizing the National Intellectual Property Administrative 
System and establishing the Intersectoral In tellectual Property Commission.  Viewed at:  
http://www.derechodeautor.gov.co/htm/legal/legisl acion/Decrees_arch/Decreto%201162%20de%20Abril%2013
%20de%202010.pdf. 
308 National Economic and Social Policy Council (2008a), page 28. 
309 WIPO (2010). 
310 National Economic and Social Policy Council (2008a), page 29. 
311 National Economic and Social Policy Council (2008a), page 29. 
312 National Economic and Social Policy Council (2008a), page 34.