Colombia’s Plastic Import Tax: Key Points for Importers

Colombia has activated a national tax on single‑use plastic products applied to imports (IPUSUI), fully operational as of February 2026. The tax affects importers across all sectors and is part of Colombia’s environmental and fiscal strategy to reduce plastic waste.

Legal Background

The tax originates from Law 2277 of 2022 and was expanded following Constitutional Court decision C‑099 of 2025. DIAN Resolution 000005 of February 9, 2026 sets out procedures for calculation, declaration, reporting, and payment.

What Is Taxed?

The tax applies to the plastic content (by weight in grams) of single‑use packaging: primary packaging (envase), secondary packaging (empaque), and tertiary or transport packaging (embalaje). Finished goods imported with plastic packaging are also covered.

Timing and Payment

The tax applies retroactively to imports made from July 25, 2025. For the 2025 tax year, declaration and payment were due in February 2026. From 2026 onward, the tax is declared and paid annually, supported by an XML report.

Who Must Comply?

The Colombian importer is legally responsible for compliance. Importers must obtain technical certifications or sworn statements detailing the weight of plastic used in packaging.

Exemptions

Exemptions exist for medical and pharmaceutical uses, hazardous substances, aseptic food packaging, and packaging made from 100% certified post‑consumer recycled plastic. Importers bear the burden of proof.

Business Impact

The IPUSUI affects cost structures, pricing strategies, supplier management, and ESG reporting. Companies are encouraged to reassess packaging and supply‑chain data management.

For more information contact Gabriela Mancero - gabrielam@pmabogados.co

About Peña Mancero Abogados:

Peña Mancero Abogados is Alliott Global Alliance's legal representative in Colombia. A leading law firm founded in 2010, the team provides comprehensive support to clients looking to develop their businesses in Colombia and to those looking to explore international markets. 

In ten years, they have firmly secured their place in a competitive market place to become one of the top 50 law firms in Colombia, with a portfolio of over 400 clients, both national and international. They are members of the International Bar Association (IBA), the Commercial Law Association (CAC) and the Bar Association of Mines and Petroleum, and the local Chambers of Commerce. Read more.