Packaging and wrapping management in foreign trade has taken a new regulatory direction. In Colombia, the IPUSUI is already being applied, a tax associated with certain single-use plastic products used to bottle, wrap, or package goods. This measure is key for financial, purchasing, and logistics departments, as it requires proper planning to maintain competitiveness. In this article, we will analyze the meaning of Decree 0509 of 2026, a new signal for companies using plastic packaging. We will explore how advancements in sustainability not only comply with environmental regulations but also open the door to direct tax benefits in the international supply chain.
What is the IPUSUI and which companies does it impact?
The Tax on Single-Use Plastic Products (IPUSUI) is an environmental levy targeting non-returnable or single-use materials. According to the regulation, this tax especially impacts companies that manufacture, import, or use this type of materials within their operations.
For an importer or logistics entrepreneur in Colombia, this implies that bringing in merchandise protected by certain plastics generates tax liabilities that must be integrated into nationalization and distribution costs.
Decree 0509 of 2026: Opportunities through the circular economy
Beyond the tax burden, the regulation has established mechanisms to incentivize good environmental practices. In this context, Decree 0509 of 2026 brings an important message: companies that demonstrate progress in the circular economy could access total or partial non-causation of this tax, through the Circular Economy Certification —CEC—.
This means that by optimizing the supply chain and migrating to sustainable packaging, companies can legally access fiscal benefits that alleviate the impact of the tax.
What remains to be regulated and how can companies prepare?
For companies to fully apply these benefits, the legal framework still requires certain definitions. Although technical regulation by the Ministry of Environment and Sustainable Development is still pending, especially regarding the calculation of the Non-Causation Factor and the requirements to obtain the certification, the rule allows us to anticipate where the regulation is heading.
Key elements for your company’s planning:
- Materials management: Traceability and recycled content will be evaluated.
- Waste management: Waste recovery and post-consumer management are fundamental.
- Comprehensive strategy: Participation in circular economy schemes will begin to play an increasingly important role in the tax and environmental planning of companies.The IPUSUI represents a new challenge in the cost structure for companies handling foreign trade. However, Decree 0509 of 2026 sets a clear path: sustainability is no longer just a corporate initiative, but a core element of tax planning. Preparing to meet the requirements of the Circular Economy Certification (CEC) will allow companies to access the non-causation of the tax and operate more efficiently and responsibly.
What is the IPUSUI tax in Colombia? In Colombia, the IPUSUI is already being applied, a tax associated with certain single-use plastic products used to bottle, wrap, or package goods.
What type of companies does the IPUSUI affect? This tax especially impacts companies that manufacture, import, or use this type of materials within their operations.
How to access the non-causation of the plastics tax? Companies that demonstrate progress in the circular economy could access total or partial non-causation of this tax, through the Circular Economy Certification —CEC—, according to the guidelines of Decree 0509 of 2026.
