If your company imports footwear or footwear inputs, the rules of the game are changing. The National Government has proposed a tariff increase to 35% to protect the local industry and MSMEs.
This adjustment is not across the board; it depends directly on the FOB price declared per pair. In this article, we explain how to calculate your new costs and under what conditions your goods may be exempt from this significant increase.
Which products will be subject to the 35% tariff?
The measure applies to specific goods under Chapter 64 of the Customs Tariff. The determining factor is whether the declared price is equal to or below the following thresholds:
| Tariff Heading | Type of Footwear | Price Threshold (USD/pair) |
|---|---|---|
| 6401 | Waterproof (rubber/plastic) | 6 USD |
| 6402 | Other rubber/plastic footwear | 6 USD |
| 6403 | Leather footwear | 10 USD |
| 6404 | Textile footwear | 6 USD |
| 6405 | Other footwear | 7 USD |
Alert for manufacturers: The case of uppers
If you import uppers (subheading 6406.10.00.00), the 35% tariff will also apply if the declared FOB price is equal to or below 5 USD per gross kilogram.
Exceptions:
Not all importers will have to assume this additional cost.
1. Based on Price: If the FOB value of your footwear exceeds the thresholds mentioned (for example, leather footwear at USD 15 per pair), the general tariff established in Decree 2153 of 2016 will apply.
2. Based on Origin (FTAs): Imports originating from countries with which Colombia has current international trade agreements are excluded from this measure.
If you have goods in a Free Trade Zone, a Special Customs Regime Zone, or an International Logistics Distribution Center, note that the tariff will become effective when the goods are introduced into the rest of the national customs territory.
The new tariff aims to level the playing field for domestic producers against low-cost imports. For importers, this means that precision in customs valuation and the strategic use of FTAs are now more critical than ever to maintain price competitiveness in the Colombian market.
When does the new tariff take effect? The decree will enter into force fifteen (15) calendar days after its publication in the Official Gazette.
How long will the 35% measure last? A duration of five (5) years has been established from its entry into force.
What if my footwear is not on the list of affected headings? Any product under Chapter 64 that is not subject to this new tariff will continue to pay the duties established in Decree 2153 of 2016 and its amendments.
Can I submit comments on this proposal?
Yes. The Ministry of Commerce will receive comments from the public until February 7, 2026, through the official email: comitetriplea@mincit.gov.co.
