The landscape of sustainable mobility in Colombia has reached an unprecedented milestone. With the issuance of Decree 0595 of June 11, 2026, the National Government has established a highly competitive tariff and customs framework designed to transform the country into a regional hub for the manufacturing and assembly of electric and hybrid vehicles. For logistics directors, financial managers, and international investors looking at the Colombian market, this decree offers major cost-saving opportunities through unique tariff exemptions.
However, capitalizing on these benefits is not a standard, off-the-shelf customs clearance procedure. To qualify, companies must navigate strict regulatory structures, including investment plans, local labor quotas, and progressive national integration targets. In this comprehensive guide, we break down how Decree 0595 of 2026 works, the specific benefits available to your company, and the essential compliance steps to secure a 0% tariff on your imports.
What is Decree 0595 of 2026 and Who Can Benefit?
Decree 0595 of 2026 is designed to foster industrialization, technological transfer, and clean energy transition in Colombia through two primary legal mechanisms:
- Transformation and Assembly Registry for Electric Vehicles (RTE-E): A specific customs framework for assembling electric and hybrid vehicles (PHEV, E-REV, BEV, FHEV) using imported disassembled parts.
- Instrument for New Industrial Projects of Plug-in Hybrid and Electric Mobility (INPIMHEL): An autonomous and complementary mechanism focused on easing the setup, calibration, and startup of advanced manufacturing plants.
Crucial Requirement: These benefits are strictly reserved for companies with actual or projected industrial assembly infrastructure in Colombia. Purely commercial importers and vehicle distributors who do not engage in local production or assembly are excluded.
The Tariff Benefits: How to Achieve 0% Customs Duties
The decree modifies the Colombian Customs Tariff, specifically creating a new Tariff Heading 98.03, which opens up three distinct opportunities for cost reduction:
1. 0% Tariff on CKD and SKD Imports
Vehicles imported in disassembled states to be assembled locally can be nationalized at a 0% tariff rate under Chapter 98:
- Subheading 9803.10.00.00: Vehicles obtained via CKD (Completely Knocked Down) assembly processes.
- Subheading 9803.20.00.00: Vehicles obtained via SKD (Semi Knocked Down) assembly processes.
2. 0% Tariff on the Initial Technical Component
During the plant installation and setup phase, authorized companies can import specialized machinery, testing benches, molds, calibration tools, software, and pilot lines with a 0% tariff. The imported items must be part of an approved list of subheadings directly linked to the project’s setup.
3. Preferential 5% Tariff on Finished Vehicles (CBU)
To support companies while their local assembly lines stabilize, INPIMHEL beneficiaries can import fully assembled vehicles (CBU) at a reduced tariff of 5%. The decree establishes a maximum quota of up to 20,000 units per year for 2026 and 2027, which is distributed proportionally based on the certified investments made by each company.
Mandatory Compliance and Integration Rules
Getting approved by the Ministry of Commerce, Industry, and Tourism (MinCIT) requires meeting stringent operational thresholds:
- Initial Industrial Development Plan (PDII): Businesses must submit a detailed technical plan outlining investment phases, production capacity, calibration schedules, and technical requirements.
- Memorandum of Understanding (MOU): Companies must sign a formal, binding agreement with MinCIT.
- National Labor: At least 70% of the workforce employed in assembly, integration, and technical validation must be Colombian nationals legally contracted within the country.
- National Integration Percentage: For CKD operations, assembling companies must integrate a progressive percentage of local parts over the years:
| Year | Minimum National Integration Percentage |
| 2027 | 2% |
| 2028 | 4% |
| 2029 | 6% |
| 2030 and onwards | 8% (subject to annual revisions) |
Calculating the SKD Import Quota: The Mathematical Formula
To access the SKD 0% tariff quota (subheading 9803.20.00.00), you must maintain a minimum production of 15% BEVs (battery electric vehicles) and meet national integration rates. The SKD import quota limit is calculated using the following legal formula:
$$Cupo\ SKD = VPRO \times 0.5$$
Where the Production Value ($VPRO$ in COP) is defined as:
$$VPRO = (CKD \times TRM) + CNM + MO$$
Let’s define the variables under the decree:
- CKD: The CIF value in USD of non-originating parts and pieces imported for assembly.
- TRM: The monthly average Representative Market Exchange Rate of the US dollar, certified by the Financial Superintendency of Colombia.
- CNM: The value in COP of national production materials that contain at least 40% local value added.
- MO: The labor cost per assembled unit, incorporating technical, technological, and professional personnel costs, plus direct and indirect manufacturing costs in Colombia.
Common Pitfalls That Can Revoke Your Benefits
- Lack of Genuine Industrial Setup: Attempting to use the program as a purely commercial importer. The DIAN and MinCIT conduct strict physical audits to verify plant setup and inventory tracking.
- Double-counting Benefits: Under Article 39, variables like investment, production, or local integration used for RTE-E cannot be used to claim benefits in other industrial programs (like PROFIA or IAMAS) and vice versa.
- Failing to Report Progress: Not presenting quarterly or annual reports on your PDII, or failing to meet certified investment milestones. This leads to automatic suspension of import quotas and revocation of the registry.
Decree 0595 of 2026 offers an extraordinary opportunity to lower the capital expenditures of launching electric vehicle production in Colombia. However, navigating customs warehouses, DIAN registry modifications, and complex calculation formulas requires deep customs compliance knowledge. A single reporting error or a failure to meet the 70% national labor quota can lead to severe penalties and the loss of your 0% tariff benefit.
Successfully launching your electric vehicle operation under Decree 0595 of 2026 requires a rigorous supply chain and customs strategy. At Siacomex, as a leading 4PL logistics operator and customs agency in Colombia, we help you evaluate the feasibility of your project, structure your Initial Industrial Development Plan (PDII), and manage your custom warehouse certifications before the DIAN.
Contact our senior consultants today for a strategic diagnostic session on how your business can maximize these new green reindustrialization incentives.
What is the tariff rate for electric vehicles under CKD in Colombia?
Under Decree 0595 of 2026, electric and hybrid vehicles imported under the CKD modality (subheading 9803.10.00.00) are subject to a 0% tariff rate, provided the company is authorized under the national transformation and assembly registry.
What is the INPIMHEL instrument?
INPIMHEL stands for the Instrument for New Industrial Projects of Plug-in Hybrid and Electric Mobility. It is a government framework offering tariff benefits (such as 0% tariff on setup machinery and a 5% preferential rate on a limited quota of fully assembled imports) to promote the establishment of new clean-mobility manufacturing plants in Colombia.
Does the 0% tariff apply to fully built (CBU) electric vehicles?
No, the 0% tariff is reserved exclusively for disassembled vehicles imported under CKD and SKD lines. Fully built units (CBU) imported by authorized projects can, however, benefit from a temporary preferential tariff of 5% during 2026 and 2027, subject to an annual quota of 20,000 units.
What are the local workforce requirements under Decree 0595 of 2026?
To maintain the benefits of the RTE-E and INPIMHEL, companies must guarantee that at least 70% of the workforce engaged in assembly, integration, testing, and technical validation consists of Colombian workers legally contracted within the country.
