If your business is involved in importing shoes or raw materials for the footwear sector in Colombia, your customs rules just changed. The national government issued Decree 0594 of 2026, which modifies the National Customs Tariff and establishes updated price thresholds. Under this new mandate, an increased 35% tariff applies to imports with declared FOB values equal to or below specific limits.

For purchasing directors, logistics managers, and financial analysts, ignoring these updated floors can mean the difference between a highly profitable operation and devastating customs overruns. In this practical guide, we explain how these new thresholds work, which exact customs subheadings are affected, and how you can optimize your international supply chain to maintain financial control.

Why Did Colombia Implement Decree 0594 of 2026?

Decree 0594 of 2026 is a specialized regulatory measure introduced by the Ministry of Commerce, Industry, and Tourism. Its primary purpose is to address under-invoicing practices and protect Colombia’s domestic footwear manufacturers, which are predominantly made up of micro, small, and medium-sized enterprises (MSMEs).

A technical report presented to the Committee on Customs, Tariff, and Foreign Trade Affairs revealed a massive surge in footwear imports from nations with which Colombia has no active free trade agreements. In 2025, the primary origin of these imports was China, accounting for 56.2% of the market share, followed by Vietnam at 26.3% and Indonesia at 12.8%. During 2024 and 2025, import volumes from these non-agreement countries grew by 13.1% and 24.7% respectively. To protect local jobs and promote industrial growth, the government decided to raise trade barriers on low-priced goods.

How Does the 35% Tariff to Import Footwear to Colombia Work?

The mechanics of the decree are based on minimum FOB (Free on Board) price thresholds. If you declare an import value equal to or below the government’s specified limit per pair (or per kilogram for parts), a 35% tariff is automatically applied.

The regulation applies to Chapter 64 of the National Customs Tariff, explicitly covering headings 6401 through 6405, as well as footwear uppers (capelladas) under subheading 6406.10.00.00.

Official Footwear Import Price Thresholds in Colombia

Before shipping, your logistics department must compare your purchase prices against the following thresholds set by Decree 0594 of 2026:

Crucial Rule for Parts: Under the paragraph of Article 1, footwear uppers (capelladas) classified under subheading 6406.10.00.00 are also subject to the 35% tariff if their declared FOB price is equal to or lower than $5.90 USD per gross kilogram.

If your declared FOB unit price is strictly above these thresholds, your import will not trigger the 35% duty. Instead, it will pay the standard customs tariffs set in Decree 1881 of 2021 and its modifications.

Critical Exemptions: Who is Safe from the 35% Tariff?

Not all footwear imports are subject to these pricing floors. The decree explicitly excludes imports originating from countries with which Colombia has active Free Trade Agreements (FTAs).

• The Case of Brazil: Brazil represents 8.4% of Colombia’s footwear imports and is the only nation with a trade agreement that holds a significant share of this market. Because of this treaty, footwear of Brazilian origin is exempt from the threshold penalties.

• Other FTA Partners: Imports from the United States, the European Union, Mexico, and other active treaty partners are also exempt.

• Documentary Requirement: To qualify for this exemption, your customs broker must present a valid, flawless Certificate of Origin during the clearance process.

Common Errors to Avoid in Footwear Importing

• Relying on Outdated Costing Sheets: Many businesses calculate their landed costs using outdated standard tariffs, only to discover at the port that their low-cost Asian supplier triggered the 35% threshold duty.

• Failing to Trace Free Trade Zone Goods: If you store footwear in a Colombian Free Trade Zone (Zona Franca) or an International Logistics Distribution Center (CDLI), the threshold rules will be evaluated and applied at the exact moment the goods are introduced into the local customs territory.

• Poor Valuation Evidence: If your footwear legitimately costs less than the threshold due to bulk discounts, but your files lack manufacturer cost structures, contracts, or bank transaction proofs, the DIAN (customs authority) can flag your shipment for value disputes, resulting in costly storage fees.

Expert Recommendations for Your Colombian Footwear Logistics

To keep your importing process streamlined and cost-efficient, our 4PL logistics and customs brokerage experts at Siacomex recommend taking the following steps:

1. Conduct Pre-Shipment FOB Audits: Before issuing any purchase orders, have your foreign trade department cross-reference the manufacturer’s FOB unit price with the specific thresholds in Decree 0594 of 2026.

2. Diversify Your Sourcing: Explore sourcing from countries that enjoy active trade agreements with Colombia. This completely bypasses the risk of triggering threshold tariffs.

3. Plan for a Five-Year Horizon: The measures established in this decree will remain in effect for five (5) years starting from its entry into force. Ensure your medium-term financial and operational projections reflect this regulatory timeline.

Decree 0594 of 2026 represents a rigorous attempt by the Colombian government to regulate the footwear market and protect national production. For importers, success under these new rules requires high precision in customs valuation and origin verification. Understanding where your products sit relative to these thresholds is no longer optional; it is a critical step in keeping your supply chain competitive. CTA Consultative

Navigating new trade regulations doesn’t have to put your operations at risk. At Siacomex, we can review your HS classifications, audit your customs documentation, and optimize your 4PL logistics to ensure full compliance. Get in touch with a Siacomex customs advisor today to evaluate your import processes and avoid unexpected customs costs.

When does Decree 0594 of 2026 take effect?

The decree goes into effect fifteen (15) common days after its official publication in the Diario Oficial (Official Gazette). Any footwear customs declarations filed after this window must comply with the new rules.

How long will the footwear import thresholds remain active?

The thresholds and their corresponding 35% tariff will remain in effect for five (5) years. After this period, the government will review the domestic market conditions to determine if the measure should be extended or if standard tariffs should be restored.

Does this 35% tariff apply to raw materials or shoe parts?

Yes. Subheading 6406.10.00.00, which covers shoe uppers (capelladas), is subject to the 35% tariff if its declared FOB price is equal to or lower than $5.90 USD per gross kilogram.

If I import footwear from a country with an active FTA, do these thresholds apply?

No. Footwear originating from countries with active trade agreements with Colombia is completely exempt from these price thresholds, provided you supply a valid Certificate of Origin.