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Colombian customs regulations

VAT Exemption for Military Forces in Colombia

The Value Added Tax (VAT) exemption for the Military Forces, as established in Article 477 of the Tax Statute and the customs concept number 100208192-107 of 2021, is not limited solely to direct purchases made by the Military Forces. This exemption can be extended to individuals who acquire goods and services on behalf of these […]

  • Siacomex
    Siacomex
  • 1 October, 2024

 Concept of Different Goods

Decree 1165 of 2019, which outlines the current customs regime, precisely defines what constitutes “different goods.” This definition is crucial for foreign trade operations, as it could lead to the seizure of goods during subsequent inspections. Below are the two (2) scenarios that, by definition, may cause goods to be considered “different goods”: Goods Verified […]

  • Siacomex
    Siacomex
  • 10 March, 2024