Taking into account what was approved in the Social Investment Law, Dian reiterated the new provisions on postal traffic and urgent shipments, which establish that shipments of less than US $ 200, entered under this modality, do not cause the payment of VAT, as long as they come from the United States and do not in the case of merchandise for commercial purposes.
Regarding the payment of customs taxes, it must be taken into account that all shipments must pay a 10% duty, as well as 19% VAT, if they are classified by the general subheading of the modality.
Among the exceptions for the payment of taxes are shipments for a value equal to or less than US $ 200, to which the tariff charge will not be applied.
“Shipments that reach the national customs territory through the official mail network and urgent shipments that enter the country under the modality of postal traffic and urgent shipments, whose FOB value is equal to or less than US$ 200, excluding delivery costs, will not be subject to the payment of the customs duty corresponding to the specific tariff subheading of the merchandise or to the tariff subheadings 98.07.10.00.00 or 98.07.20.00.00 of the customs tariff. “, It is established at Decree 1090 of 2020.
In addition, shipments with a value equal to or less than US $ 200, coming from countries with which Colombia has free trade agreements in which the exception of the collection of VAT is specified, will not have to pay the tax. Currently it only applies to the FTA with the United States.
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