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There are also tax exemptions for companies set up in free zones and for those operating in certain industries (for example (…) the renewable energies industry).

By Decree No. 390 of 7 March 2016 the Government established a new Customs Statute aimed at compiling, updating and simplifying Colombia's regulations and adjusting them to best international practices, in order to facilitate trade and implement Colombia's commitments under trade agreements. Decree No. 390 also seeks to strengthen risk management in customs control so as to (...) prevent environmental (...) risks (...)

3.5. The main changes introduced by Decree No. 390 include, inter alia, the harmonization of terminology, processes and procedures with international standards; a new comprehensive risk management system as a fundamental pillar for the exercise of customs control; new requirements and categories of foreign trade operators classified on the basis of risk, and the elimination of previous types of special treatment (...)

There are several regimes for goods transit: customs transit, cabotage and transhipment. (…) Goods under the transit regime may enter through any of Colombia's ports of entry, but the DIAN is empowered to prohibit or restrict access on grounds of (...) environmental reasons, at the request of the competent authorities, or where for control reasons it deems it desirable to do so. (...)

With regard to the concessions granted to the automotive sector, by Decree No. 2.910 of 17 December 2013, as amended by Decree No. 1.567 of 31 July 2015, the Government established an Automotive Industry Promotion Programme (PROFIA) under which certain goods may be imported duty free with the commitment to include them in the production of vehicles or vehicle parts for sale on the domestic market or abroad. Tariff concessions are also offered to promote the importation and use of clean technology vehicles (hybrid and electric). Decrees No. 2.658 of 29 July 2011, No. 4.931 of 29 December 2011, No. 2.909 of 17 December 2013, and No. 1.116 of 29 June 2017 contain measures along the same lines, consisting of establishing preferential tariff quotas for imports of vehicles of this kind as well as chassis and electric charging systems.

Table 3.7 VAT exempt imports
VAT exempt imports
(…)
Temporary imports of heavy machinery for basic industries [b], provided they are not produced in Colombia
Machinery or equipment, provided they are not produced in Colombia, for the recycling and processing of garbage or waste, and for purifying or treating waste water, atmospheric emissions or solid wastes, provided they form part of a programme approved by the Ministry of the Environment. Equipment for environmental control and monitoring, including that needed to comply with the Montreal Protocol
(...)
[b] (...) purification (...) of water.

Imports of certain types of machinery and equipment not produced in Colombia are excluded from payment of VAT. (…) In order to obtain relief from VAT on certain types of machinery [44], the importer must apply through the VUCE for a certificate from the MinCIT (Domestic Goods Registration Group). During the review period, goods delivered by express delivery or courier of a value not exceeding US$200 were added to the list of imports excluded from payment of VAT.

[44] (...) machinery intended for environmental improvement. (...)

Colombia also taxes the consumption of certain products, both imported and domestic, such as (…) ; plastic bags; and fossil fuels according to their carbon content.

There is also a national tax on petrol (gasoline) (INGA) and engine fuel oils (ACPM), whether domestic or imported , in the form of a specific tax levied per gallon. Law No. 1.819 of 2016 excludes the sale of biofuels from this tax, (…)

Table 3.10 National excise tax, 2017
Products and services Rates
(…)
Plastic bags (other than reusable or biodegradable) Col$20 per bag

Colombia also levies a national carbon tax, introduced by Law No. 1.819 of 2016, on the sale, withdrawal and import of fossil fuels according to their carbon content, including all petroleum derivatives and all types of fossil gas used for energy purposes, provided they are used for combustion. The sale of marine diesel and fuels used for refuelling ships in international traffic are excluded, as this operation is considered an export. This is a specific tax which takes into account carbon dioxide (CO2) emissions, corresponding to Col$15,000 per tonne of CO2; the values per unit according to the type of fuel are shown in Table 3.12. The resources collected go to the Fund for Environmental Sustainability and Sustainable Rural Development in conflict affected areas.