This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Colombia.

Required Documents

 

• Registro o Licencia de Importación (Registry or Import License)
• Certificado de Donación (Certificate of Donation)
• Documento de Transporte (Document of Transport)
• Lista de Empaque (Packing List), if the cargo is heterogeneous or diverse.
• Mandato, which is a written authorization from the importer to a SIA (Sociedad de Intermediación Aduanera which stands for Society of Intermediacy of Customs), for the SIA to represent him/her before the DIAN.
• Certificates or Approvals, which are required for special rules if applicable.

 

Tax Exemption

By law donated goods are not exempt from paying customs duty tax, nor the Value Tax (IVA); with the exception of donated goods destined to official institutions which are exempt from the latter tax. Depending on its use or destination, donated goods may qualify for exemption of payment of custom duties if the goods match certain conditions. Goods excluded from paying IVA are donations of goods and equipment destined to sports, health, scientific research, technology, and education, as long as they obtain assessment in the Comitéde Entidades sin Animo de Lucro (Committee of Non profit Entities). There will be an exemption of IVA for goods and equipment for the purpose of national security destined to the Public Forces. Goods and equipment for the development of covenants, treaties, international and inter-institution agreements or projects of co-operation donated in favor of the National Government or official institutions of the national are exempted from the sales tax.

PreShipment Application

It is not necessary to fulfil any requirements prior to the introduction of donated goods into the national territory.

Other Info

The importation of donated goods requires by law an import license, which can be applied from the Dirección General de Comercio Exterior del Ministerio de Comercio Exterior (Directorate General of Foreign Trade of the Ministry of Foreign Trade), located in Calle 28 No. 13a – 15 piso 1, Bogotá, D.C., or through regional branches.

Source:

Consulate General of Colombia, Hong Kong Date published: 18/06/2003