Colombia National Tax on Single-use Plastic Imports

Colombia’s tax authority (DIAN) issued Resolution 000005 on 9 February 2026, which establishes how importers must declare, calculate, and pay the new national tax on single use plastic products used as packaging in imports (Spanish acronym: IPUSUI). The tax is treated as a customs type tax that is triggered upon nationalization of the goods but declared and paid on an annual basis.

The tax applies to all imports of single use plastic packaging imported into Colombia, to include containers, packaging materials, or the packing of finished goods and is calculated on the grams of plastic in each of these components. The Resolution assigns a role to express carriers requiring them to report and assess the plastic content of packaging on a per-shipment basis. 

Operationally, importers must support their annual IPUSUI declaration with a detailed electronic report, submitted as a structured XML file. This report must list each import declaration or master transport document along with the quantity in grams of primary packaging (envase), secondary packaging (empaque), and tertiary or transport packaging (embalaje), the total grams of plastic, and the corresponding tax per record, all subject to validation rules.

For the 2025 tax year, IPUSUI applies to imports of plastic packaging used as an input for the importer’s own consumption as an end-user (from 1 January to 31 December 2025). Importers of finished goods that contain plastic packaging intended for commercialization or resale are subject to the same tax, but on a different timeline (from 25 July to 31 December 2025). The tax must be declared and paid no later than the tenth business day of February 2026. The detailed XML report for 2025 may exceptionally be filed up to 31 March 2026. From 2026 onward, IPUSUI on imports must be declared, calculated, and paid annually by the tenth business day of February of the following year, using the same forms and electronic reporting structure.

The Regulation also requires that third-party certifications be issued by suppliers, transporters, or freight forwarders attesting to the grams of plastic in packaging. Where such certification is not available, the information reported in the declaration is considered to be submitted under oath, carrying the standard responsibilities of a sworn statement. Importers, express carriers, and urgent transport operators should ensure consistency between customs declarations and records and be prepared to support their gram-based calculations if reviewed or challenged.

For more information on the Distribution and Logistics sector, please contact the Commercial Specialist Karen Ospina.