Colombia: Guidance on calculation and payment of single-use plastics tax

Scope of tax broadened to apply to imports.

The Colombian Tax Authority (DIAN) on February 9, 2026, issued Resolution No. 00005, establishing the procedure for calculating and paying the tax on single-use plastic products upon importation.

Consistent with the decision of the Constitutional Court in C-099 (2025), which declared unconstitutional the phrase “for own consumption” contained in the second paragraph of Article 51 of Law 2277 of 2022, the taxable event for the tax on single-use plastic products used for packaging or packing goods was broadened to include imports.

Read a February 2026 report (Spanish) prepared by the KPMG member firm in Colombia

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Colombia: Guidance on calculation and payment of single-use plastics tax

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