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Colombia: New tool for reporting single-use plastic import tax

XML validation tool for Form 3300 to facilitate reporting of the single-use plastic import tax

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february 19, 2026

The Colombian Tax Authority (DIAN) released a new tool that helps validate XML files required for Form 3300, which is used for reporting the single-use plastic import tax (IPUSUI). The tool checks mandatory fields, record limits, technical structure, and calculations.

For transactions carried out during the 2025 calendar year, Form 3300 may be submitted until March 31, 2026.

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

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