How to Calculate Import Tariffs in Colombia for General Cargo (2026)

One of the most common mistakes when planning an import into Colombia is underestimating the cost of customs duties. The price quoted by the supplier abroad — whether FOB or CIF — does not include the tariffs or VAT that must be paid in Colombia when the goods are cleared through customs. These taxes can represent between 5% and 40% of the value of the goods depending on the type of product, and calculating them correctly before purchasing is a decision that can determine whether the import is profitable or not.

This guide explains step by step how import tariffs in Colombia are calculated for general cargo in 2026, what official tools exist to consult them, and how Free Trade Agreements can significantly reduce them.

What are import tariffs in Colombia?

An import tariff is a tax charged by the Colombian government on goods entering the country from abroad. Its function is both fiscal — generating revenue for the government — and commercial policy: protecting domestic producers from foreign competition in certain sectors.

In Colombia, tariffs are organized in the Customs Tariff Schedule, which is the official list of all goods classified by tariff subheadings (10-digit codes), with the applicable tariff rate for each. This document is administered by DIAN and is periodically updated through decrees from the Ministry of Commerce, Industry and Tourism.

In addition to the tariff itself, imports in Colombia must also pay import VAT, which is the same VAT applied to domestic consumption (19%) and is calculated on a base that includes the value of the goods plus the tariff. For companies, this VAT is deductible in the bimonthly VAT return, so it does not represent a permanent cost but rather a temporary cash flow impact.

Elements that make up the tariff calculation in Colombia

To correctly calculate import duties for any general cargo product in Colombia, three elements are required:

• The tariff subheading of the imported good: the 10-digit code that classifies the goods in the Colombian Customs Tariff and determines the applicable tariff rate.
• The customs value (taxable base): the value on which the tariff is applied, which in Colombia is calculated based on the CIF value of the goods (Cost + Insurance + Freight to the Colombian port).
• The tariff rate: the percentage corresponding to that tariff subheading according to the current Customs Tariff, which may differ depending on the country of origin of the goods if a Free Trade Agreement applies.

Step 1 — Identify the tariff subheading

The first step in calculating the tariff for any product is identifying its tariff subheading, also called tariff position or tariff code. This code has 10 digits and classifies goods within the Harmonized System of Commodity Description and Coding, which is the international standard for customs classification.

The structure of the tariff code in Colombia is as follows:

Correct classification requires technical knowledge of the product and the tariff schedule. A classification error may result in paying more tariff than necessary or, even worse, declaring a lower rate than the correct one and being exposed to sanctions from DIAN. For this reason, tariff classification is one of the main responsibilities of a customs broker.

How to check the tariff subheading in Colombia?

There are three main ways to check the tariff subheading of a product for Colombia:

• DIAN MUISCA Portal: In the customs tariff section of the DIAN website you can search for the subheading by product description or navigate through the hierarchical structure of the tariff schedule.
• VUCE (Single Window for Foreign Trade): This platform allows consultation of approval requirements, tariffs and regulatory restrictions for imported goods.
• Consult a customs broker: For products with complex technical specifications, correct classification requires the analysis of a foreign trade professional who can issue a formal classification opinion.

Step 2 — Calculate the customs value (taxable base)

In Colombia, the customs value on which the tariff is calculated is the CIF value of the goods: the cost of the product in the country of origin plus the freight to the Colombian port plus cargo insurance during transit.

The formula for customs value is:

Customs Value (CIF) = FOB Value + International Freight + Cargo Insurance

Practical example:

It is important to note that the customs value is expressed in Colombian pesos for the calculation of duties, using the official exchange rate (TRM) in force on the date the import declaration is submitted.

Step 3 — Apply the tariff rate

Once the customs value is calculated, the tariff rate corresponding to the tariff subheading of the imported product is applied:

Tariff = Customs Value (CIF) × Tariff Rate (%)

Following the previous example, if the goods are industrial equipment classified in chapter 84 with a 5% tariff:

Step 4 — Calculate import VAT

After calculating the tariff, the next step is to calculate import VAT. In Colombia, VAT for imports is generally 19% and is calculated on a base that includes both the customs value and the tariff.

VAT Base = Customs Value (CIF) + Tariff

Import VAT = VAT Base × 19%

Total taxes to be paid on import

This amount is paid during the customs clearance process through the import declaration submitted to DIAN by the customs broker.

How Free Trade Agreements can reduce tariffs

Colombia currently has more than 15 Free Trade Agreements with countries and economic blocs including the United States, the European Union, Mexico, Canada, and the Pacific Alliance.

If the goods qualify as originating under the rules of origin of the applicable agreement and the importer presents the certificate of origin, the tariff can be reduced or even eliminated completely.

For example:

This is why verifying the origin of goods before importing can generate significant savings in customs duties.

Conclusion

Correctly calculating import tariffs in Colombia is a fundamental step in planning any international purchasing operation. Identifying the tariff subheading, calculating the customs value, applying the corresponding tariff rate and considering the impact of VAT and Free Trade Agreements allows companies to estimate the real cost of importing and avoid unexpected expenses during the customs clearance process.

If your company imports machinery, raw materials, construction materials or general cargo, working with an experienced logistics operator and customs broker can help you optimize your tax burden and ensure a smooth import process. Contact us to receive specialized advice for your next international shipment.