Temporary Import Regime in Colombia: When to Use It and Its Advantages

Not all merchandise entering Colombia from abroad is intended to stay permanently. There are legitimate and frequent situations in which a Colombian company needs to bring goods from abroad for a specific period—to use them in a project, to exhibit them at a trade fair, to process and re-export them, or to evaluate whether to purchase them definitively—without the intention of nationalizing them permanently.

For these situations, the temporary import regime is the correct customs tool. It allows merchandise to enter Colombian territory without paying customs duties definitively—or paying only a fraction of them—under the commitment to re-export it within an established timeframe. When used correctly, this regime can generate significant savings and resolve operational needs that ordinary importation would not cover efficiently.

This guide explains the types of temporary importation currently in force in Colombia according to Decree 1165 of 2019, when each is appropriate, what guarantees are required, and what risks are involved in failing to meet the regime's commitments.

What is Temporary Importation and How Does It Differ from Ordinary Importation?

Ordinary importation is the most common regime: merchandise enters the country definitively, the importer pays the corresponding tariff and VAT, and the merchandise becomes free to use (libre disposición). There is no commitment to re-export and no stay limit.

Temporary importation, on the other hand, is a suspensive regime: the merchandise enters the country but customs duties are suspended—totally or partially—because the importer assumes the commitment to re-export the merchandise within an authorized timeframe. If the merchandise is not re-exported within the deadline or is not used for the authorized purpose, the DIAN (Tax and Customs Authority) demands payment of the suspended duties plus late interest and may apply additional sanctions.

Types of Temporary Importation in Colombia

Decree 1165 of 2019 establishes several types of temporary importation depending on the purpose and conditions of the goods' entry. Each type has different deadlines, usage conditions, and guarantee requirements:

1. Temporary Importation for Re-exportation in the Same State

This is the most general regime: the merchandise enters Colombia to be used for a specific purpose and must be re-exported in the same condition it entered, without having been transformed, processed, or incorporated into another good.

It is divided into two subtypes based on the timeframe:

Short-Term Temporary Importation

Authorized for a term of up to six months, extendable for up to six additional months depending on the nature of the activity. It does not generate duty payments during the authorized period. A guarantee is required to back the payment of duties in case the re-export commitment is breached.

This modality is used for:

• Equipment and machinery for construction or infrastructure projects with a fixed term.
• Filming equipment for audiovisual and cinematographic productions.
• Sports materials and equipment for international competitions or events.
• Medical equipment on temporary loan for clinics or hospitals.
• Specialized tools brought by foreign technicians for maintenance or repair of specific equipment.
• Commercial samples with no or low commercial value brought for demonstration to Colombian clients.

Long-Term Temporary Importation

Authorized for terms of up to five years, extendable in certain cases. Unlike short-term, long-term temporary importation does require payment of duties, but proportionally to the time the goods remain in Colombia. Payment is made through periodic installments calculated on the customs value of the good.

The duty rate per month of stay corresponds to 1/60 (1.67%) of the total duties that would be paid in an ordinary import. For example, if the total tariff and VAT for an item would be USD 10,000 in an ordinary import, under long-term temporary import, USD 167 is paid per month of stay.

This modality is used for:

• Machinery and equipment under financial leasing or operating leases brought by Colombian companies from abroad.
• Capital goods imported under leasing contracts with foreign suppliers where ownership is not transferred during the contract period.
• Expensive equipment whose final purchase is conditioned on the result of an extended use test.
• Fixed assets imported by branches of foreign companies in Colombia that retain ownership at the headquarters.

2. Temporary Importation for Inward Processing (Perfeccionamiento Activo)

This regime allows for the importation of inputs, raw materials, or intermediate goods without paying duties, so they can be transformed, processed, or incorporated in Colombia into a finished product that is later re-exported. That is, the inputs enter duty-free because they are destined to become an export product, not to be consumed in the Colombian market.

The economic logic of this regime is clear: taxing inputs that a company uses to manufacture export products with tariffs and VAT is equivalent to taxing the export itself, making Colombian products less competitive in international markets.

Under this regime, the importer must:

• Submit a production program to the DIAN establishing which inputs will be imported, in what quantity, what product will be manufactured, and which market it will be exported to.
• Use the inputs exclusively for the manufacturing of the export product authorized in the program.
• Prove the re-export of the finished product (via an export declaration) within the authorized term.
• Maintain separate accounting to track inputs imported temporarily from their entry to their incorporation into the exported product.

The main difference between this regime and the Plan Vallejo (which also allows importing inputs for export) is administrative and scope-related: Plan Vallejo is a longer-term, larger-scale program requiring an authorization resolution from the Ministry of Commerce. Temporary importation for inward processing is more agile and can be used for specific operations without that formal program.

3. Temporary Importation of Capital Goods for the Productive Process

This special regime allows for the importation of machinery, equipment, and capital goods directly destined for a company's production process, with temporary suspension of duties for a maximum term of five years, after which the company can:

• Re-export the good and close the regime without paying the suspended duties.
• Change to the ordinary import regime, paying duties on the residual customs value of the good (considering accumulated depreciation during the time of stay).

This regime is particularly useful for companies bringing equipment under international leasing contracts, where ownership remains with the foreign lessor during the contract period and is only transferred upon maturity if the Colombian company exercises the purchase option.

Guarantees Required in Temporary Importation

For most types of temporary importation, the DIAN requires the importer to set up a guarantee to back the payment of suspended duties in case the re-export commitment is breached. This guarantee protects the Colombian State against the risk of merchandise staying in the country without paying the corresponding duties.

The guarantee value must cover the total amount of duties that would be paid if the import were ordinary: the tariff plus VAT calculated on the CIF value of the goods. The customs insurance policy is the most widely used modality because it does not tie up capital: the importer pays an annual premium (generally between 0.8% and 2% of the insured value depending on the importer's profile and the insurance company) instead of depositing the full amount of duties.

Deadlines, Extensions, and Closing of the Regime

Each type of temporary importation has a maximum stay limit that must be respected. Failure to meet the deadline automatically turns the temporary import into an irregular import, with the resulting tax and penalty consequences.

To request an extension, the importer must submit the application to the DIAN before the initial term expires, with justification for the need for the extension. The DIAN may approve or deny the extension depending on the situation. A denied extension that results in the term expiring is equivalent to a breach of the regime.

The closing of the regime can occur in three ways:

• Re-exportation: The merchandise leaves the country within the timeframe. The exporter files the export declaration, and the customs agent closes the temporary regime before the DIAN. The guarantee is released.
• Change to Ordinary Importation: The importer decides to keep the goods permanently. They file an ordinary import declaration (or pay pending duties) and the temporary regime is closed. In this case, duties are paid on the residual customs value.
• Destruction or Abandonment: In exceptional cases authorized by the DIAN, merchandise can be destroyed or abandoned to the State to close the temporary regime.

When to Use Temporary Importation and When Not To

Risks and Obligations of the Importer under the Temporary Regime

The temporary import regime offers significant benefits but imposes obligations that the importer must actively manage. The main risks of non-compliance are:

• Expiration of the term without re-export or change of regime: If the term expires and the importer hasn't re-exported the goods, requested an extension, or changed the regime, the DIAN can demand immediate payment of suspended duties plus late interest calculated from the date of temporary importation. Additionally, it may apply sanctions for breach of regime ranging from fines to seizure of the goods.
• Use of merchandise for a purpose other than the authorized one: Temporary importation authorizes the use of merchandise for a specific purpose declared to the DIAN. Using the good for a different activity—selling it, leasing it to an unauthorized third party, using it in a different project—constitutes a customs violation.
• Failure to maintain traceability of inputs in inward processing: The inward processing regime requires the importer to prove that inputs imported temporarily were effectively incorporated into the exported product, not into products sold domestically.

To manage these risks correctly, the company must maintain internal control of active temporary imports: expiration date of each regime, usage status of the goods, and pending actions (extension, re-export, or change of regime) with sufficient lead time to act before expiration.

The ATA Carnet: Simplified Temporary Importation for Certain Goods

For some specific types of goods—commercial samples, professional equipment, and goods for fairs and exhibitions—there is the ATA Carnet, an international temporary import document that simplifies the process by eliminating the need to file a formal import declaration at each customs office and to set up guarantees in each country.

The ATA Carnet is issued by the chamber of commerce in the country of origin and serves as both a customs declaration and a customs guarantee simultaneously in all signatory countries of the ATA Convention, of which Colombia is a party. For the Colombian importer receiving goods brought by foreign visitors under an ATA Carnet, or for the Colombian exporter taking equipment and samples abroad with this document, the customs process is significantly simpler than a formal temporary importation.

Goods most frequently moved under an ATA Carnet in Colombia include:

• Professional audiovisual production equipment brought by foreign film crews.
• Musical instruments of international artists on tour.
• Samples and exhibition materials for international fairs and exhibitions.
• Scientific equipment for temporary research.

Differences between Temporary Importation and Plan Vallejo

A frequent question among Colombian exporting companies is when to use temporary importation for inward processing and when to use Plan Vallejo. Although both regimes allow for importing inputs without duties for incorporation into export products, they have important differences:

Case Study: Metalworking Company Uses Temporary Importation for a Construction Project

A metal structures company in Cali won a contract to manufacture and install steel structures in a construction project in Ecuador. To execute the contract, it needed to temporarily bring to Colombia a large-format hydraulic press and a CNC cutting center owned by the Ecuadorian technical partner, with a combined value of USD 320,000. At the end of the project (estimated at nine months), the equipment was to return to Ecuador.

If the company had processed the equipment under ordinary importation, it would have paid:

• Tariff of 0% (machinery from chapter 84): USD 0
• VAT of 19% on the CIF value (USD 330,000 including freight and insurance): USD 62,700
• Total duties: USD 62,700

Under short-term temporary importation (six months with a three-month extension, totaling nine months), the result was:

• Duties paid during the period: USD 0 (total suspension in short-term)
• Cost of the customs insurance policy (1.2% annual on USD 62,700): USD 565 for nine months
• Additional customs procedure for re-export: USD 350
• Total cost of temporary regime: USD 915
• Savings vs. ordinary importation: USD 61,785

The savings represented 19.3% of the FOB value of the equipment, a direct benefit to the contract's profitability that would not have been possible without the correct use of the temporary import regime.

Frequently Asked Questions about Temporary Importation in Colombia

Can I use the temporarily imported merchandise commercially while it is in Colombia?

It depends on the type of temporary importation. In short-term temporary importation, the goods can be used operationally for the declared purpose (e.g., a crane in a construction project), but they cannot be sold or permanently transferred to a third party in Colombia. In inward processing, inputs can be transformed into finished products, but those products must be exported. If the company needs to use the goods commercially in Colombia permanently, the correct figure is ordinary importation.

What happens if the equipment is damaged or accidentally destroyed during the temporary importation?

If the temporarily imported good suffers total or partial damage due to causes beyond the importer's control (accident, fire, theft), the importer must immediately inform the DIAN and provide documentation proving the event (report to authorities, insurance report, expert appraisal). The DIAN may, depending on circumstances, release the importer from the re-export commitment and cancel the guarantee without demanding payment of suspended duties. Insurance coverage for temporarily imported goods is especially important to mitigate this risk.

Can I change from temporary importation to ordinary importation if I decide to keep the equipment?

Yes, always within the temporary regime's term. The change of regime is processed by filing an ordinary import declaration before the DIAN and paying the corresponding duties. For long-term temporary importation, duties are calculated on the residual customs value of the good at the time of the change (original value minus accumulated depreciation for usage time), which may result in a lower duty payment than if ordinary importation had been done from the start. For short-term temporary importation, the change implies paying full duties on the original value.

Does temporary importation apply to natural persons or only to companies?

The temporary import regime can be used by both legal entities (companies) and natural persons acting as importers before the DIAN. However, in practice, most cases relevant to general cargo involve companies. Natural persons bringing personal goods when entering the country are governed by different rules (travelers and postal traffic), which have their own conditions and limits distinct from the formal temporary import regime.

How long does the authorization procedure for a temporary import take before the DIAN?

For short-term temporary importation for re-export in the same state, the procedure before the DIAN is similar to that of an ordinary import: the declaration is filed with the temporary modality and, once the guarantee is paid and the selectivity channel assigned, the release (levante) is obtained in one to three business days. For inward processing, prior approval of the production program is also required, which can take between five and fifteen additional business days depending on the program's complexity and the DIAN's workload at the time.

Conclusion

The temporary import regime is a powerful customs tool underutilized by many Colombian companies. When applied correctly to the right situation—machinery under lease, equipment for temporary projects, inputs for export manufacturing—it can generate savings of tens of thousands of dollars in duties that would otherwise have to be paid to bring the same good into the country.

The key to taking advantage of this regime is identifying beforehand which goods qualify for temporary importation before shipment, not after the goods are already at the port. Once the process is underway as an ordinary import, reversing it is complicated. Preventive consultation with the customs agent at the start of every operation where the good might be re-exported is the best investment of time in this process.

If your company is evaluating bringing machinery, equipment, or inputs from abroad and you want to know if they qualify for temporary importation and how much you could save in duties, contact us and our team will provide an analysis without obligation.