COUNTRY

GENERAL DUTIES

COMMENTS

ECUADOR

10%

Shipments with FOB over US $ 4.000 are subject to inspection and certification prior to exit.

Other duties:

VAT 15% (Tax to the Added Value)

CORPEI Applicable over FOB value. US $5 for imports under US$ 20.000; and 0.025% for imports equal or over US$ 20.000. Imports made in or coming from the Andean Community are exempt (Corporación De Promoción De Exportaciones E Inversiones)

FODINFA 0.5% VR CIF (Child Development Fund)

TASA MODER 0.10% (Modernisation Charge)

Andean Community Agreement applicable; Colombian duties, 0%

PERÚ

4%

Other duties:

IGV 19% (General Sales Tax)

ISC 0% (Consumption-Selective Tax)

Compulsory Insurance 3%

Overtax 0% (Additional Tax)

Andean Community Agreement applicable; Colombian duties, 0%

MÉXICO

10%

Underwrite 70.19.39.99

Other Duties:

IVA 15% VR CIF(VAT tax)

DTA 8/1000 customs tax, G2 (G3) goods exempt if they provide origin certificates

G3 Agreement, Colombian duties, 0%

VENEZUELA

15%

Shipments with FOB over US $ 5.000 subject to inspection and certification prior to exit.

Other duties:

IVA 15% (VAT)

TSA 1% (Customs Tax)

G3 Agreement, Colombian duties, 0%

ARGENTINA

12%

Other duties:

TSE 0.5% (Statistics Service Tax)

Economic complementation Agreement No 59, Colombian duties 4.8%

BRASIL

12% VR CIF

Other duties:

IPI 10% (Industrial Goods Tax)

PIS-PASEP 1.65% (Social Integration and Civil Servants Patrimony Fund)

CONFIS 7.6% (Social Security fee)

Economic complementation Agreement No 59, Colombian duties 5.04%

CHILE

6%

Other Duties:

IVA 19% (VAT)

Aeronautical rate. 2.08 % for goods shipped by air; applied on Customs tax. 0.3 % when air shpments go to a Chilean Free Trade zone; applyable over CIF value.

Economic complementation Agreement No No 24, Colombian duties 0%

USA & PUERTO RICO

4.9%

Each state has its own internal duty system.

ATPDEA, Colombian Duties (federal) 0%

CANADA

6.5%

Underwrite 70.19.39.90

Other Duties:

GST 15% for goods and services sold in Canada (Good and Service Tax)

Preferencial Agreement, Colombian duties 3%

PANAMA

0%

Other duties:

ITBM 5% (Mobile Goods Transit Tax)

Partial Reach Agreement No 29, Colombian Duties 0%

HONDURAS

0%

Other Duties:

IVA 12% (VAT)

Partial Reach Agreement No 9, Colombian Duties 0%

COSTA RICA

0%

Other duties:

IVA 13% (VAT)

LAW 6946 1% VR CIF

No trade preferences for Colombian goods.

El SALVADOR

0%

Other duties:

IVA 13% (VAT)

No trade preferences for Colombian goods.

GUATEMALA

0%

Other duties:

IVA 12% (VAT)

No trade preferences for Colombian goods.

REPUBLICA DOMINICANA

3%

Other duties:

ITBIS 12% (Goods ans Services transactions Tax)

No trade preferences for Colombian goods.