Small parcels to Colombia under US$200: is there tax?
Answer
Postal and courier parcels to Colombia (up to US$2,000 and 50 kg) under US$200 pay no customs duty. VAT (IVA) 19%: the law exempts only origins whose trade agreement with Colombia says so; the tax and customs authority (DIAN) reads this as the US only, so China-origin goods should pay 19% under the law. Above US$200: 10% duty plus 19% VAT. A bill to cut the threshold to US$50 is pending.
- Applies to
- Postal or courier parcels from China to individuals in Colombia.
Rules at a glance
| Value | Duty | VAT (China origin) | Status | Source |
|---|---|---|---|---|
| Under US$200 | None | 19% (letter of the law) | In force | DIAN postal and express |
| US$200–2,000 | 10% | 19% | In force | Same |
| Emergency decree 1474/2025 | — | Thresholds changed 2025-12-30 to 2026-01-28; ruled unconstitutional by the Constitutional Court, VAT collected is refunded | Expired | DIAN opinion 7820/2026 |
| Bill PL 466/2025 | — | VAT threshold 200→50 USD; platform orders, or more than 3 items a month, treated as commercial | Proposed | Chamber of Representatives |
Sources disagree
The bill and press say large platforms' parcels under US$200 pay no VAT today. That conflicts with the law's text and the DIAN page. Plan for 19% until this is settled. What is actually charged depends on the tax calculated on delivery; we keep checking.
What you can do
- Prepare your quotes on the basis that 19% VAT is due; better to over-estimate.
- For a shipment of US$200 or more, add the 10% duty.
- Follow the progress of PL 466/2025.
Still uncertain
- Whether VAT is in practice charged on China-origin parcels under US$200 (the latest DIAN opinion still needs to be found).
- Extra fees charged by courier companies.