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Colombia Import Tariff Rate Reference
Import Overview
In compliance with Colombian import regulations, both individuals and corporate entities are obligated to remit import duties and applicable taxes when importing agricultural tractors. These impositions are calculated based on the freight’s value, denoted by the Cost, Insurance, and Freight (CIF) – commonly referred to as the landed price. Additionally, imported agricultural tractors are subject to a Business Tax and may incur a Consumption Tax, contingent upon specific classification criteria.
Tractor HS Code Reference
| HS Code | Explanation | Convert To Horsepower |
|---|---|---|
| 8701.92.00.00 | Other tractors with an engine power exceeding 18 kW but not exceeding 37 kW | 24 - 50HP |
| 8701.93.00.00 | Other tractors with an engine power exceeding 37 kW but not exceeding 75 kW | 50 - 100HP |
| 8701.94.00.00 | Other tractors with an engine power exceeding 75 kW but not exceeding 130 kW | 100 - 175HP |
| 8701.95.00.00 | Wheeled tractors with an engine power exceeding 130 kW | >175HP |
Reference Currency
Colombian Pesos
Tariff & Tax Data
| HS Code | Import Tariffs | Value-added Tax (VAT) |
|---|---|---|
| 8701.92.00.00 | 0 | 19.0 % CIFD |
| 8701.93.00.00 | 0 | 19.0 % CIFD |
| 8701.94.00.00 | 0 | 19.0 % CIFD |
| 8701.95.00.00 | 0 | 19.0 % CIFD |
Explanatory Notes
Tariff
Reference tariff rate of 0% on imports of agricultural tractors into Colombia.
VAT
VAT = standard VAT rate of 19% x (CIF price + customs duty + excise duty)
Starting Point
All taxes and fees in Colombia have no threshold. Taxes and fees are levied regardless of the value of imported goods.
Special Consumption Tax (ICE)
For the tractor product category, the program is 0.0%
Official Resource
1. Colombia Customs Official Website
2. Colombian Customs Procedures
3. Tractor Tariff Inquiry
4. Customs Regime
FAQs to Get Preferential Tariff
To carry out import activities in Colombia, whether as a natural or legal person (company), the Single Tax Registry (RUT) must be previously processed, which is the only mechanism to identify, locate and classify the subjects of administered obligations. and controlled by the DIAN.
In the following link you can consult the pertinent information about the registration or updating process of the RUT.
The general procedures to be carried out in the process of entering goods into the national customs territory and their dispatch correspond to those enshrined in articles 140 to 297 of Decree 1165 of 2019 and articles 185 to 303 of Resolution 46 of 2019 and its modifications or additions. The standards are available at the following links:
They may act before the customs authorities as declarants in order to carry out the procedures and procedures for import, export or customs transit:
1. Customs agencies.
2. General warehouses.
3. The importer and exporter.
4. Travelers.
5. The National Postal Services Society and the intermediaries registered with the DIAN, in the modality of postal traffic and urgent shipments.
6. Tourists in the temporary importation of vehicles for tourism.
7. Consignees of urgent deliveries.
8. The Nation, territorial entities and decentralized entities.
9. Diplomatic agents, consular agents and international organizations accredited in the country and Colombian diplomats.
10. Transport companies.
11. The merchants of the Archipelago Department of San Andres, Providencia and Santa Catalina.
12. The Raizals and residents of the Archipelago Department of San Andres, Providencia and Santa Catalina.
13. Users of a special export program (PEX).
14. The authors of works of art.
15. Consortia and temporary unions.
On the DIAN page you will find the updated list of Customs Agencies duly authorized and subscribed to the DIAN, at the following link.
Once the tariff subheading is known, the declarant will take the rates that, according to the customs tariff, correspond to such subheading, and apply them to the customs value of the merchandise as follows:
Customs value = FOB Value + Freight + Insurance + other expenses (CIF Value).
Tariff levy = CIF Value * % of the Tariff Rate established for the Subheading (customs tariff)
VAT = (CIF Value + Tariff Tax) * VAT rate established for the Subheading.
Customs taxes = Tariff Tax + VAT.
Note: Remember that the customs value corresponds to the CIF value multiplied by the representative market rate, established by the Banco de la República on the last business day of the immediately preceding week, which can be consulted at the following link.
Disclaimer
All information disseminated through this website is derived directly from the official customs websites of each respective country or region. It is imperative to understand that the search results presented herein are solely for informational purposes and should not be construed as a legal basis for any transactions or obligations.
Additionally, any information pertaining to preferential tax rates obtained via this platform is intended to serve as a preliminary reference only. For official and legally binding tax rates, stakeholders are strongly encouraged to consult the official publications of the customs authorities in each specific country.
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