Colombia: Customs and VAT effects of extension of health emergency (COVID-19)

The government extended the COVID-19 pandemic health emergency until 30 June 2022.

Effects of extension of health emergency (COVID-19)

The government through Resolution 666 (28 April 2022) again extended the coronavirus (COVID-19) pandemic health emergency until 30 June 2022. As a result, the following temporary customs regulations issued in response to the COVID-19 pandemic must be taken into account:

  • The recognition and registration of UAP and ALTEX, in accordance with article 1 of Decree 436 of 2020, will be extended automatically until 30 June 2022.
  • The provisional extension of the authorization in certain cases by the National Directorate of Taxes and Customs (Dirección de Impuestos y Aduanas Nacionales) (DIAN) to use areas other than those authorized as ports, docks, public warehouses or private warehouses), under Resolution 036 of 2020, will be extended until 30 June 2022.
  • The suspension, under Decree 881 of 2020, of the requirement to execute the guarantee for imports to facilitate the urgent delivery of the goods provided for in Decrees 410 and 463 of March 2020, is extended.
  • The temporary health requirements that facilitate the manufacture and importation of products and services to address the COVID-19 pandemic, under Decree 1148 of 2020, are maintained.
  • The exclusion of VAT on raw materials for the production of medicines from tariff headings 29.36, 29.41, 30.01, 30.02, 30.03, 30.04 and 30.06, in accordance with Decree 789 of 2020, is maintained.
  • Authorization for free zone employees and qualified or authorized users to carry out their work outside the area declared as a permanent free zone or special permanent free zone, under any system that allows work to be carried out remotely and that involves electronic information processing mechanisms and the permanent use of some means of telecommunication for contact between the remote worker and the company, in accordance with Decree 411 of 2020, is maintained.

Read a May 2022 report (Spanish) prepared by the KPMG member firm in Colombia

 

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