Regulations

The regulation for the Free Trade Zone Program offers companies a legal framework that builds security and trust with the conditions that the Colombian National Government requires to grant benefits when operating from a Free Trade Zone.

¿What is the Free Trade Zone regulation?

It’s the legal framework established by a law of the Colombian Congress (Law 1004 of 2005) which contains the purposes of Free Trade Zones, structured in 5 core principles:

  1. To be an instrument for the creation of new jobs and for the attraction of new capital investments.
  2. To be a development hub that promotes competitiveness in the regions where they are established.
  3. To develop industrial processes that are highly productive and competitive, and that follow the concepts of security, transparency, technology, clean production and good business practices.
  4. To promote the creation of economies of scale.
  5. To simplify the procedures to commercialize goods and services in order to ease their sales processes.

¿Why is it important and what do companies use it for?

It is the way that the Government defines the conditions and benefits that are granted to a company that intends to establish itself in a Free Trade Zone.

Current Regulations – Ministry of Commerce, Industry and Tourism

Laws

LawConcept
Law 1004 of December 30, 2005Whereby a special regulation is modified to stimulate investment and other provisions are established
Law 1819 of December 29, 2016By means of which a structural tax reform is adopted, the mechanisms for the fight against evasion and tax avoidance are strengthened, and other provisions are set forth.
Law 1943 of 2018By means of which financing rules are issued for the restoration of the general budget balance, pursuant to article 347 of the Political Constitution

Government Decrees

DecreeConcept
Decree 659 of April 17, 2018By which Decrees 2685 of 1999 and 2147 of 2016 are amended
Decree 411 of March 02, 2018By which Decree 2147 of 2016 is amended
Decree 1546 of September 19, 2017By which Decree 2147 of 2016 is amended
Decree 2147 of December 23, 2016Whereby the free trade zone regulations are amended and other provisions are established
Decree 1689 of October 24, 2016By which Decree 1300 of 2015 is partially amended
Decree 1275 of August 04, 2016By which Decree 2682 of 2014 is partially amended
Decree 390 of March 07, 2016Whereby the customs regulations are established
Decree 2129 of November 04, 2015By which Decree 2682 of 2014 is amended
Decree 1300 of June 18, 2015Whereby the procedure for the declaration of free trade zones is modified and other provisions are issued.
Decree 1292 of June 17, 2015Whereby the structure of the Special Administrative Unit Office of Taxes and National Customs is partially modified.
Decree 1289 of June 17, 2015Whereby the structure of the Ministry of Commerce, Industry and Tourism is partially modified and other provisions are issued.
Decree 2682 of December 23, 2014By which conditions and requirements are established for the declaration of existence of Offshore Permanent Free Trade Zones
Decree 753 April 14, 2014By which conditions and requirements are established for the declaration of the existence of Special Permanent Free Trade Zones
Decree 752 April 14, 2014By which Law 677 of 2001 is partially regulated
Decree 2884 of December 11, 2013By which Decree 2685 of 1999 is added
Decree 1767 of August 16, 2013Whereby conditions and requirements are established for the declaration of the existence of Special Permanent Free Trade Zones
Decree 2129 of June 16, 2011By which conditions and requirements are established for the declaration of the existence of Special Permanent Free Trade Zones in the departments of Putumayo, Nariño, Huila, Caquetá and Cauca.
Decree 711 of March 11, 2011By which Decree 2685 of 1999 is partially amended
Decree 4801 of December 29, 2010By which Decree 2685 of 1999 is partially modified and added and other provisions are issued.
Decree 4809 of December 20, 2010By which Decree 2685 of 1999 is partially amended
Decree 2799 of August 03, 2010By which Decrees 2693 and 2694 of 2010 are partially amended
Decree 2695 of July 27, 2010By which Decree 1197 of 2009 is amended
Decree 2595 of July 19, 2010By which Decree 1197 of 2009 is amended
Decree 1769 of May 21, 2010By which Decree 2685 of 1999 is amended
Decree 1142 of April 13, 2010By which Decree 1197 of 2009 is amended
Decree 4584 of November 24, 2009By which Decree 2685 of 1999 is added and partially amended
Decree 4285 of November 04, 2009By which Decree 2685 of 1999 is added and partially amended
Decree 1197 April 03, 2009Whereby conditions and requirements are established for the declaration of the existence of Special Permanent Free Trade Zones in the departments of Putumayo, Nariño, Huila, Caquetá y Cauca.
Decree 780 of March 16, 2008By which Decree 2685 of 1999 is added
Decree 4051 of October 23, 2007By which Decree 2685 of 1999 is amended and other provisions are established.
Decree 383 of February 12, 2007By which Decree 2685 of 1999 is amended and other provisions are established.
Decree 2685 of December 28, 1999By which Customs Legislation is amended

Resolutions

ResolutionConcept
Resolution 000031 of May 11, 2018By which some articles of Decree 390 of March 7, 2016 are regulated.
Resolution 000027 of 2018Which establishes the obligation to file an Advance Import Declaration for some goods.
Resolution 2135 of November 10, 2017 By which the form to file the Quarterly Free Trade Zone Reports "GUIDELINE – FORM is established.
Resolution 1451 of July 31, 2017Whereby the regulations of the Inter-sectorial Commission of Free Trade Zones are issued and the functions of the Technical Secretary of the Inter-sectorial Commission of Free Trade Zones are established
Resolution 0799 of May 03, 2017 By which the Technical Secretary of the Inter-sectorial Commission of Free Trade Zones is appointed"
Resolution 000072 of November 29, 2016 By which some articles of Decree 390 of March 7, 2016 related to origin, tariff classification, valuation, other provisions are regulated and the amendment of Resolution 41 of May 11, 2016 and Resolution 000064 of September 28, 2016
Resolution 0631 of April 18, 2016By which an internal working group is integrated into the Productivity and Competitiveness Directorate and other decisions are adopted
Resolution 3025 of September 10, 2015Whereby the form is established to file the Quarterly Reports of Free Trade Zones and Users of Free Trade Zones. Instructions ZF - FORM ZF
Resolution 04610 of October 17, 2014By which some provisions related to Decrees 1767 of 2013 and 753 of 2014 are implemented
Resolution 2353 of 2014By which the Technical Secretary of the Selection Committee is appointed
Resolution 002 of August 13, 2013By means of which Resolution 01 of December 3, 2007 issued by the Inter-sectorial Commission of Free Trade Zones is modified
Resolution No. 5893 of December 12, 2012Whereby Resolution No.4108 of October 19, 2011 is modified and clarified, in terms of area and boundaries, "by which compliance with the provisions of Article 238 of Law 1450 of 2011 is established and a property is transferred free and without consideration
Resolution 01 of December 29, 2010Whereby Resolution 01 of 2007 is amended.
Resolution 1867 of February 19, 2009Whereby Resolution 4240 of 2000 is added
Resolution 00830 of November 28, 2008Whereby Resolution 4240 of 2000 is partially amended
Resolution 9254 of September 25, 2008Whereby Resolution 4240 of 2000 is partially amended
Resolution 5532 of June 24, 2008Whereby Resolution 4240 of 2000 DIAN is partially amended and added.
Resolution 1288 of May 27, 2008Whereby Resolution No. 0432 of February 18, 2008 is amended and added.
Resolution 0432 of February 18, 2008Whereby the Committee to support the Technical Secretary of the Inter-sectorial Commission of Free Trade Zones is created and other determinations are adopted
Resolution 0432 of February 18, 2008Whereby the Committee to support the Technical Secretary of the Inter-sectorial Commission of Free Trade Zones is created and other determinations are adopted
Resolution 3038 of December 14, 2007Whereby it is determined that the Technical Secretary of the Inter-sectorial Commission of Free Trade Zones, be exercised by the Office of Productivity and Competitiveness
Resolution 001 of December 03, 2007 from the Inter-sectorial Commission of Free Trade Zones.Whereby the operating regulations of the Inter-sectorial Committee of Free Trade Zones are issued
Resolution 4240 of June 02, 2000By which Decree 2685 of December 28. 1999 is regulated

External Communications and Others

CommunicationConcept
000007 of February 22, 2019Information systematization air cargo operations "through the Single Window of Foreign Trade - SWFT
000006 of December 31,2018Guidelines to apply to the modification of the taxable base by which the tax imposed on sales is calculated -VAT
019 of June 06, 2018Decree 858 of 2018- partially amends the customs tariffs
000003 of March 22, 2018Extension numeral 1 of article 674 of decree 390, 2016
000002 of April 11, 2018Guidelines for the application of integral analysis provided in article 3 of Decree 390 of 2016, amended by article 2 of Decree 349 of 2018

Communications

CommunicationConcept
384 of April 09, 2018Inquiry of the articles of Decrees 390 of 2016 and 349 of 2018 and 2685 of 1999 in which they are in force to date

Municipal Agreements

AgreementConcept
Agreement N° 003 of February 26, 2019By means of which an incentive is granted through a tax exemption on the Industry and Commerce tax and its complementary of bans and boards and other provisions are issued.
Agreement No. 24 of 2010Whereby provisions are issued in the matter of taxes of the municipality of Cota, its administration, processes, and procedures are harmonized with the National Tax Code, the Municipal Tax Code or Legal Body is issued the substantial and procedural rules of municipal taxes and other provisions of a tax nature are established.

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