Can a national component imported from a Free Trade Zone be part of a functional unit?

Through Concept No. 001962 int 196 of 2025, the National Tax and Customs Directorate (DIAN) addressed the following question:

"Can national or nationalized goods that entered an industrial user of a Free Trade Zone as exported national components be part of the goods that constitute a functional unit if imported from the Free Trade Zone?"

DIAN concluded that national or nationalized goods located within the premises of a Free Trade Zone cannot constitute a functional unit, as they do not meet the foreign origin requirement necessary for this customs figure. National goods lack foreign origin, and nationalized goods, although originating abroad, have already undergone import procedures and tariff classification, making their reclassification as a functional unit in a new importation inadmissible.

The concept also clarifies that, pursuant to Articles 192 and 307 of Decree 1165 of 2019, only goods of foreign origin imported into the country — in one or multiple shipments and covered by transport documents — may be classified as a functional unit.

Additionally, DIAN warns that if goods imported as a functional unit subsequently enter a Free Trade Zone, they lose such status and the associated tariff benefits, as the integrity of their components within the national customs territory is no longer preserved.

Finally, it is specified that final goods produced by an industrial user of a Free Trade Zone may be classified under tariff regulations as a functional unit, provided that all inputs entered the Free Trade Zone directly from abroad, and that such classification is recognized through a resolution issued by the competent customs authority.

Accreditation of the Permanence Requirement for Machinery Imported by Authorized Economic Operators (AEO)

Through Concept No. 013281 int 1564 of 2025, DIAN addressed the manner in which the permanence requirement of imported machinery within the assets of an Authorized Economic Operator (AEO) must be accredited, in order to retain the benefit provided under subparagraph (g) of Article 428 of the Tax Statute, when the goods become obsolete or damaged before the end of their useful life.

The concept primarily responded to the following question:

How should the permanence requirement of imported machinery within the assets of an Authorized Economic Operator be accredited to retain the benefit under subparagraph (g) of Article 428 of the Tax Statute, when such goods become obsolete or damaged before the end of their useful life?

DIAN stated that:

1. The permanence requirement must be accredited through the annual certification required by regulations, supported by suitable and verifiable evidence demonstrating the occurrence of obsolescence or damage to the machinery.

2. Such certification must include information reflecting the loss of functionality of the asset, accompanied by technical documentation such as reports, maintenance records, or expert opinions, in accordance with Decree 1165 of 2019, Resolution 046 of 2019, and Decree 1625 of 2016.

3. Regarding the assessment of evidence, the customs and tax authority shall act under the principle of evidentiary freedom, pursuant to Articles 76 and following of Decree-Law 920 of 2023 and Article 742 of the Tax Statute, meaning that all suitable means of proof may be used to demonstrate the loss of useful life.

In conclusion, the authority reiterated that if the Authorized Economic Operator duly accredits the obsolescence or damage of the machinery before the end of its fiscal useful life, the permanence requirement shall be deemed fulfilled, allowing the retention of the VAT exemption benefit. Therefore, a mere declaration by the AEO is insufficient: the certification must be supported by objective, technical, and verifiable evidence, which will be assessed by DIAN in accordance with the principles of necessity, effectiveness, contradiction, and sound judgment of evidence as provided in Decree-Law 920 of 2023.

Export of Services by International Trading Companies

Through Concept No. 013279 int 1558 of 2025, DIAN analyzed the scope of the powers of International Trading Companies regarding the possibility of exporting services in the development of their corporate purpose.

This pronouncement aimed to answer the following question:

Are International Trading Companies authorized to export services related to the execution of their main corporate purpose?

DIAN explained that International Trading Companies, created under Law 67 of 1979, are intended to promote and market national products abroad, consolidating the exportable supply of Colombian goods. Under current regulations, these companies are authorized solely to market and export tangible movable goods, and their special regime does not include the export of services.

Furthermore, Decree 1165 of 2019 defines that the main corporate purpose of International Trading Companies is the sale of Colombian products abroad, and any other activity they undertake must be directly linked to that purpose. This means that the export of services is not included within their powers, as it would exceed their legal capacity under Articles 99 and 110 of the Commercial Code.

Article 69 of the same decree establishes as an essential obligation of International Trading Companies the manufacture or acquisition of goods in the domestic market for export purposes, reaffirming that their regime was designed exclusively for operations involving tangible goods.

Tax legislation, particularly Articles 479 and 481 of the Tax Statute, provides VAT exemption only for goods effectively exported by International Trading Companies, not for services. The export of services constitutes an independent activity, with its own tax treatment under subparagraph (c) of Article 481 of the Tax Statute, applicable to any commercial company that meets the established requirements, without connection to the special regime of International Trading Companies.

In conclusion, DIAN determined that International Trading Companies are not authorized to export services under the special regime that governs them. Their function is limited to the marketing and export of tangible movable goods of Colombian origin, as provided in Law 67 of 1979 and Decree 1165 of 2019. However, a commercial company — including trading companies — may export services provided it meets the conditions set forth in subparagraph (c) of Article 481 of the Tax Statute, but without benefiting from the incentives or tax advantages specific to their special regime.