New procedure for the recognition of Tax Refund Certificate in exports of goods and services

Recently, the Directorate of Foreign Trade published Resolution No. 212 of August 25, 2025, which establishes the procedure applicable to the recognition of the Tax Refund Certificate, under the provisions of Decree 0566 of May 28, 2025.

This resolution defines the requirements, conditions, and stages for exporters of goods and services to access the Tax Refund Certificate, a promotional instrument aimed at encouraging exports through partial tax reimbursement. Key highlights include:

• Authorized intermediaries: Only foreign exchange market intermediaries may submit applications, duly authorized by exporters.
• Documentary requirements: Specific documents are required for both goods and services exports, including foreign currency reintegration records, electronic invoices, export declarations, and certifications.
• Tax Refund Certificate calculation: The Tax Refund Certificate value will be 3% of the FOB value for goods and 2% for services, applying the exchange rate in effect on the shipment date or invoice issuance, as applicable.
• Deadlines and evaluation: The Directorate of Foreign Trade will have 30 days to process complete applications. Implicit withdrawal applies if requirements are not met within the established timeframe.
• Notifications and appeals: Electronic notification mechanisms and applicable administrative remedies are regulated.

Resolution 212 repeals previous provisions and is effective from its publication in the Colombian Official Gazette, streamlining and automating the Tax Refund Certificate recognition process.

Temporary suspension of issuance of zoosanitary import documents for live birds and genetic material from Spain

Through Resolution No. 00019583 issued by Instituto Colombiano Agropecuario (ICA) on September 2, 2025, the issuance of Zoosanitary Import Documents (DZI) for live birds, genetic material, and high-risk products and by-products susceptible to transmitting Highly Pathogenic Avian Influenza (HPAI) from the Kingdom of Spain was temporarily suspended.

This measure responds to an HPAI outbreak reported in poultry farms in Spain and aims to preserve Colombia’s sanitary status as a country free of this disease, recognized by the World Organisation for Animal Health (WOAH) since 2011.

The suspension does not apply to certain low-risk products, provided they comply with virus inactivation procedures established in Chapter 10.4 of the WOAH Terrestrial Animal Health Code.

The lifting of the measure is subject to:

• Official publication by WOAH of Spain’s self-declaration as HPAI-free.
• Compliance with sanitary protocols agreed with Colombia.

ICA reserves the right to accept the self-declaration and may conduct a risk assessment, including technical visits to the country of origin, before resuming imports.

New guidelines for completing import and export intentions in the VUCE 2.0 platform

INVIMA (Instituto Nacional de Vigilancia de Medicamentos y Alimentos of Colombia) recently published the guidelines for import and export intentions through the Single Window for Foreign Trade (VUCE 2.0), aimed at standardizing the completion of registration, license, and approval requests for products subject to sanitary surveillance. Version 2 of the document came into effect on August 1, 2025, and includes specific instructions for food, alcoholic beverages, medicines, medical devices, cosmetics, dietary supplements, diagnostic reagents, anatomical components, and pesticides.

Key highlights include:

• Detailed requirements by product type, including technical, sanitary, and commercial information to be entered in the VUCE platform.
• Conditions for cannabis-related products, both for import and export, in compliance with Decree 811 of 2021 and related resolutions.
• Procedures for samples without commercial value, donations, and reimports, which require prior authorization from INVIMA.
• Document presentation rules, include accepted formats, file size limits, and character restrictions.
• Fee collection per product item, based on the legal opinion issued by INVIMA’s Legal Advisory Office.

Precautionary measures in the procedure for seizure and confiscation of goods

Through Concept No. 4053 of 2024, DIAN clarified the scope of the precautionary measure of temporary retention for verification of the consignee, recipient, or importer, and its relation to the seizure cause established in Article 69 of Decree Law 920 of 2023.

This clarification follows a request for reconsideration of Concept 3362 of 2023, which had interpreted that the seizure of goods required prior formal adoption of the precautionary measure.

DIAN concluded that the seizure cause under numeral 8 of Article 69 does not apply automatically but depends on the verification conducted under the temporary retention measure in numeral 10 of Article 7. Interpreting that seizure applies directly upon physical possession of the goods disregards the preventive nature of precautionary measures, which are intended to allow time for verification and for the consignee, recipient, or importer to demonstrate that none of the conditions apply.

This approach helps prevent unjustified seizures and unnecessary administrative burdens.