Scope of Article 5 of Law 2232 of 2022 in Relation to DIAN Resolution 000005 of 2026 – IPUSUI

DIAN Resolution 000005 of 2026 sets forth the technical, operational, and procedural aspects related to compliance with the formal obligations associated with IPUSUI. In particular, it regulates the reporting of information, the filing of the tax return, and the corresponding payment, without creating or extending the taxable event, which is defined exclusively by environmental legislation.

From a substantive standpoint, article 5 of Law 2232 of 2022 expressly determines which products qualify as single-use plastics for IPUSUI purposes. According to this provision, only those products are taxable that are manufactured wholly or partially from plastic, fulfill an autonomous function of packaging, wrapping, or packing, and that, by their design and purpose, are intended to be discarded immediately after fulfilling that function. Consequently, not all imported plastic materials are subject to the tax, nor must they be reported, declared, or paid

Similarly, the paragraph of article 5 of Law 2232 of 2022 contains express exclusions which, by legal mandate, prevent the application of IPUSUI—even if the material is technically plastic or could be considered single use. Thus, plastics that are not expressly included in article 5, or that fall within those exclusions, do not give rise to reporting, declaration, or payment obligations.

From a procedural perspective, article 6 of DIAN Resolution 000005 of 2026 governs the timing and manner of fulfilling IPUSUI’s formal obligations, clearly distinguishing between information reporting, tax return filing, and payment. Accordingly, the obligation to report information through Format 3300, file the tax return using Form 330, and make payment through Form 490 arises only when the imported plastic material is included in article 5 of Law 2232 of 2022 and is not covered by any exclusion. Therefore, DIAN Resolution 000005 of 2026 cannot be applied automatically or broadly to all imported plastic materials.

Pursuant to article 6 of DIAN Resolution 000005 of 2026, Format 3300 must be filed on friday, 13 february 2026, only if there is information to report related to imports subject to the tax. For its part, the IPUSUI declaration through Form 330 and the payment through Form 490 must be completed within the first ten (10) business days of the following month, only where a tax liability exists. If the taxable event is not present, no reporting, declaration, or payment obligation arises.

Below is a summary table identifying the plastics that are subject to IPUSUI and those which, due to express exclusions, must not be reported, declared, or paid under article 5 of Law 2232 of 2022.