
Special Tariffs
Duty Rates
Duty rates in Colombia vary from 0% to 35%, with the average duty rate at 11.31%. Some products can be imported free of duty.
Sales Tax
VAT is levied on imports at a standard rate of 16%, or at a reduced rate in some cases, calculated on the sum of the CIF value, duty, and excise if applicable.
http://www.dutycalculator.com/country-guides/Import-duty-taxes-when-importing-into-Colombia/
Colombia is a member of the Andean Community (CAN) along with are Bolivia, Ecuador and Peru. Although CAN has a common external tariff (CET) that applies to imports from third countries, it is a phased tariff structure that reflects the similar orientation of each members' tariff policies. The CET does not appear to be harmonized for textile and apparel products. Import duties are quoted ad valorem on the c.i.f. (cost, insurance and freight) value of shipments.
Additional Import Taxes and Fees--The Government of Colombia applies a 1.2% "Special Customs Service Tax" on all imports (with the exception of certain public sector imported items, imports from certain countries that extend reciprocal benefits, and Plan Vallejo imports).
Most imports are subject to a 16-percent value added tax (VAT) assessed on the c.i.f. value of the shipment plus import duties. Exceptions for textile and apparel products are silkworm cocoons, raw silk, wool and animal hair, raw cotton and cotton linters, raw and processed flax and ramie, vegetable fibers.
Municipalities such as Bogota, Medellin, and Cali may impose their own consumption taxes on foreign merchandise.