The government cut the VAT exemption for low-value postal and courier imports from US$200 to US$50 through emergency decrees (1474 of 2025 and 044 of 2026), but the Constitutional Court suspended them on 29 January and struck down the emergency on 9 April, restoring the US$200 threshold. The Colombian e-commerce chamber now asks for digital platforms, rather than couriers, to collect VAT on each transaction, and says proposals have gone to the Finance Ministry and Congress.
Key dates
- Done28 Sep 2026
E-commerce chamber calls for platform collection of VAT on low-value imports El Universal
Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
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Who it hits
What to prepare
- Price Colombia lanes on the current US$200 threshold but model a platform-collected 19% VAT
- Check US-routed flows that rely on the Colombia-US trade agreement for eligibility
- Follow any 2026-27 tax bill in Congress for de minimis changes
Our reading
Sources
- Court strikes down the economic emergency: what changes? · Tributi · 2026-04-13
- The Constitutional Court struck down the Petro government's economic emergency · Infobae · 2026-04-09
- Shein and Temu in Colombia: e-commerce chamber asks for VAT changes · El Universal · 2026-09-28
- Do Temu and Shein purchases pay VAT in Colombia? What you need to know · El Heraldo · 2026-09-25
Related rules
- 25 Oct 2026Brazil makes zero tax on imports up to US$50 law before the vote
Presidential run-off between Lula and Flávio Bolsonaro
Brazil · In force - 1 Jan 2027Brazil's CBS consumption tax applies to small imports from 2027
CBS takes full effect and PIS and Cofins end; CBS applies to low-value international purchases
Brazil · Adopted - ·Argentina opens the postal channel to US$3,000 shipments
Postal and courier parcels into Argentina now compete on the same terms, with duty prepayment possible before arrival.
Argentina · In force - ·Chile collects 19% VAT through platforms on goods up to US$500
Tax is collected at checkout rather than at the border, so parcels arrive tax-paid and clearance depends on platform registration data.
Chile · In force - ·Uruguay adds 22% VAT to small parcels and raises franchise to US$800
A small parcel into Uruguay that used to arrive tax-free now pays 22% VAT, and its buyer must match the card holder and pass customs identity checks.
Uruguay · In force
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.