Expeditors Newsflash

Colombia Implements Single Use Plastic Tax

Posted by Arturo González on 2/26/26 5:00 PM

In a ruling published on February 9, 2026, the Colombian Dirección de Impuestos y Aduanas Nacionales (DIAN) established the National Tax on Single-Use Plastic Products Used in Imports (IPUSUI).

The tax is applicable to containers, packing and packaging made of single-use plastics that are imported into Colombia. The IPUSUI is calculated based on the plastic weight content expressed in grams.

Entry into force was the day of publication.

For more information please visit: https://www.dian.gov.co/normatividad/Normatividad/Resoluci%C3%B3n%20000005%20de%2009-02-2026.pdf

Topics: Colombia

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