Importer of Record in Colombia
A foreign company cannot be the importer of record in Colombia directly: the Declaracion de Importacion must be filed under a Colombian RUT and NIT, and on shipments over USD 1,000 FOB it must be lodged by a licensed Agencia de Aduanas for a registered importer.
TFTIOR provides a Colombian-registered importer of record and manages the import end to end, so the client needs no local entity. Regulatory approvals, a CRC homologacion or constancia, a RETIE certificate for any in-scope electrical item, and any used-goods licencia previa, must be in place before the goods ship.
Last reviewed 2026-08-30
Fast facts
Who can act as importer of record
Who can legally act as importer
Decreto 1165 de 2019 and the Ministerio de Comercio, Industria y Turismo import procedure require a Colombian RUT and NIT with the foreign-trade responsibility, and Camara de Comercio registration, before a Declaracion de Importacion can be filed.
No local entity is required from the client: TFTIOR provides a Colombian-registered importer of record that is named on the Declaracion de Importacion. A foreign company that instead wants to import in its own name must incorporate a Colombian entity or register a sucursal de sociedad extranjera.
Importer registration
The Colombian importer of record provided by TFTIOR holds the RUT and NIT with the foreign-trade responsibility and the Camara de Comercio registration; the client registers nothing in Colombia.
Who carries import liability
Importer of record compared with the alternatives
The Colombian importer of record provided by TFTIOR is named on the Declaracion de Importacion, which is filed through a licensed Agencia de Aduanas, and carries the entry; the client contracts with TFTIOR.
The structure does not transfer the client product-disclosure duty and does not give the overseas seller a right to recover Colombian IVA.
Customs clearance and documents
Who files the customs declaration
Declarations are filed by a licensed Agencia de Aduanas acting for the importer of record on shipments over USD 1,000 FOB in the DIAN customs system, with any registro de importacion filed in the Ventanilla Unica de Comercio Exterior (VUCE) with DIAN (Direccion de Impuestos y Aduanas Nacionales).
- The Agencia de Aduanas lodges the declaracion anticipada in the DIAN system against the importer of record RUT, at least 48 hours before arrival under Decreto 659 de 2024.
- Any registro de importacion or licencia previa is obtained in the VUCE.
- The DIAN assigns a selectividad channel and the Declaracion Andina del Valor is presented for imports of USD 5,000 FOB or more.
- The arancel and IVA are paid and the DIAN authorises levante; the goods move to the consignee or to bonded staging.
Inspection channels: green (levante automatico), yellow (documentary review) and red (physical inspection) channels assigned by the DIAN selectividad system
Required import documents
- Commercial invoice with unit values and Incoterm
- Packing list with serial numbers
- Air waybill or bill of lading
- Declaracion Andina del Valor for imports of USD 5,000 FOB or more
- Certificate of origin where a US-Colombia Trade Promotion Agreement or Andean preference is claimed
- CRC homologacion or constancia de no pertinencia per wireless SKU, and a RETIE certificate per in-scope electrical SKU or component
Common rejection triggers:
- Declared value the DIAN cannot reconcile to the transaction (duda razonable)
- Missing serial numbers on high-value compute
- Product description that does not support the declared HS heading or the ITA claim
Customs valuation
The DIAN applies the WTO transaction value method as adopted for the Comunidad Andina by Decision 571; a Declaracion Andina del Valor is required for imports of USD 5,000 FOB or more.
Related-party pricing must be supported by evidence acceptable to the DIAN that the relationship did not influence the price.
Free-of-charge, warranty-replacement and used units are valued by a secondary method where transaction value is not accepted, and the DIAN can open a duda razonable procedure.
How this equipment is classified and its duty
| Family | HS heading | Duty position | Note |
|---|---|---|---|
| Servers and compute | 8471 | 0% arancel under the WTO Information Technology Agreement and the US-Colombia Trade Promotion Agreement | Serial numbers reconciled by the DIAN on inspection. |
| Networking equipment | 8517.62 | 0% arancel under the WTO Information Technology Agreement | Models with cellular capability require CRC homologacion. |
| GPU and AI accelerators | 8473.30 and 8471 | 0% arancel; high-value valuation scrutiny by the DIAN | Origin export-control classification assessed separately. |
Duties, taxes and recoverability
Duties, taxes and recoverability
| Tax | Rate | Base | Order | Recovery |
|---|---|---|---|---|
| Gravamen arancelario (customs duty) | 0% on IT goods under the WTO Information Technology Agreement and the US-Colombia Trade Promotion Agreement; 0% to 20% on other goods | the customs value (CIF) | 1 | Non-recoverable / landed cost |
| IVA (impuesto sobre las ventas) on imports | 19% | the customs value (CIF) plus the arancel | 2 | Conditional for a party registered as responsable de IVA in the Colombian RUT that holds the import declaration and uses the goods in a taxed activity, where the client holds title to the goods and makes the onward taxable supply in Colombia |
Import tax recoverability
IVA (impuesto sobre las ventas) on imports: Conditional, for a party registered as responsable de IVA in the Colombian RUT that holds the import declaration and uses the goods in a taxed activity. Where the importer of record does not take title or make the onward taxable sale, the import IVA is a landed cost unless the client has its own Colombian IVA registration to which the import declaration is assigned.
Gravamen arancelario (customs duty): Non-recoverable / landed cost. The arancel is never recoverable and is always a landed cost, whoever is named as importer of record.
Regulatory approvals
Regulatory approvals
| Approval | Authority | Trigger | Before shipment | Lead time |
|---|---|---|---|---|
| Homologacion de equipos terminales (CRC homologacion) | Comision de Regulacion de Comunicaciones (CRC) | any device with cellular voice or data capability and an IMEI or equivalent identifier | Yes | a few days for the simplified online filing; longer where a constancia de no pertinencia de homologacion is needed |
| Certificado de conformidad de producto (RETIE) | Ministerio de Minas y Energia; enforced in-market by the Superintendencia de Industria y Comercio (SIC) | a SKU or an in-scope component that is listed in the RETIE product annex | Yes | testing and certification by an ONAC-accredited body, typically 2 to 8 weeks |
| Registro de importacion / licencia previa (VUCE) | Ministerio de Comercio, Industria y Turismo (VUCE), Comite de Importaciones | used, remanufactured or otherwise restricted goods, or goods needing another agency approval | Yes | 1 business day for libre importacion; up to 3 business days per participating entity for licencia previa |
Wireless and RF equipment
CRC homologacion applies only to a SKU that has cellular voice or data capability and an IMEI or equivalent identifier. A server or switch whose only radios are Wi-Fi or Bluetooth is out of scope and does not need homologacion. For those SKUs a CRC constancia de no pertinencia de homologacion can be obtained and is commonly presented at DIAN clearance so the wireless function is not queried.
An embedded cellular module brings that SKU into scope even where its primary function is not wireless. The Agencia Nacional del Espectro governs the underlying spectrum use.
An undeclared cellular radio without a CRC document holds the whole shipment, not just the wireless SKUs.
Product conformity and labelling
Marks:
- RETIE certificado de conformidad de producto
Labelling:
- Importer of record name and NIT on the import documentation
Where a SKU or an in-scope component is listed in the RETIE product annex, its RETIE conformity must be demonstrated in the VUCE before the Declaracion de Importacion. RETIE is enforced in-market by the Superintendencia de Industria y Comercio.
Used and refurbished equipment
The DIAN may require a physical inspection (aforo) to confirm condition and customs value.
Licencia previa approved in the VUCE by the Comite de Importaciones of the Ministerio de Comercio, Industria y Turismo.
Refurbishment and reconditioning evidence at serial level supports the licence application and the declared customs value.
The DIAN values used units by a secondary method where transaction value is not accepted.
IT hardware on import
IT hardware import policy
Colombia does not license imports of new commercial IT hardware. The controls that can apply are the WTO ITA duty position, RETIE conformity for any component listed in the RETIE product annex, and CRC homologacion for a SKU with a cellular radio.
Servers and compute
Servers enter Colombia at 0% arancel with 19% IVA on CIF plus arancel. The DIAN reconciles serial numbers on inspection and opens a duda razonable valuation query on high-value compute. RETIE is not triggered by a complete server: it applies only to an in-scope internal component, such as a power supply, that is itself listed in the RETIE product annex.
Common hold reasons:
- DIAN duda razonable valuation query on flagship compute
- Serial numbers on the packing list not matching the physical cartons
Classification notes:
- Disaggregated server components may be classified separately by the DIAN
Networking equipment
Networking equipment enters Colombia at 0% arancel. A model with cellular capability needs CRC homologacion. A Wi-Fi-only model is not homologable; a CRC constancia de no pertinencia can be carried for that SKU so the DIAN does not query its wireless function.
Common hold reasons:
- Undeclared embedded cellular capability without a CRC homologacion or constancia
Storage
Storage arrays follow the Colombia server treatment; there is no additional Colombian restriction on data-bearing media at import.
Common hold reasons:
- Serial mismatch on drive-level declarations to the DIAN
GPU, AI accelerators and export controls
GPU and AI accelerators
Colombia does not require an import licence for GPUs or AI accelerators. On import the DIAN screens the declared value and classification of high-value units and can open a duda razonable valuation procedure, so a flagship accelerator needs a Declaracion Andina del Valor with a defensible pricing basis.
Origin-side export controls can apply independently of destination-country import approval, and are assessed against the specific product, origin, end use and end user. The outcome depends on the ECCN and origin classification of the specific accelerator and on its named end user and end use. Where a SKU is above the origin-side performance threshold, or is destined for a large AI training cluster, an origin export licence or additional end-use review can apply before it ships.
Before booking, TFTIOR confirms the origin export classification of each accelerator SKU, whether an origin export licence is needed and, if so, that it is granted, the named end user and end use screened against origin-side restricted-party lists, and a customs value that will stand up in a DIAN duda razonable review.
Dual-use and export controls
Origin jurisdiction export licensing, for example the US Export Administration Regulations administered by BIS, is assessed separately from Colombian import clearance.
Data-center deployment
Cleared as servers at 0% arancel with 19% IVA; the DIAN reconciles serials and may open a duda razonable valuation query.
Hold pattern: Rack-level serial lists that do not match node serials
PDUs and UPS units need a RETIE certificado de conformidad demonstrated in the VUCE.
Hold pattern: Missing RETIE certificate at the VUCE stage
Admissible at 0% arancel with no additional Colombian approval.
Recognised data-center regions: Bogota.
Operational scenarios
RMA and warranty replacement
| Inbound replacement | A replacement unit imported to honour a manufacturer or supplier warranty enters under the importacion en cumplimiento de garantia regime free of arancel and IVA, provided the defective unit was previously exported from Colombia and its identity or equivalence can be established. |
| Faulty unit outbound | The defective unit is exported, or its destruction is authorised by the DIAN, against the original import. |
| Repair and return | Repair abroad and return is handled under the same regime or under importacion temporal para perfeccionamiento pasivo. |
| Duty relief | Full relief from arancel and IVA under Decreto 1165 de 2019 article 199 for warranty replacement and repair-return. |
Importer continuity: The replacement must be imported by the same entity as the original (Decreto 1165 de 2019, importacion en cumplimiento de garantia).
Free-of-charge and demo units
Demo and evaluation units are treated like any other import: a CRC homologacion or constancia where a SKU has a cellular radio, and a RETIE certificate where a SKU or component is listed in the RETIE product annex.
Temporary import regimes
| Regime | Duration | Security | Discharge |
|---|---|---|---|
| Importacion temporal para reexportacion en el mismo estado, corto plazo | up to 6 months, extendable to 1 year | a guarantee for 100% of the suspended tributos aduaneros | re-export in the same state, or change to a definitive import |
| Importacion temporal para reexportacion en el mismo estado, largo plazo | up to 5 years for capital goods | a guarantee; the tributos are paid in equal semi-annual instalments | re-export or change to a definitive import |
Recovering a stuck shipment
When the consignee cannot import
Where a Colombian consignee cannot be the importer of record, the importer of record TFTIOR provides can be substituted before arrival, subject to the pre-shipment checks below.
Recovering a stuck shipment
Often fixable:
- A declaration filed against an invalid importer, if caught before levante
- A missing certificate of origin where a preference is later substantiated
Not fixable after arrival:
- A missing CRC homologacion or RETIE certificate on a regulated product already at the border
- A used-goods shipment that arrived without an approved licencia previa
What TFTIOR checks before shipment
Before booking freight, TFTIOR verifies:
- SKU list with manufacturer and full description
- HS heading per SKU and WTO ITA eligibility
- Declared customs value and its basis for the Declaracion Andina del Valor
- CRC homologacion or constancia de no pertinencia status per wireless SKU
- RETIE certificate status per electrical SKU
- New, used, refurbished or remanufactured condition and any licencia previa
- Serial numbers reconciled to the packing list
- Named end user, end use and origin export-control classification for AI accelerators
Go / no-go: Freight is booked only when every checklist item is answered and no refusal criterion is met.
TFTIOR will not take on an importer-of-record engagement where:
- the end user or end use cannot be verified
- a required CRC homologacion or RETIE certificate does not exist and cannot be obtained before arrival
- the declared value is not defensible in a DIAN duda razonable review
- the goods are prohibited or the parties are sanctioned
- the client asks for a classification or value TFTIOR cannot stand behind in a DIAN audit
Clearance timeline, holds and staging
Typical clearance timeline
What causes holds here
| Cause | How it happens | Prevention | Impact | Recovery |
|---|---|---|---|---|
| Undeclared wireless capability without a CRC document | A switch or server with an embedded radio is declared without a CRC homologacion or constancia and the DIAN stops the shipment. | Confirm CRC homologacion, or obtain a constancia de no pertinencia, at SKU level before booking freight. | 5 to 20 days plus storage | Obtain the CRC document or re-export the affected SKUs |
| DIAN duda razonable valuation query | The DIAN doubts the declared value of high-value compute and requires a valuation study and, often, a guarantee to obtain levante. | Provide the Declaracion Andina del Valor with a transfer-pricing or comparable-goods basis in advance. | 5 to 15 days | Submit the valuation file and lodge a guarantee if required |
| Missing RETIE certificate at the VUCE stage | An electrical product within the RETIE annex is presented without a certificado de conformidad and cannot obtain the VUCE approval the DIAN requires. | Secure the RETIE certificate from an ONAC-accredited body before shipment. | 2 to 8 weeks | Certify the product or re-export it |
| Used goods arriving without an approved licencia previa | A refurbished or remanufactured unit reaches the port before the VUCE licencia previa is approved under Decreto 925 de 2013. | Approve the licencia previa in the VUCE before the goods ship. | held until licensed or re-exported | Complete the licence or re-export the shipment |
Warehousing and staging
Bonded warehousing (deposito aduanero) and free-trade-zone (zona franca) staging can be arranged in Colombia to consolidate a shipment before a data-center delivery window.
Goods can be held in bond or in a zona franca and cleared in tranches against the deployment schedule.
Last-mile delivery
Final-mile delivery into the Bogota data-center cluster can be arranged with vetted transport providers and a chain-of-custody handover.
After customs clearance
On import, title is held by the Colombian importer of record provided by TFTIOR, as named on the Declaracion de Importacion. It passes to the client when delivery is accepted in Colombia, recorded on the domestic delivery note.
The onward sale of the goods inside the country is a domestic supply subject to 19% IVA. How it is invoiced, and where the import tax falls, depends on how the client structures the transaction. A client with a Colombian entity usually invoices the domestic sale itself; a client without one commonly arranges the sale DAP with the overseas seller as supplier. Neither is a fixed part of the service, and the structure is agreed for each engagement.
In every structure, import IVA is recoverable only by a party that holds both a Colombian IVA registration and the import declaration in its name.
Records are kept for five years. The importer of record retains the Declaracion de Importacion, the Declaracion Andina del Valor and the approval certificates, and TFTIOR coordinates the response to DIAN audit queries on the entry. Under Decreto 1165 de 2019 article 188, the import declaration reaches firmeza three years after acceptance, unless the DIAN issues a requerimiento especial aduanero.
Extended-producer-responsibility obligations sit with the producer or its authorised representative under the applicable posconsumo scheme, not the importer of record.
Client document pack:
- Declaracion de Importacion and levante authorisation
- Arancel and IVA payment evidence
- Declaracion Andina del Valor
- CRC and RETIE certificates on file
Working with TFTIOR
What the buyer is responsible for
You provide:
- Product list with models, values and condition
- Named end user and delivery address in Colombia
- Target ship date and Incoterm
- Origin and manufacturer for each SKU
You must not:
- Understate the customs value to reduce the arancel or IVA
- Ship a wireless product before the CRC homologacion or constancia is confirmed
You cannot outsource:
- Accuracy of the product data and specifications
- Truthfulness of the end-user and end-use statement
What a quote needs
To prepare a quote, send:
- SKU list with quantities and unit values
- Condition: new, used, refurbished or remanufactured
- Cellular, Wi-Fi and encryption features per SKU
- Named end user and end use
- Origin and Incoterm
- Target ship date and destination in Colombia
We respond within two business days with the compliance path and what must be in place before booking.
Frequently asked questions
Can a foreign company be the importer of record in Colombia?
Not directly. The import declaration needs a Colombian RUT and NIT, and shipments over USD 1,000 FOB must be filed by a licensed customs agency, so a Colombian entity acts as the importer of record instead.
Is Colombian import VAT recoverable when an importer of record is used?
Only where the client holds its own Colombian IVA registration and the import declaration is assigned to it; otherwise the 19% import IVA is a landed cost.
Can used or refurbished servers be imported into Colombia?
Yes, but they are a restricted import: a prior import licence must be approved in the single window before the goods ship, unless a trade agreement exempts remanufactured goods.
Does a warranty replacement have to be imported by the same company?
Yes. The warranty-import regime requires the replacement to be brought in by the same party that exported the defective unit, so identity or equivalence to the prior declaration can be shown.
How long does a clean air shipment take to clear in Colombia?
One to two business days on the green channel once the declaration is lodged; a yellow or red channel adds three to five business days.
Are there import controls on AI accelerators shipped to Colombia?
Colombia does not require an import licence, but origin-side export licensing such as the US EAR is assessed against the specific accelerator, and the customs authority scrutinises the declared value of high-value units.
Proof, sources and review
Execution experience
Data center hardware IOR rollout across the USA and Latin America
- importer of record execution across seven Americas markets
- returning client
- audit-ready compliance file delivered on completion
This is related regional experience in Latin America, not a documented Colombia engagement.
Sources
- DIAN (Direccion de Impuestos y Aduanas Nacionales), Decreto 1165 de 2019, Regimen de Aduanas (verified 2026-08-30)
- Ministerio de Comercio, Industria y Turismo, Como importar a Colombia (verified 2026-08-30)
- DIAN, Tramites aduaneros (verified 2026-08-30)
- U.S. Department of Commerce, International Trade Administration, Colombia Country Commercial Guide: Import Requirements and Documentation (verified 2026-08-30)
- DIAN, Base gravable del IVA en importaciones (Estatuto Tributario art. 459 y 468) - Oficio 905654 de 2021 (verified 2026-08-30)
- U.S. Department of Commerce, International Trade Administration, Colombia Country Commercial Guide: Import Tariffs (WTO ITA 2012; IT equipment duty-free; US-Colombia TPA) (verified 2026-08-30)
- Congreso de Colombia, Estatuto Tributario (Secretaria del Senado), Estatuto Tributario, articulos 485 a 488 (impuestos descontables) (verified 2026-08-30)
- DIAN, Decreto 925 de 2013 (regimen de libre importacion y de licencia previa; bienes usados y remanufacturados) (verified 2026-08-30)
- Ministerio de Comercio, Industria y Turismo, Comite de Importaciones, Manual Regimen de Licencia Previa (verified 2026-08-30)
- Comision de Regulacion de Comunicaciones (CRC), Que es Homologacion; equipos que deben homologarse (verified 2026-08-30)
- Comision de Regulacion de Comunicaciones (CRC), Consulta de homologacion de equipos (verified 2026-08-30)
- Ministerio de Minas y Energia, Reglamento Tecnico de Instalaciones Electricas (RETIE), Resolucion 40117 de 2024 (verified 2026-08-30)
- Comunidad Andina, Decision 571 - Valor en Aduana de las Mercancias Importadas (verified 2026-08-30)
- DIAN, Valoracion Aduanera de Mercancias Importadas - Preguntas frecuentes (verified 2026-08-30)
- DIAN, Decreto 1165 de 2019, importacion en cumplimiento de garantia (art. 199 y siguientes) (verified 2026-08-30)
- DIAN, Importacion en cumplimiento de garantia: identidad o equivalencia con la mercancia exportada (Decreto 1165 de 2019) (verified 2026-08-30)
- DIAN, Decreto 1165 de 2019, importacion temporal para reexportacion en el mismo estado (verified 2026-08-30)
- DIAN, Firmeza de la declaracion de importacion (Decreto 1165 de 2019 art. 188) - Oficio 5418 de 2020 (verified 2026-08-30)
- Congreso de Colombia, Estatuto Tributario (Secretaria del Senado), Estatuto Tributario, hecho generador y causacion del IVA en operaciones internas (art. 420, 429) (verified 2026-08-30)
- DIAN, Valoracion de mercancias sin valor comercial y muestras (verified 2026-08-30)
- U.S. Department of Commerce, International Trade Administration, Colombia Country Commercial Guide: Import Tariffs and Standards for IT equipment (verified 2026-08-30)
- Bureau of Industry and Security (BIS), U.S. Department of Commerce, Export Administration Regulations (EAR) (verified 2026-08-30)
- ProColombia, Invest in Colombia, Data Centers in Colombia (free trade zones and incentives) (verified 2026-08-30)
- TFTIOR, TFTIOR pre-shipment acceptance policy (verified 2026-08-30)
- TFTIOR, TFTIOR Colombia hold pattern log (verified 2026-08-30)
- TFTIOR, TFTIOR shipment rescue scope (verified 2026-08-30)
- TFTIOR, TFTIOR Colombia clearance observations (verified 2026-08-30)
Review and freshness
Last reviewed 2026-08-30. Next review due 2026-11-28 (90-day cadence).
Related guidance
See what TFTIOR verifies before accepting cargo.
Review pre-shipment requirementsCompare typical certification and approval lead times.
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