Decree 1165 of 2019 contains the Colombian customs regulations. Among these, the rules governing the entry of goods by travelers are found in Articles 266 to 287. These articles establish the conditions and clarify various issues that previously caused confusion for both travelers and customs officials (DIAN). Accordingly, the main points are as follows:
1. Personal Effects and Goods
Personal Effects:
Travelers may bring in, without limit, taxes, or declaration, new or used items that are reasonably needed for their personal use during the trip (in hand luggage, checked baggage, or on themselves), as long as they are not intended for commercial purposes.
Goods other than personal effects:
Their entry is allowed under the following conditions:
A maximum of 10 units per type of product. Exceeding this limit is considered a “commercial shipment,” which is not permitted under this regime.
Cell phones: A maximum of 3 units per person (including one for personal use), as established by Decree 2025 of 2015.
2. Quotas and Tax Benefits
a) Duty-free allowance (no taxes), no declaration required:
Maximum total value: USD 2,000 per person.
Maximum 10 units of the same type of goods.
Does not include personal effects.
b) Additional allowance with a single tax payment (15% on value):
Maximum additional value: USD 3,000.
Conditions:
Stay abroad must be at least 5 days.
Up to 3 units per type for household, sports, artistic, professional, or occupational items.
Up to 10 units of the same type for other personal or family uses.
Must be declared using DIAN’s official form.
Applicable only once per year per person.
Note: Minors are entitled to 50% of the allowance.
3. Declaration of Goods
DIAN provides a single form per family group, but quotas remain individual.
Declaration is mandatory only for goods under the single tax. Not required for duty-free goods.
Payment of the tax is made at authorized financial entities at ports, airports, or border crossings.
4. Prohibited Goods
The entry of vehicles and transport materials covered by Chapters 86 to 89 of the Customs Tariff is prohibited, with the following exceptions:
Non-motorized bicycles
Wheelchairs (with or without motors)
Baby strollers and car seats
5. Consequences of Non-Compliance
Failure to declare goods subject to the single tax: Seizure and confiscation.
Incorrect declaration: DIAN will retain the goods and allow ordinary importation only if the required documents are provided. If not, the goods may eventually be considered legally abandoned. Note that ordinary import procedures in Colombia are very demanding and complex.
6. Additional Considerations
Purchases in Duty Free stores are included in the total allowable quota.
Pets must meet ICA requirements and be within the quota limits.
Cash and securities must comply with foreign exchange regulations:
Up to USD 10,000 (or equivalent in other currencies): no declaration required.
More than USD 10,000: must be declared using Form 530 of the DIAN. No tax applies, but failure to declare carries legal consequences.
7. Final Recommendations
Keep receipts to prove the value and purpose of the goods.
Get informed before traveling to avoid issues with DIAN.