The DIAN informs customs users and the general public that, pursuant to Article 53 of Law 2155 of September 14, 2021, as of September 14, 2021, the VAT exclusion took effect for imports of goods through postal traffic, urgent shipments or express delivery shipments whose value does not exceed two hundred United States dollars (USD 200).

The benefit applies to goods that are non-commercial, originate from countries with which Colombia has current free trade agreements or treaties in force, and under which there is an obligation not to charge this tax.