Online purchases and shipments by courier or mail enter Colombia, as a rule, under the postal traffic and express shipments modality of Decree 1165 of 2019. That modality has limits (FOB value, weight, type of goods and, in certain cases, a non-commercial purpose) and its own tax treatment: below USD 200 FOB there is no customs duty, but VAT is a separate question; above that, taxes are assessed. When a shipment does not meet the requirements, it must change modality, normally to ordinary import, with a bonded warehouse, storage terms and a risk of legal abandonment. Ligal explains what you owe, helps you regularize the shipment and takes on your defense before DIAN end to end.
Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote consultations.
The postal traffic and express shipments modality (Arts. 253 and 254 of Decree 1165 of 2019) covers correspondence, shipments through the official postal network and express or courier shipments. To use it, the shipment must meet the regime's requirements: an FOB value not exceeding USD 2,000, a maximum weight of 50 kg, no legal or administrative import restrictions (except non-commercial shipments of up to 6 units of the same class), no goods prohibited by the Universal Postal Union, and compliance with the postal size limits set out in number 6. As to taxes, Article 261 and its paragraph (Decree 1090 of 2020) provide that, as a rule, customs taxes are assessed; if the FOB value is up to USD 200, excluding delivery charges, no customs duty is paid. Correspondence, for its part, pays no customs duty.
VAT is a separate question from customs duty. Under Article 428 paragraph j of the Tax Code (Estatuto Tributario; Law 2277 of 2022, Art. 73), the VAT exclusion for postal, courier or express shipments of up to USD 200 applies only when the applicable free trade agreement expressly obliges non-collection and the import has no commercial purpose; DIAN has publicly indicated the US free trade agreement as the current typical case, without stating that it is the only possible one. When VAT is due, the general rate is 19%. Above USD 200 FOB taxes are assessed and, according to DIAN's public page, a 10% duty is often applied under tariff headings 9807.10 or 9807.20 if the specific tariff heading is not declared, always subject to the heading and the rules in force. If the shipment fails the requirements of Article 254, intermediaries must report it to DIAN and the goods go to a bonded warehouse, where they must change modality (Art. 258), normally to ordinary import. Seizure is a different mechanism with its own grounds, covered on the seizure and forfeiture page.
Key points on courier shipments
We support people who buy abroad, e-commerce stores and small importers, from the first question about what is owed to defense before DIAN if the shipment is held or changes modality.
01
We analyze the FOB value, delivery charges, purpose (personal or commercial), origin and tariff heading to determine whether duty is owed, whether VAT is due or excluded under the applicable agreement, and at what rate. You get a clear calculation before the parcel arrives.
02
We check whether the shipment meets the limits of Article 254: FOB value, weight, type of goods, import restrictions, the 6-units-of-the-same-class rule for non-commercial shipments and prohibited goods. We spot early what would take it out of the modality.
03
When the shipment does not fit postal traffic, we coordinate with the intermediary and the warehouse the change of modality provided in Article 258, the import declaration and the supporting documents, watching the storage term of Articles 170 and 171 to avoid legal abandonment.
04
We examine the tax assessment, the tariff heading applied and the declared value. If there are inconsistencies or DIAN issues a request, we prepare the response with technical support, combining the customs analysis with the accounting one.
05
If you buy or sell on a recurring basis, we assess whether the commercial purpose and volume call for moving from the courier modality to ordinary import or another lawful modality, so you do not depend on benefits (such as the VAT exclusion) that do not apply to imports with commercial purposes.
06
If DIAN holds or seizes the goods, we take on the administrative defense and, when the case requires, the criminal defense end to end with the same team. The detail of seizure and forfeiture is on our dedicated page; here we focus on the tax and modality origin of the problem.
A courier shipment combines customs law, taxes and accounting control of the import. Our team brings these disciplines together in a single front.
Director · Tax Attorney · Ex-DIAN
Attorney with experience inside DIAN. He knows first hand how import modalities, tax assessments and changes of modality in postal traffic shipments are reviewed.
Senior customs attorneys
Specialists in postal traffic and express shipments, change of modality, ordinary import, legal abandonment, seizure and challenges to customs administrative acts.
CPAs and tax auditors
Experts in duty and VAT assessment, FOB value and the accounting consistency of imports by people and companies that buy abroad.
Whether a shipment pays duty and VAT depends on its value, its purpose and the applicable agreement. We tell you clearly what is owed and we never suggest splitting or undervaluing to avoid taxes.
Splitting purchases or declaring a value below the real one to stay under the thresholds exposes the taxpayer to adjustments, penalties and, depending on the case, criminal risk. We prefer proper regularization.
Each case depends on the facts, the supporting evidence and the authority's decision. We offer serious legal analysis and technical defense, not assured outcomes.
At Ligal we combine the inside view of the auditor with the practical view of those who buy and receive goods in Colombia. We work on real cases of individuals, online stores and small importers who need to understand what they owe, regularize a shipment or respond to DIAN.
The information on this page is general and does not replace analysis of the specific case: thresholds, rates and consequences depend on the value, the tariff heading, the purpose of the shipment, the applicable agreement and the regulations in force. No outcome is guaranteed.
Direct contact with leadership
Juan Santiago Rodríguez Prieto
Director · Tax Attorney · Ex-DIAN
We begin with a confidential review of the invoice, the waybill, the FOB value and the status of the parcel to define the right roadmap.
01
Initial assessment within one business dayWe review FOB value, weight, type of goods, purpose, applicable agreement and the status of the parcel (in transit, in warehouse or held), and calculate duty and VAT.
02
According to the storage termWe define with you the route: payment under the modality, change to ordinary import or re-export, and we coordinate the intermediary, the warehouse and the documents.
03
Continuous counselWe handle responses to requests and, if there is a seizure or penalty risk, the administrative and criminal defense end to end.
Frequently asked questions
It depends on the FOB value, the purpose and the applicable agreement. Under Article 261 and its paragraph (Decree 1090 of 2020), if the FOB value is up to USD 200, excluding delivery charges, no customs duty is paid; above that, customs taxes are assessed. VAT is a separate question, governed by Article 428 paragraph j of the Tax Code (Estatuto Tributario). When VAT is due, the general rate is 19%. Because the VAT exclusion has conditions, review the specific case before you buy.
Under Articles 253 and 254 of Decree 1165 of 2019, the modality covers correspondence, shipments through the official postal network and express shipments, provided the FOB value does not exceed USD 2,000 and the weight does not exceed 50 kg. The goods must not be subject to legal or administrative import restrictions, except non-commercial shipments of up to 6 units of the same class, must not be prohibited by the Universal Postal Union, and must respect the postal size limits. If any requirement fails, the shipment leaves the modality.
No, provided the FOB value is up to USD 200, excluding delivery charges, under the paragraph of Article 261 of Decree 1165 of 2019 (as amended by Decree 1090 of 2020). That rule refers only to customs duty and does not resolve VAT, which is analyzed separately. In addition, correspondence pays no customs duty. Above USD 200 FOB, customs taxes are assessed. Keep the invoice and the waybill, because the declared value may be reviewed by the customs authority.
As a rule, VAT is due on import at the general rate of 19%. Article 428 paragraph j of the Tax Code (Law 2277 of 2022, Art. 73) excludes postal, courier or express shipments of up to USD 200 from VAT only when the applicable free trade agreement expressly obliges non-collection and the import has no commercial purpose. DIAN has publicly indicated the US free trade agreement as the current typical case, which is not necessarily the only one. If both conditions are not met, VAT must be paid.
It is not in force. A USD 50 threshold was discussed in an emergency legislative decree of 2025 (DL 1474/2025), but that threshold does not apply: according to DIAN Concept 1470 of 2026 and the Constitutional Court ruling (C-079 of 2026), the emergency threshold does not apply and the ordinary regime of Article 428 paragraph j of the Tax Code returns. You should therefore not assume that a shipment of up to USD 50 is free of VAT. Before deciding on a purchase, verify the regime in force.
It depends on the tariff heading and the rules in force. According to DIAN's public page on postal traffic and express shipments, a 10% duty is often applied under headings 9807.10 or 9807.20 when the specific tariff heading is not declared, and VAT, when due, is 19%. VAT is assessed according to the description of the goods (Art. 261). If you declare the specific tariff heading, the rate may be different. It is therefore advisable to classify the product properly before importing and not to assume the general rate will always apply.
Under Article 258 of Decree 1165 of 2019, when the shipment does not meet the requirements of Article 254, intermediaries must report it to DIAN and the goods go to an authorized bonded warehouse, where they must change modality (ordinary import or another that customs law allows), and the authority will impose the penalty that applies. Exceeding the modality is not, by itself, a seizure, which requires its own legal ground. Shipments sent to other countries by mistake may be returned right away. DIAN doctrine (Concept 21231 of 2023 and Official Letter 907967 of 2021) has addressed the change of modality.
After the change of modality, Articles 170 and 171 of Decree 1165 of 2019 provide a storage term of one month from the arrival of the goods, extendable by one more month. If within that term release is not obtained and the goods are not re-shipped, legal abandonment follows (Art. 171, par. 1), with a one-month redemption (rescate) window (Art. 293 no. 1). When the courier or DIAN reports that the parcel does not meet the modality, act immediately: gather the invoice and waybill, decide between nationalization and re-export, and coordinate with the warehouse.
Yes, but only on a legal ground, such as illegal introduction of goods or undeclared goods; exceeding the modality does not by itself amount to one (Article 258 requires a change of modality). If DIAN seizes the parcel, you may submit evidence and file objections within the customs proceeding. The procedure, the guarantee in place of seizure, redemption (rescate) and appeals are explained on our seizure and forfeiture page; no outcome is promised in any case.
With caution. Do not assume there is an allowed quota of shipments per month or per year: what the rules condition is the purpose and the type of shipment. The rule of up to 6 units of the same class is for non-commercial shipments, and the VAT exclusion of Article 428 paragraph j does not apply when the import has a commercial purpose. In addition, according to DIAN's public page, fractioned shipments are prohibited (different transport documents, same supplier, same means of transport and same address). Repeated or commercial shipments may lose the VAT benefit or the modality. If you sell what you buy, consider an ordinary import.
According to DIAN's public page on postal traffic and express shipments, one cell phone (smartphone) is allowed per shipment and per recipient, and the IMEI must be listed on the waybill; the tariff heading indicated by DIAN is 8517.13.00.00. Fractioned shipments are prohibited, that is, those with different transport documents but the same supplier, the same means of transport and the same address. Taxes depend on the FOB value and the rules in force, so verify the specific case before buying several devices.
We analyze your shipment, the calculation of duty and VAT and the change of modality, or prepare your defense before DIAN under strict confidentiality.