Colombia has changed the rules for online shopping: as of January 1, 2026, most imports over 50 USD now pay IVA (VAT) and possibly customs duties when they enter the country. This new rule for charging IVA on online imports over 50 USD is part of Decree 1474, issued within the broader economic emergency measures adopted by the Colombian government. Decree 1474 specifically modifies the treatment of low‑value cross‑border e‑commerce, closing the old 200 USD loophole and formally setting the new 50 USD threshold for platforms such as Amazon, Shein and Temu.
What changed for online shoppers
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Until 2025, many online purchases shipped to Colombia by mail or courier were exempt from IVA if the shipment value did not exceed 200 USD.
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A new emergency measure for 2026 reduces that exemption to 50 USD, so only packages at or below 50 USD can still avoid IVA under the special low‑value import regime.
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This directly affects foreigners and locals who buy from Amazon, Shein, Temu, AliExpress and similar platforms, since many “cheap” orders now fall into the taxable range.
How IVA and fees are calculated
For expats, it helps to understand what Colombia taxes and how the calculation works at customs.
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The key figure is the CIF value of the shipment: item price + shipping + insurance, converted to Colombian pesos at the official rate.
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If the CIF value is over 50 USD and up to about 2,000 USD under the tráfico postal / envíos urgentes regime, DIAN can charge:
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IVA, usually 19% on the taxable base.
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Customs duty (arancel), depending on the product’s tariff code; some items may be 0%, others higher.
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The courier or postal operator typically pays these taxes on your behalf and then collects the amount (plus any service fee) before delivering the package.
Platforms like Amazon, Shein and Temu
Many expats rely on foreign platforms for products that are hard to find locally, but these new rules change the math.
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Purchases from Amazon, Shein, Temu, AliExpress and similar marketplaces that arrive as individual parcels will now generate IVA when the shipment exceeds 50 USD.
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Media and legal analyses highlight that the government expects significantly higher tax collection from cross‑border e‑commerce and explicitly mentions these platforms as key targets of the change.
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Depending on the store and shipping method, some platforms may start showing an estimated import tax at checkout, while others will still leave payment to the courier at delivery.
Practical tips for foreigners in Colombia
There are several ways to adapt your online shopping habits so the new IVA rules do not catch you by surprise.
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Keep individual shipments under 50 USD when possible; if the CIF value stays at or below this threshold, your parcel may still qualify for the IVA exemption under the special regime.
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If you regularly buy from the same platform, compare:
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One large order (higher chance of IVA and duty)
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Multiple small shipments (possibly IVA‑free but with more shipping fees)
using the platform’s shipping calculator and any import‑tax estimates they show.
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Remember that the limit is per shipment, not per item; combining several items into one box can push you over 50 USD even if each item is cheap.
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Save courier invoices and customs receipts; they can help if you later need proof of the taxes paid or if there is a dispute about over‑charging.
When to consider local or alternative options
With the new IVA threshold, there will be cases where buying locally in Colombia or using different channels makes more sense for expats.
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Items that are heavy, bulky or close to the 50 USD limit often become noticeably more expensive once 19% IVA and any customs duty are added.
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For electronics, fashion and home goods that are widely available in Colombian retail or on local marketplaces (like Mercado Libre or local versions of big chains), comparing total landed cost versus local prices is now crucial.
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If you import frequently for a business or side hustle, it may be worth talking to a customs broker (agencia de aduanas) or accountant to explore using regular import regimes instead of relying only on small‑parcel shipping.
