Foreign component originating in a country with an FTA / tax base on sales tax on imports

The foreign component originating in a country with an FTA in force with Colombia is part of the taxable base of sales tax on imports, when the final good, made with that foreign component in an authorized free zone, is imported into the rest of the customs territory national.

The foregoing applies unless the abovementioned operation is executed in a free zone declared before December 31, 2012 or those that, at that date, were in process before the intersectoral commission of free zones or before the DIAN and to the users that have been qualified or qualify for future in these, in which case the taxable base of VAT on import will be established before the entry into force of the L. 1607 of 2012, that is, the same that is taken into account to liquidate the customs duties, added with the value of this tax, in the terms established by arts. 400 and 402 of D. 2685 of 1999.

Source: CConcept 19179 of July 25, 2018oncepto 19179 del 25 de julio de 2018 /  ICDT DAILY BULLETIN