Colombia tax authority DIAN clarifies single-use plastics tax scope on packaging

Colombia's tax authority DIAN has issued guidance clarifying that its single-use plastics tax applies to the plastic component itself, not the goods it contains, covering caps and cellophane used for packaging functions. DIAN confirmed the levy extends to primary, secondary and tertiary packaging and embalaging levels wherever they meet the single-use plastic definition, with the tax base calculated on the full plastic component.

Why this mattersWider scope across all packaging tiers raises compliance exposure and tax base for converters and brand owners selling into Colombia.

• DIAN clarified the tax applies to the plastic component itself, not the contained product
• Plastic caps and cellophane performing a packaging function are covered if single-use
• The levy extends to primary, secondary and tertiary packaging and embalaging levels
• Tax base is calculated on the entirety of the plastic component

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