Colombian Plastic Tax - the lowdown

​Earlier this year (in February 2026), the Colombian tax agency DIAN released the report form for the long-standing tax law, meaning reporting tax for certain types of plastic packaging became a reality in Colombia this year. 

Whilst the law covers both manufacturers and importers, the report form in this first phase of implementation is currently only for importers; import data is already being declared so it's easier to capture, and imports have thus been prioritised. This most recent legislation is the 'Resolution determining the method of filing the IPUSUI', which stands for the 'National Tax on Single Use Plastic Products on Importation', meaning only the import forms have been implemented so far.

In this blog, our Latin America researcher and fluent Spanish-speaker, Jennifer Brook, will explain the key requirements surrounding the Colombian Plastic Tax.

What is being taxed?

This tax is focused on single-use (non-durable) plastic used to package goods.

This tax obligates single-use plastic packaging both containing goods (filled packaging), and empty packaging intended for subsequent use. 

• 'Filled packaging' refers to the packaging that contains goods at the time of sale, distribution or import.
• 'Empty packaging' refers to packaging placed onto the market or imported as-is, without goods inside yet, that is intended to be used to pack goods. 

Who is being taxed?

Currently, only importers. From a technical standpoint, the original tax law obligates both manufacturers and importers of single-use plastic packaging, either empty packaging or filled packaging. However, the only party able to report currently is that who has a report form available, which is the importer. It is expected that report forms will be released for domestic manufacturers during subsequent stages of implementation of this plastic tax.

When do I need to pay the tax?

The plastic tax is due on the 10th working day of February each year, with an exception for the first year. This means it would have been due on Monday 13 February 2026, but seeing as this is the first year, there was an extension in the law until 31 March 2026. The next report will be due on Friday 12 February 2027. 

Where has this come from?

In 2022, the Colombian Congress passed a large Tax Reform Law, which included a small part on a plastic tax. The wording was considered too limiting and was contested in 2023, and resolved through a court case in summer 2025 via Sentence C-099. Then in late 2025, a necessary reporting form (for importers only) was drafted through several bills. One of those bills passed into law in February 2026, and became the IPUSUI Resolucion 000005/2026. 

What do I need to do?

Obligated parties (importers) need to complete the correct forms as listed below, and declare their plastic packaging by weight as part of their tax return.

• The existing tax form in Colombia is Form 330, which is the tax return for plastic products subject to the tax. At the moment, only importers are required to report. 
• The new tax form in Colombia is Form 3300. This is a complimentary technical report, which should supplement the tax return filed through Form 330. The new Form 3300 should be sent in xml format, and is named the 'Import Declaration Report to declare the IPUSUI' (IPUSUI being the national tax on single use plastic products on importation), meaning the new form should be submitted by importers only.  
• Additionally, obligated parties will need to submit Form 490, which is the receipt of payment.
  

Need any help?

At Lorax EPI, we support with plastic taxes across the world, as they begin to emerge, along with usual EPR reporting for packaging, electronics, batteries and more! If you would like support with the Colombian Plastic Tax or any other EPR-related topic, reach out to one of our consultants today.