OECD Tax Policy Reviews: Colombia 2022

Annex E. List of Tax Expenditures in the Value-Added Tax

This Annex includes the complete list of Value-Added Tax Expenditures that were identified in Colombia as part of the project.

Table A E.1. Identified Tax Expenditures in the Value-Added Tax

ID	Type	Tax Expenditure	Legal Reference (Law/Identifier/Date)
1	Exclusion (goods)	Live swine	Art. 424 CTC	01.03
2	Exclusion (goods)	Live sheep and goats	Art. 424 CTC	01.04
3	Exclusion (goods)	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.	Art. 424 CTC	01.05
4	Exclusion (goods)	Other live animals	Art. 424 CTC	01.06
5	Exclusion (goods)	Live fish except ornamental fish of subheadings 03.01.11.00.00 and 03.01.19.00.00.	Art. 424 CTC	03.01
6	Exclusion (goods)	Albacore or long finned tunas	Art. 424 CTC	03.03.41.00.00
7	Exclusion (goods)	Yellowfin tunas	Art. 424 CTC	03.03.42.00.00
8	Exclusion (goods)	Atlantic and Pacific bluefin tunas	Art. 424 CTC	03.03.45.00.00
9	Exclusion (goods)	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process	Art. 424 CTC	03.05
10	Exclusion (goods)	Products consisting of natural milk constituents,	Art. 424 CTC	04.04.90.00.00
11	Exclusion (goods)	Natural honey	Art. 424 CTC	04.09
12	Exclusion (goods)	Bovine semen	Art. 424 CTC	05.11.10.00.00
13	Exclusion (goods)	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12	Art. 424 CTC	06.01
14	Exclusion (goods)	Other live plants (including their roots), cuttings and slips; mushroom spawn	Art. 424 CTC	06.02.90.90.00
15	Exclusion (goods)	Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts	Art. 424 CTC	06.02.20.00.00
16	Exclusion (goods)	Potatoes, fresh or chilled.	Art. 424 CTC	07.01
17	Exclusion (goods)	Tomatoes, fresh or chilled.	Art. 424 CTC	07.02
18	Exclusion (goods)	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.	Art. 424 CTC	07.03
19	Exclusion (goods)	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.	Art. 424 CTC	07.04
20	Exclusion (goods)	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.	Art. 424 CTC	07.05
21	Exclusion (goods)	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.	Art. 424 CTC	07.06
22	Exclusion (goods)	Cucumbers and gherkins, fresh or chilled	Art. 424 CTC	07.07
23	Exclusion (goods)	Leguminous vegetables, shelled or unshelled, fresh or chilled.	Art. 424 CTC	07.08
24	Exclusion (goods)	Other vegetables, fresh or chilled.	Art. 424 CTC	07.09
25	Exclusion (goods)	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.	Art. 424 CTC	07.12
26	Exclusion (goods)	Dried leguminous vegetables, shelled, whether or not skinned or split.	Art. 424 CTC	07.13
27	Exclusion (goods)	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.	Art. 424 CTC	07.14
28	Exclusion (goods)	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled in the inner shell	Art. 424 CTC	08.01.12.00.00
29	Exclusion (goods)	Other coconuts	Art. 424 CTC	08.01.19.00.00
30	Exclusion (goods)	Bananas, including plantains, fresh or dried.	Art. 424 CTC	08.03
31	Exclusion (goods)	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.	Art. 424 CTC	08.04
32	Exclusion (goods)	Citrus fruit, fresh or dried.	Art. 424 CTC	08.05
33	Exclusion (goods)	Grapes, fresh or dried.	Art. 424 CTC	08.06
34	Exclusion (goods)	Melons (including watermelons) and papaws (papayas), fresh.	Art. 424 CTC	08.07
35	Exclusion (goods)	Apples, pears and quinces, fresh.	Art. 424 CTC	08.08
36	Exclusion (goods)	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.	Art. 424 CTC	08.09
37	Exclusion (goods)	Other fruit, fresh.	Art. 424 CTC	08.10
38	Exclusion (goods)	Coffee not roasted, not decaffeinated	Art. 424 CTC	09.01.11
39	Exclusion (goods)	Seeds of coriander : Neither crushed nor ground	Art. 424 CTC	09.09.21.10.00
40	Exclusion (goods)	Durum wheat	Art. 424 CTC	10.01.11.00.00
41	Exclusion (goods)	Other durum wheat seeds	Art. 424 CTC	10.01.91.00.00
42	Exclusion (goods)	Rye seed	Art. 424 CTC	10.02.10.00.00
43	Exclusion (goods)	Barley	Art. 424 CTC	10.03
44	Exclusion (goods)	Oats seed	Art. 424 CTC	10.04.10.00.00
45	Exclusion (goods)	Corn seed	Art. 424 CTC	10.05.10.00.00
46	Exclusion (goods)	Corn for human consumption	Art. 424 CTC	10.05.90
47	Exclusion (goods)	Rice	Art. 424 CTC	10.06
48	Exclusion (goods)	Rice seed	Art. 424 CTC	10.06.10.10.00
49	Exclusion (goods)	Rice in the husk (paddy or rough)	Art. 424 CTC	10.06.10.90.00
50	Exclusion (goods)	Grain sorghum seed	Art. 424 CTC	10.07.10.00.00
51	Exclusion (goods)	Maize (corn) hulled, pearled, sliced or kibbled for human consumption	Art. 424 CTC	11.04.23.00.00
52	Exclusion (goods)	Soya beans seeds	Art. 424 CTC	12.01.10.00.00
53	Exclusion (goods)	Ground-nuts seeds	Art. 424 CTC	12.02.30.00.00
54	Exclusion (goods)	Copra	Art. 424 CTC	12.03
55	Exclusion (goods)	Linseed, whether or not broken	Art. 424 CTC	12.04.00.10.00
56	Exclusion (goods)	Rape or colza seeds, whether or not broken	Art. 424 CTC	12.05
57	Exclusion (goods)	Sunflower seeds, whether or not broken.	Art. 424 CTC	12.06.00.10.00
58	Exclusion (goods)	Palm nuts and kerne seeds	Art. 424 CTC	12.07.10.10.00
59	Exclusion (goods)	Cotton seeds	Art. 424 CTC	12.07.21.00.00
60	Exclusion (goods)	Castor oil seeds	Art. 424 CTC	12.07.30.10.00
61	Exclusion (goods)	Sesamum seeds	Art. 424 CTC	12.07.40.10.00
62	Exclusion (goods)	Mustard seed	Art. 424 CTC	12.07.50.10.00
63	Exclusion (goods)	Safflower (Carthamus tinctorius) seed	Art. 424 CTC	12.07.60.10.00
64	Exclusion (goods)	Melon seeds	Art. 424 CTC	12.07.70.10.00
65	Exclusion (goods)	Other melon seeds	Art. 424 CTC	12.07.99.10.00
66	Exclusion (goods)	Seeds, fruit and spores, of a kind used for sowing	Art. 424 CTC	12.09
67	Exclusion (goods)	Fescue seeds	Art. 424 CTC	12.12.93.00.00
68	Exclusion (goods)	Cane or beet sugar and chemically pure sucrose, in solid form.	Art. 424 CTC	17.01.13.00.00
69	Exclusion (goods)	Cocoa beans, whole or broken, raw or roasted.	Art. 424 CTC	18.01.00.11.00
70	Exclusion (goods)	Cocoa beans, whole or broken, raw or roasted.	Art. 424 CTC	18.01.00.19.00
71	Exclusion (goods)	Bienestarina.	Art. 424 CTC	19.01.10.91.00
72	Exclusion (goods)	Milk based artisanal products	Art. 424 CTC	19.01.90.20.00
73	Exclusion (goods)	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Art. 424 CTC	19.05
74	Exclusion (goods)	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter	Art. 424 CTC	20.07
75	Exclusion (goods)	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow	Art. 424 CTC	22.01
76	Exclusion (goods)	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.	Art. 424 CTC	25.01
77	Exclusion (goods)	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.	Art. 424 CTC	25.03
78	Exclusion (goods)	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk	Art. 424 CTC	25.10
79	Exclusion (goods)	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Art. 424 CTC	25.18.10.00.00
80	Exclusion (goods)	Coal; briquettes, ovoids and similar solid fuels manufactured from coa	Art. 424 CTC	27.01
81	Exclusion (goods)	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	Art. 424 CTC	27.04.00.10.00
82	Exclusion (goods)	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	Art. 424 CTC	27.04.00.20.00
83	Exclusion (goods)	Liquefied natural gas	Art. 424 CTC	27.11.11.00.00
84	Exclusion (goods)	Propane gas	Art. 424 CTC	27.11.12.00.00
85	Exclusion (goods)	Liquefied butanes	Art. 424 CTC	27.11.13.00.00
86	Exclusion (goods)	Natural gas in gaseous state	Art. 424 CTC	27.11.21.00.00
87	Exclusion (goods)	Propane gas and butane gas in gaseous state	Art. 424 CTC	27.11.29
88	Exclusion (goods)	Electrical energy	Art. 424 CTC	27.16
89	Exclusion (goods)	Radiative material for medical purposes	Art. 424 CTC	28.44.40
90	Exclusion (goods)	Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packing for retail sale for medical, surgical, dental or veterinary purposes	Art. 424 CTC	30.05
91	Exclusion (goods)	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.	Art. 424 CTC	31.01
92	Exclusion (goods)	Mineral or chemical fertilisers, nitrogenous.	Art. 424 CTC	31.02
93	Exclusion (goods)	Mineral or chemical fertilisers, phosphatic	Art. 424 CTC	31.03
94	Exclusion (goods)	Mineral or chemical fertilisers, potassic	Art. 424 CTC	31.04
95	Exclusion (goods)	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg	Art. 424 CTC	31.05
96	Exclusion (goods)	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)	Art. 424 CTC	38.08
97	Exclusion (goods)	Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials	Art. 424 CTC	38.22.00.90.00
98	Exclusion (goods)	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.	Art. 424 CTC	40.01
99	Exclusion (goods)	New pneumatic tires, of rubber of a kind used on agricultural or forestry vehicles and machines	Art. 424 CTC	40.11.70.00.00
100	Exclusion (goods)	Sheath contraceptives	Art. 424 CTC	40.14.10.00.00
101	Exclusion (goods)	Newsprint, in rolls or sheets.	Art. 424 CTC	48.01.00.00.00
102	Exclusion (goods)	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard in rolls	Art. 424 CTC	48.02.61.90.00
103	Exclusion (goods)	Coconut, abaca (Manila hemp or Musa textiles Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).	Art. 424 CTC	53.05.00.90.00
104	Exclusion (goods)	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.	Art. 424 CTC	53.11.00.00.00
105	Exclusion (goods)	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials - made up fishing nets	Art. 424 CTC	56.08.11.00.00
106	Exclusion (goods)	Packaging made in jute, hemp or fique	Art. 424 CTC	59.11.90.90.00
107	Exclusion (goods)	Sacks and bags, of a kind used for the packing of goods of jute	Art. 424 CTC	63.05.10.10.00
108	Exclusion (goods)	Sacks and bags, of a kind used for the packing of goods of hemp	Art. 424 CTC	63.05.90.10.00
109	Exclusion (goods)	Sacks and bags, of a kind used for the packing of goods of fique	Art. 424 CTC	63.05.90.90.00
110	Exclusion (goods)	Ceramic building bricks, flooring blocks, support or filler tiles and the like.	Art. 424 CTC	69.04.10.00.00
111	Exclusion (goods)	Coins of legal tender	Art. 424 CTC	71.18.90.00.00
112	Exclusion (goods)	Outboard motors up to 115HP.	Art. 424 CTC	84.07.21.00.00
113	Exclusion (goods)	Diesel marine propulsion engines up to 150H P.	Art. 424 CTC	84.08.10.00.00
114	Exclusion (goods)	Agricultural or horticultural mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines	Art. 424 CTC	84.24.82.21.00
115	Exclusion (goods)	Other dispersing systems	Art. 424 CTC	84.24.82.29.00
116	Exclusion (goods)	Aspersores y goteros, para sistemas de riego.	Art. 424 CTC	84.24.90.10.00
117	Exclusion (goods)	Other mowers, including cutter bars for tractor mounting	Art. 424 CTC	84.33.20.00.00
118	Exclusion (goods)	Other haymaking machinery	Art. 424 CTC	84.33.30.00.00
119	Exclusion (goods)	Straw or fodder balers, including pick-up balers	Art. 424 CTC	84.33.40.00.00
120	Exclusion (goods)	Combine harvester-threshers	Art. 424 CTC	84.33.51.00.00
121	Exclusion (goods)	Other threshing machinery	Art. 424 CTC	84.33.52.00.00
122	Exclusion (goods)	Root or tuber harvesting machines	Art. 424 CTC	84.33.53.00.00
123	Exclusion (goods)	Other harvesting machinery; threshing machinery	Art. 424 CTC	84.33.59
124	Exclusion (goods)	Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce	Art. 424 CTC	84.33.60
125	Exclusion (goods)	Parts of harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce	Art. 424 CTC	84.33.90
126	Exclusion (goods)	Machinery for preparing animal feeding stuffs	Art. 424 CTC	84.36.10.00.00
127	Exclusion (goods)	Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.	Art. 424 CTC	84.36.80
128	Exclusion (goods)	Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.	Art. 424 CTC	84.36.99.00.00
129	Exclusion (goods)	Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables	Art. 424 CTC	84.37.10
130	Exclusion (goods)	Tractors for agricultural use of the subheadings 87.01.91.00.00, 87.01.92.00.00, 87.01.93.00.00, 87.01.94.00.00, 87.01.95.00.00.	Art. 424 CTC	87.01
131	Exclusion (goods)	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.	Art. 424 CTC	87.13
132	Exclusion (goods)	Parts and accessories of vehicles or carriages for disabled persons	Art. 424 CTC	87.14.20.00.00
133	Exclusion (goods)	Self-loading or self-unloading trailers and semi-trailers for agricultural purposes	Art. 424 CTC	87.16.20.00.00
134	Exclusion (goods)	Contact lenses	Art. 424 CTC	90.01.30.00.00
135	Exclusion (goods)	Spectacle lenses of glass	Art. 424 CTC	90.01.40.00.00
136	Exclusion (goods)	Spectacle lenses of other materials	Art. 424 CTC	90.01.50.00.00
137	Exclusion (goods)	Syringes, needles, catheters, cannulae for renal dialysis	Art. 424 CTC	90.18.39.00.00
138	Exclusion (goods)	Blood infusion equipment	Art. 424 CTC	90.18.90.90.00
139	Exclusion (goods)	Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability	Art. 424 CTC	90.21
140	Exclusion (goods)	Pencils and crayons, with leads encased in a sheath	Art. 424 CTC	96.09.10.00.00
141	Exclusion (goods)	Chemical raw materials for the production of pesticides and insecticides of heading 38.08 and of fertilizers of headings 31.01 to 31.05 and for the production of medicines of headings 29.36, 29.41, 30.01, 30.03, 30.04 and 30.06.	Art. 424 CTC
142	Exclusion (goods)	The raw materials for the production of vaccines	Art. 424 CTC
143	Exclusion (goods)	All nutritional support products (including dietary supplements and nutritional supplements in liquid, solid, granulated, gaseous, powder presentations) of the special regimen intended to be administered entirely, for patients with specific pathologies or with special conditions; and foods for special medical purposes for patients requiring short- or long-term enteral tube nutrition. Classified by subheadings 21.06.90.79.00, 21.06.90.90.00 and 22.02.90.99.00.	Art. 424 CTC
144	Exclusion (goods)	Contraceptive devices for female use.	Art. 424 CTC
145	Exclusion (goods)	Desktop or laptop computers, which value does not exceed 50 UVT (USD 465 approx.)	Art. 424 CTC
146	Exclusion (goods)	Smart mobile devices (tablets and cell phones) whose value does not exceed 22 UVT (USD 210 approx.)	Art. 424 CTC
147	Exclusion (goods)	The national or imported equipment and elements that are used for the construction, installation, assembly and operation of control and monitoring systems, necessary for compliance with the provisions, regulations and environmental standards in force, for which such condition must be accredited before the Ministry of Environment and Sustainable Development.	Art. 424 CTC
148	Exclusion (goods)	Food for human and animal consumption that are imported from the countries near to the departments of Vichada, Guajira, Guainía and Vaupés, as long as they are used exclusively for local consumption in those departments.	Art. 424 CTC
141	Exclusion (goods)	Food for human consumption donated to food banks, in accordance with the regulations issued by the government.	Art. 424 CTC
142	Exclusion (goods)	Vehicles, motor vehicles, intended for public passenger transport, intended only for replacement. Small transporters who own less than 3 vehicles will be entitled to this benefit and only for the purposes of the replacement of only one, and for a single time. This benefit will be valid until 2019.	Art. 424 CTC
143	Exclusion (goods)	Objects with artistic, cultural and historical interest purchased by the museums part of the National Museum Network	Art. 424 CTC
144	Exclusion (goods)	Sale of immovable property	Art. 424 CTC
145	Exclusion (goods)	Human and animal consumption, clothing, hygiene items and medicines for human or veterinary use, construction materials that are introduced and commercialized to the departments of Guainía, Guaviare, Vaupés and Vichada, as long as they are used exclusively for consumption within the Department.	Art. 424 CTC
146	Exclusion (goods)	The aviation fuel supplied for passenger and cargo air transport service with origin and destination to the departments of Guainía, Amazonas, Vaupés, San Andrés Islas and Providencia, Arauca and Vichada.	Art. 424 CTC
147	Exclusion (goods)	Products that are purchased or introduced to the department of Amazonas within the framework of the Colombian-Peruvian agreement and the agreement with the Federative Republic of Brazil.	Art. 424 CTC
148	Exclusion (goods)	The sale of machinery and equipment for the development of projects or activities that are registered in the national registry for the reduction of greenhouse gas emissions defined in article 155 of Law 1753 of 2015, which generate and certify reductions in Greenhouse Gases - GHG, according to regulations issued by the Ministry of the Environment and Sustainable Development.	Art. 424 CTC
141	Exclusion (goods)	Bicycles, electric bicycles, electric scooters, skates, skateboards, electric skateboards, scooters, and electric scooters, up to 50 UVT (USD 470 approx.)	Art. 424 CTC
142	Exclusion (goods)	Goods sold by distributors, engaged in the wholesale marketing of books, magazines, brochures or serial collectibles of a scientific or cultural nature.	Art. 424 CTC
1	Exclusion (services)	Medical, dental, hospital, clinical and laboratory services for human health.	Art. 476 CTC
2	Exclusion (services)	The administration services of State funds and services related to social security in accordance with the provisions of Law 100 of 1993.	Art. 476 CTC
3	Exclusion (services)	The mandatory health plans of the social security system in health issued by entities authorized by the National Superintendency of Health, the services provided by occupational risk managers and insurance and reinsurance services for disability and survivors,	Art. 476 CTC
4	Exclusion (services)	Commissions for intermediation for the placement of health plans of the general social security system in health issued by entities legally authorized by the National Superintendency of Health, which are not subject to VAT.	Art. 476 CTC
5	Exclusion (services)	The education services provided by preschool, primary, middle and intermediate, higher and special or non-formal education establishments, recognized as such by the government, and the education services provided by individuals to those establishments. Also excluded are the services provided by educational establishments related to restaurants, coffee shops and transportation, as well as those provided pursuant to Laws 30 of 1992 and 115 of 1994.	Art. 476 CTC
6	Exclusion (services)	Virtual education services for the development of digital content.	Art. 476 CTC
7	Exclusion (services)	Internet connection and access services for residential users in level 3	Art. 476 CTC
8	Exclusion (services)	In the case of local telephone service, the first 325 monthly minutes of the local telephone service billed to users of levels 1, 2 and 3 and the telephone service provided from public telephones are excluded from the tax.	Art. 476 CTC
9	Exclusion (services)	The public, land, river and maritime transport service of people in the national territory, and the national and international public or private transport of maritime, river, land and air cargo. Likewise, the transport of gas and hydrocarbons is excluded.	Art. 476 CTC
10	Exclusion (services)	National air transport of passengers to or from national routes where there is no organized land transport.	Art. 476 CTC
11	Exclusion (services)	Public energy services. Energy and utilities of energy based on gas or other inputs.	Art. 476 CTC
12	Exclusion (services)	Water for the provision of the public aqueduct and sewerage service, public aqueduct and sewerage services, public cleaning services and public garbage collection services.	Art. 476 CTC
13	Exclusion (services)	Gas for the provision of the home gas public service and home gas service, either conducted by pipeline or distributed in cylinders.	Art. 476 CTC
14	Exclusion (services)	Food services, contracted with public resources, destined for the penitentiary system, social assistance, public education schools, the military forces, national police, child development centers, public geriatric centers, public hospitals, and community kitchens.	Art. 476 CTC
15	Exclusion (services)	The property rental service for housing and the rental of spaces for exhibitions and national craft shows, including artistic and cultural events.	Art. 476 CTC
16	Exclusion (services)	Interest and financial income from credit operations, provided that they are not part of the taxable base indicated in article 447, and financial leasing (leasing).	Art. 476 CTC
17	Exclusion (services)	Intermediation services for the payment of incentives or conditional cash transfers under government's social programs.	Art. 476 CTC
18	Exclusion (services)	Tickets to the cinema, sporting and cultural events, including musicals and family recreation, and bull, horse and canine shows.	Art. 476 CTC
19	Exclusion (services)	Funeral services, cremation, burial and exhumation of corpses, rental and maintenance of tombs and mausoleums.	Art. 476 CTC
20	Exclusion (services)	Acquisition of software licenses for the commercial development of digital content, in accordance with the regulations issued by the Ministry of Information Technologies and Communications.	Art. 476 CTC
21	Exclusion (services)	Provision of web pages, hosting, cloud computing (cloud computing)	Art. 476 CTC
22	Exclusion (services)	The commissions paid for the services provided for the development of asset securitization processes through universalities and trusts whose payment is made exclusively from the resources of such universalities or trusts.	Art. 476 CTC
23	Exclusion (services)	The commissions received by trust companies, investment management companies and stock brokers for the administration of collective investment funds	Art. 476 CTC
24	Exclusion (services)	Some agricultural services, provided that they are intended for the adaptation of land, agricultural and fishing production and the marketing of the respective products.	Art. 476 CTC
25	Exclusion (services)	The commercialization of live animals and the slaughter service.	Art. 476 CTC
26	Exclusion (services)	Hotel and tourism services that are provided in special customs regime zones	Art. 476 CTC
27	Exclusion (services)	Exchange operations of purchase and sale of currencies, as well as exchange operations on financial derivative instruments	Art. 476 CTC
28	Exclusion (services)	The commissions received for the use of credit and debit cards.	Art. 476 CTC
29	Exclusion (services)	Sports promotion and development services provided by sports clubs defined in article 2 of Decree Law 1228 of 1995.	Art. 476 CTC
30	Exclusion (services)	The repair and maintenance services of ships and naval parts, both maritime and fluvial under the Colombian flag,	Art. 476 CTC
31	Exclusion (services)	Advertising services in newspapers that register advertising sales as of December 31 of the immediately preceding year of less than 180 000 UVT. Advertising on radio stations whose sales are less than 30 000 UVT as of December 31 of the immediately preceding year and regional television channel programmers whose sales are less than 60 000 UVT as of December 31 of the immediately preceding yea	Art. 476 CTC
32	Exclusion (services)	Reinsurance contract brokerage services.	Art. 476 CTC
33	Exclusion (services)	Services taxed under the “National Consumption Tax	Art. 426 CTC
1	Exclusion (imports)	Imports of raw materials in exportation plans regulated in Decree 444 of 1967	Art. 428 CTC
2	Exclusion (imports)	Imports for diplomatic missions use.	Art. 428 CTC
3	Exclusion (imports)	Imports of weapons and war material for the national defense	Art. 428 CTC
4	Exclusion (imports)	Temporary import of machinery for basic industries.	Art. 428 CTC
5	Exclusion (imports)	Imports of machinery and equipment for recycling and waste disposal and treatment, water treatment, atmospheric emissions for the recovery of rivers and improved environment	Art. 428 CTC
6	Exclusion (imports)	Ordinary importation of industrial machinery that is not produced in the country, destined for the transformation of raw materials, by highly exporting users.	Art. 428 CTC
7	Exclusion (imports)	The importation of goods and equipment under the development of international cooperation agreements, treaties or agreements in force for Colombia, destined for the government or for public law entities	Art. 428 CTC
8	Exclusion (imports)	The importation of machinery and equipment for the development of projects or activities that are exporters of carbon emission reduction certificates and that contribute to reducing the emission of greenhouse gases and therefore to sustainable development.	Art. 428 CTC
9	Exclusion (imports)	Imports of urgent postal traffic objects of less than USD 200	Art. 428 CTC
1	Exemption (goods)	Live bovine animals.	Art. 477 CTC	01.02
2	Exemption (goods)	1 day old chicks	Art. 477 CTC	01.05.11.00.00
3	Exemption (goods)	Meat of bovine animals, fresh or chilled.	Art. 477 CTC	02.01
4	Exemption (goods)	Meat of bovine animals, frozen.	Art. 477 CTC	02.02
5	Exemption (goods)	Meat of swine, fresh, chilled or frozen.	Art. 477 CTC	02.03
6	Exemption (goods)	Meat of sheep or goats, fresh, chilled or frozen	Art. 477 CTC	02.04
7	Exemption (goods)	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.	Art. 477 CTC	02.06
8	Exemption (goods)	Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen	Art. 477 CTC	02.07
9	Exemption (goods)	Meat and edible meat offal, fresh, chilled or frozen of rabbits or hares	Art. 477 CTC	02.08.10.00.00
10	Exemption (goods)	Meat and edible meat offal, fresh, chilled or frozen of guinea pigs	Art. 477 CTC	02.08.90.00.00
11	Exemption (goods)	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.	Art. 477 CTC	03.02
12	Exemption (goods)	Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. Except tuna of subheadings 03.03.41.00.00, 03.03.42.00.00 and 03.03.45.00.00.	Art. 477 CTC	03.03
13	Exemption (goods)	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen	Art. 477 CTC	03.04
14	Exemption (goods)	Farmed shrimp	Art. 477 CTC	03.06
15	Exemption (goods)	Milk and cream, not concentrated nor containing added sugar or other sweetening matter	Art. 477 CTC	04.01
16	Exemption (goods)	Milk and cream, concentrated or containing added sugar or other sweetening matter	Art. 477 CTC	04.02
17	Exemption (goods)	Cheese and curd Fresh (unripened or uncured) cheese, including whey cheese, and curd	Art. 477 CTC	04.06.10.00.00
18	Exemption (goods)	Fertilised eggs for incubation of fowls of the species Gallus domesticus	Art. 477 CTC	04.07.11.00.00
19	Exemption (goods)	Fertilised eggs for incubation of other birds	Art. 477 CTC	04.07.19.00.00
20	Exemption (goods)	Fresh eggs of fowls of the species Gallus domesticus	Art. 477 CTC	04.07.21.90.00
21	Exemption (goods)	Fresh eggs of fowls of other birds	Art. 477 CTC	04.07.29.90.00
22	Exemption (goods)	Rice for human consumption (except for paddy rice of heading 10.06.10.90.00 and rice for sowing of heading 10.06.10.10.00, which retain the quality of VAT excluded)	Art. 477 CTC	10.06
23	Exemption (goods)	Milk formulas for children up to 12 months of age, only formula or humanized milk.	Art. 477 CTC	19.01.10.10.00
24	Exemption (goods)	Only infant milk based formulas.	Art. 477 CTC	19.01.10.99.00
25	Exemption (goods)	Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.	Art. 477 CTC	29.36
26	Exemption (goods)	Antibiotics.	Art. 477 CTC	29.41
27	Exemption (goods)	Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.	Art. 477 CTC	30.01
28	Exemption (goods)	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified.	Art. 477 CTC	30.02
29	Exemption (goods)	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packing for retail sale	Art. 477 CTC	30.03
30	Exemption (goods)	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packing for retail sale	Art. 477 CTC	30.04
31	Exemption (goods)	Pharmaceutical goods specified in Note 4 to this Chapter	Art. 477 CTC	30.06
32	Exemption (goods)	Power inverter for solar power system with panels	Art. 477 CTC	85.04.40.90.90
33	Exemption (goods)	Solar panels	Art. 477 CTC	85.41.40.10.00
34	Exemption (goods)	Charge controller for solar energy system with panels.	Art. 477 CTC	90.32.89.90.00
35	Exemption (goods)	Weapons of war, except revolvers, pistols and knives, for the exclusive use of the Military forces and the national police	Art. 477 CTC	93.01
36	Exemption (goods)	Sanitary napkins and pads	Art. 477 CTC	96.19
37	Exemption (goods)	Fuel alcohol destined to be mixed with gasoline for motor vehicles; and biofuel of vegetable or animal origin for use in diesel engines of national production destined to be mixed with diesel	Art. 477 CTC
38	Exemption (goods)	Ammunition and war material or reserved and therefore for private use and the following items belonging to the Military Forces and the national police	Art. 477 CTC
39	Exemption (goods)	Complete passenger public transport motor vehicles and individually purchased motorized chassis and bodywork to form a new complete public passenger transport motor vehicle. This benefit will be applicable to sales made to small carriers that own up to two (2) vehicles and for the purposes of replacing one or two of their own vehicles, only once.	Art. 477 CTC
40	Exemption (goods)	The motor vehicles of public or private service, of complete cargo transport and the chassis with motor and the bodywork purchased individually to make up a new complete motor vehicle of cargo transport of more than 10.5 tons of gross vehicle weight. This benefit will be applicable to sales made to small carriers that own up to two (2) vehicles and for the purposes of replacing one or two of their own vehicles, only once.	Art. 477 CTC
41	Exemption (goods)	Bicycles and their parts; motorcycles and their parts and motorcycles and their parts, which are introduced and sold in the departments of Amazonas, Guainía, Guaviare, Vaupés and Vichada, as long as they are intended exclusively for consumption within the same department and motorcycles and motorcycles are registered in the Department. The goods indicated above that are imported into the national customs territory and later exclusively destined to these departments will also be exempt.	Art. 477 CTC
42	Exemption (goods)	Human and animal consumption, clothing, hygiene items and medicines for human or veterinary use, construction materials that are introduced and marketed to the department of Amazonas, as long as they are destined exclusively for consumption within the same department.	Art. 477 CTC
43	Exemption (goods)	Books and magazines of a scientific and cultural nature,	Art. 477 CTC
44	Exemption (goods)	Movable tangible property that is exported; (the retreading service and repair services to maritime vessels and aerodynamics, of foreign flag or registration), and the sale in the country of export goods to international marketing companies provided that they have to be effectively exported.	Art. 477 CTC
45	Exemption (goods)	Imports of goods and equipment for sports, health, scientific and technological research, and education, donated in favor of official or non-profit entities, by national persons or entities or by foreign entities, persons or governments.	Art. 477 CTC
46	Exemption (goods)	Imports of goods and equipment for national security destined for the Public Force	Art. 477 CTC
47	Exemption (goods)	Import of goods and equipment that are carried out in development of agreements, treaties, international and inter-institutional agreements or cooperation projects, donated in favor of g government or entities of public law of the national order	Art. 477 CTC
1	Exemption (services)	Services that are provided in the country and are used exclusively abroad by companies or people without business or activities in Colombia	Art. 481 CTC
2	Exemption (services)	Tourist services provided to residents abroad that are used in Colombian territory, originated in packages sold by operating agencies or hotels registered in the national tourism registry	Art. 481 CTC
3	Exemption (services)	Tourist packages sold by hotels registered in the national tourism registry to operating agencies, provided that the tourist services have to be used in the national territory by residents abroad;	Art. 481 CTC
4	Exemption (services)	Internet connection and access services from fixed networks of residential subscribers in socioeconomic levels 1 and 2.	Art. 481 CTC
1	Reduced rate (goods)	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.	Art. 468-1 CTC	09.01
2	Reduced rate (goods)	Wheat and meslin.	Art. 468-1 CTC	10.01
3	Reduced rate (goods)	Rye	Art. 468-1 CTC	10.02.90.00.00
4	Reduced rate (goods)	Oats	Art. 468-1 CTC	10.04.90.00.00
5	Reduced rate (goods)	Maize (corn) for industrial purposes	Art. 468-1 CTC	10.05.90
6	Reduced rate (goods)	Maize (corn) for industrial use	Art. 468-1 CTC	10.06
7	Reduced rate (goods)	Grain sorghum.	Art. 468-1 CTC	10.07.90.00.00
8	Reduced rate (goods)	Buckwheat, millet and canary seeds; other cereals	Art. 468-1 CTC	10.08
9	Reduced rate (goods)	Wheat or meslin flour	Art. 468-1 CTC	11.01.00.00.00
10	Reduced rate (goods)	Cereal flours other than of wheat or meslin	Art. 468-1 CTC	11.02
11	Reduced rate (goods)	Rolled or flaked grains of oats	Art. 468-1 CTC	11.04.12.00.00
12	Reduced rate (goods)	Soya beans, whether or not broken.	Art. 468-1 CTC	12.01.90.00.00
13	Reduced rate (goods)	Palm nuts and kernel	Art. 468-1 CTC	12.07.10.90.00
14	Reduced rate (goods)	Cotton seeds	Art. 468-1 CTC	12.07.29.00.00
15	Reduced rate (goods)	Oil palm fruit	Art. 468-1 CTC	12.07.99.99.00
16	Reduced rate (goods)	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard	Art. 468-1 CTC	12.08
17	Reduced rate (goods)	Crude oil, whether or not degummed	Art. 468-1 CTC	15.07.10.00.00
18	Reduced rate (goods)	Palm crude oil	Art. 468-1 CTC	15.11.10.00.00
19	Reduced rate (goods)	Sunflower crude oil	Art. 468-1 CTC	15.12.11.10.00
20	Reduced rate (goods)	Cotto crude oil	Art. 468-1 CTC	15.12.21.00.00
21	Reduced rate (goods)	Palm kernel or babassu crude oil	Art. 468-1 CTC	15.13.21.10.00
22	Reduced rate (goods)	Low erucic acid rape or colza crude oil	Art. 468-1 CTC	15.14.11.00.00
23	Reduced rate (goods)	Maize (corn) crude oil	Art. 468-1 CTC	15.15.21.00.00
24	Reduced rate (goods)	Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.	Art. 468-1 CTC	16.01
25	Reduced rate (goods)	Other prepared or preserved meat, meat offal, blood or insects	Art. 468-1 CTC	16.02
26	Reduced rate (goods)	Cane or beet sugar and chemically pure sucrose, in solid form	Art. 468-1 CTC	17.01
27	Reduced rate (goods)	Molasses resulting from the extraction or refining of sugar.	Art. 468-1 CTC	17.03
28	Reduced rate (goods)	Chocolate and other food preparations containing cocoa	Art. 468-1 CTC	18.06.32.00.90
29	Reduced rate (goods)	Uncooked pasta, not stuffed or otherwise prepared containing eggs	Art. 468-1 CTC	19.02.11.00.00
30	Reduced rate (goods)	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared	Art. 468-1 CTC	19.02.19.00.00
31	Reduced rate (goods)	Bakery products made of sagú, yuca or achira.	Art. 468-1 CTC	19.05
32	Reduced rate (goods)	Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	Art. 468-1 CTC	21.01.11 .00
33	Reduced rate (goods)	Stevia and natural sweeteners	Art. 468-1 CTC	21.06.90.61.00
34	Reduced rate (goods)	Artificial sweeteners	Art. 468-1 CTC	21.06.90.69.00
35	Reduced rate (goods)	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves	Art. 468-1 CTC	23.01
36	Reduced rate (goods)	Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.	Art. 468-1 CTC	23.02
37	Reduced rate (goods)	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.	Art. 468-1 CTC	23.03
38	Reduced rate (goods)	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil.	Art. 468-1 CTC	23.04
39	Reduced rate (goods)	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil	Art. 468-1 CTC	23.05
40	Reduced rate (goods)	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05	Art. 468-1 CTC	23.06
41	Reduced rate (goods)	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.	Art. 468-1 CTC	23.08
42	Reduced rate (goods)	Preparations of a kind used in animal feeding.	Art. 468-1 CTC	23.09
43	Reduced rate (goods)	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.	Art. 468-1 CTC	44.03
44	Reduced rate (goods)	Cotton, not carded or combed	Art. 468-1 CTC	52.01
45	Reduced rate (goods)	Containers for compressed or liquefied gas, of iron or steel	Art. 468-1 CTC	73.11.00.10.00
46	Reduced rate (goods)	Hand tools, the following : spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.	Art. 468-1 CTC	82.01
47	Reduced rate (goods)	Knives and cutting blades, for machines or for mechanical appliances for agricultural, horticultural or forestry machines	Art. 468-1 CTC	82.08.40.00.00
48	Reduced rate (goods)	Carburators and their parts (spare parts) components of the vehicular gas plan.	Art. 468-1 CTC	84.09.91.60.00
49	Reduced rate (goods)	Equipment for the conversion of the fuel supply system for motor vehicles to dual use (gas / gasoline) components of the vehicular gas plan.	Art. 468-1 CTC	84.09.91.91.00
50	Reduced rate (goods)	Repuestos para kits del plan de gas vehicular.	Art. 468-1 CTC	84.09.91.99.00
51	Reduced rate (goods)	Spare parts for kits of the vehicular gas plan.	Art. 468-1 CTC	84.14.80.22.00
52	Reduced rate (goods)	Compressor parts (spare parts) components of the vehicular gas plan.	Art. 468-1 CTC	84.14.90.10.00
53	Reduced rate (goods)	Dryers for agricultural products	Art. 468-1 CTC	84.19.31.00.00
54	Reduced rate (goods)	Heat exchangers; pasteurizers	Art. 468-1 CTC	84.19.50.10.00
55	Reduced rate (goods)	Sprayers for agricultural use	Art. 468-1 CTC	84.24.82.90.00
56	Reduced rate (goods)	Front loader	Art. 468-1 CTC	84.29.51.00.00
57	Reduced rate (goods)	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers	Art. 468-1 CTC	84.32
58	Reduced rate (goods)	Milking machines and dairy machinery	Art. 468-1 CTC	84.34
59	Reduced rate (goods)	Poultry incubators and brooders	Art. 468-1 CTC	84.36.21.00.00
60	Reduced rate (goods)	Other machines and apparatus for poultry farming.	Art. 468-1 CTC	84.36.29
61	Reduced rate (goods)	Parts of machines or apparatus for poultry farming.	Art. 468-1 CTC	84.36.91.00.00
62	Reduced rate (goods)	Ace dehuller and coffee pulper	Art. 468-1 CTC	84.38.80.10.00
63	Reduced rate (goods)	Electric motors and generators (excluding generating sets).	Art. 468-1 CTC	85.01
64	Reduced rate (goods)	Electric accumulators, including separators therefor, whether or not rectangular (including square).	Art. 468-1 CTC	85.07
65	Reduced rate (goods)	Battery chargers for electric vehicles, hybrids and plug-in hybrids, electric motorcycles and electric bicycles, including those that are included in the vehicles, those of fast charging (electrolineras) and those of home recharging.	Art. 468-1 CTC	85.04
66	Reduced rate (goods)	Electric charge inverters for use in electric, hybrid and plug-in hybrid vehicles.	Art. 468-1 CTC	85.04
67	Reduced rate (goods)	Electric, hybrid and plug-in hybrid vehicles for the transport of 10 or more people, including the driver.	Art. 468-1 CTC	87.02
68	Reduced rate (goods)	Electric, hybrid and plug-in hybrid vehicles designed primarily for the transport of people (except heading 87.02), including family-type vehicles ("break" or station wagon) and racing vehicles.	Art. 468-1 CTC	87.03
69	Reduced rate (goods)	Electric, hybrid and plug-in hybrid motor vehicles for the transport of goods.	Art. 468-1 CTC	87.04
70	Reduced rate (goods)	Electric, hybrid and plug-in hybrid motor vehicles for special uses except those designed mainly for the transport of people or goods.	Art. 468-1 CTC	87.05
71	Reduced rate (goods)	Chassis of electric motor vehicles of headings 87.02 and 87.03, only for public transport.	Art. 468-1 CTC	87.06
72	Reduced rate (goods)	Bodies of electric motor vehicles of headings 87.02 and 87.03, including cabins, only for public transport.	Art. 468-1 CTC	87.07
73	Reduced rate (goods)	Electric motorcycles whose value exceeds 50 UVT (USD 270 approx.)	Art. 468-1 CTC	87.11
74	Reduced rate (goods)	Bicycles and Electric bicycles (including delivery tricycles) whose value exceeds 50 UVT.	Art. 468-1 CTC	87.12
75	Reduced rate (goods)	Ferries, freighters, barges and similar boats for the transport of people or goods.	Art. 468-1 CTC	89.01
76	Reduced rate (goods)	Tugs and pusher craft.	Art. 468-1 CTC	89.04
77	Reduced rate (goods)	Other vessels, including warships and lifeboats other than rowing boats.	Art. 468-1 CTC	89.06.90
78	Reduced rate (goods)	Parts and accessories dispensers (spare parts), components of the vehicle gas plan.	Art. 468-1 CTC	90.25.90.00.00
79	Reduced rate (goods)	Control units for electric motors for use in electric, hybrid and plug-in hybrid vehicles	Art. 468-1 CTC	90.31
80	Reduced rate (goods)	Battery cooling and battery control units for use in electric, hybrid and plug-in hybrid vehicles.	Art. 468-1 CTC	90.32
81	Reduced rate (goods)	Gasoline and diesel	Art. 468-1 CTC
1	Reduced rate (services)	The storage of agricultural products in general warehouses of deposit and the commissions directly related to negotiations of products of agricultural origin that are carried out through legally constituted bags of agricultural products	Art. 468-3 CTC
2	Reduced rate (services)	Agricultural insurance	Art. 468-3 CTC
3	Reduced rate (services)	Prepaid and complementary medicine plans, surgery and hospitalization insurance policies, health services insurance policies and, in general, additional plans, in accordance with current regulations	Art. 468-3 CTC
4	Reduced rate (services)	The surveillance, supervision, janitorial, cleaning and temporary employment services, provided by legal entities, as long as the aforementioned services are provided by people with physical or mental disabilities in degrees that allow adequate performance of the assigned tasks,	Art. 468-3 CTC
5	Reduced rate (services)	Passenger air tickets, related services and the administrative fee associated with their marketing.	Art. 468-3 CTC
1	Temporary (Exclusion)	Artisan crafts	Law 2068 of 2021	Temporary - 2021
2	Temporary (Exclusion)	Restaurants under franchise agreements	Law 2068 of 2021	Temporary - 2021
3	Temporary (Exclusion)	Import of goods subject to postal traffic under USD200	Law 2155 of 2021	Permanent
1	Temporary (Exemption)	Importation and sale of supplies indispensable for the prevention and the provision of the medical services against COVID-19	Decree 438 of 2020, Decree 551 of 2021	Temporary - 2020 and 2021
2	Temporary (Exemption)	Hotel and tourism services	Law 2068 of 2021	Temporary - 2021
3	Temporary (Exemption)	VAT free days (clothing, appliances, toys, sports items, school supplies, goods and supplies destined to the agricultural sector)	Law 2155 of 2021	3 days in a year
4	Temporary (Exemption)	Mobile phone plans (voice calls and Internet) up to two UVTs during 4 months	Decree 540 of 2020
5	Temporary (Exemption)	Import of cars for the transport of passengers or cargo	Decree 789 of 2020	until 31 December 2021
1	Temporary (Reduced rate)	Flight tickets		until December 2022
2	Temporary (Reduced rate)	National air fuel Jet A1 and/or air fuel 100/130
1	Temporary (Refund)	VAT paid by some sports organizations during some athletic events in 2021 and 2022	Law 2154 of 2021	2021 and 2022