Colombian free trade zones have become major drivers of the circular economy and sustainability, structuring and promoting processes of industrial symbiosis, energy efficiency, and waste management, replacing the linear logic of "produce-use-dispose" with that of "produce-use-reuse." They are even moving forward today to align themselves with the Eco-Industrial Parks model developed by UNIDO, the World Bank, and GIZ.
Along this path, users have had to structure their processes to comply with customs regulations, especially regarding waste management. The following are some considerations in this regard.
What treatment is given in the free trade zone to waste that leaves for the rest of the National Customs Territory?
According to Article 488 of Decree 1165 of 2019, the treatment depends on whether the waste has commercial value:
- If they have no commercial value, they can leave the free zone without payment of taxes, with authorization from the merchandise movement form.
- If they have commercial value, they must be subject to ordinary importation, with the payment of customs duties.
The standard clarifies that this assessment is made "from the perspective of the industrial user," meaning the user determines whether or not the waste has commercial value.
What is the scope that the DIAN gives to this regulation?
In Official Letter 3540 of 2023, the DIAN ratified the differentiation in the treatment according to the commercial value of the waste; however, it did not refer to the concept of the industrial user.
This has led some officials of the entity to consider that all waste with the possibility of being used or recycled has commercial value, which implies its ordinary importation, regardless of the criteria of the industrial user.
What are the consequences of this interpretation?
This interpretation could limit the recycling processes carried out by free trade zones within their eco-industrial strategies, to the point that, in some cases, it would be easier to destroy the waste than to partner with third parties to recycle it and reincorporate it into production chains, reducing environmental, economic and social benefits.
Is a regulatory adjustment required to correct this issue?
Rather than a regulatory change, it is necessary to apply the regulation according to its scope, purpose, and original text, recognizing users' criteria regarding the value of waste, as stipulated in the decree. This must always be aligned with the control criteria of the authorities.
What actions would strengthen the leadership of free trade zones in terms of sustainability?
Free trade zones are making significant efforts to incorporate the circular economy as part of their sustainability, competitiveness, and business strategy. To consolidate this leadership, it is crucial that all stakeholders within the free trade zone system continue to facilitate these operations, promoting and encouraging the use of goods and services that positively impact the environment, the production chain, and the development of national industry.
Legal Affairs Office of Nathalia Sáchica, Senior Attorney at Customs and Exchange Law: Circular economy and waste management in the Free Trade Zone | Legal Affairs
