TABLE OF CONTENTS: 

• Summary of content 
• Table of Contents 
• Introduction to the free trade regime and the principle of exclusivity 
• Legal context: Decree 2147 of 2016 
• What is the principle of exclusivity in the free zone? 
• Publication of Concept 011925 and its purpose 
• Conclusion of the concept: goods outside the free zone 
• Criteria for distinguishing income-generating assets 
• Application of the deductibility test (art. 107 ET) 
• Practical examples of goods that can be outside/inside 
• Importance of documentary and accounting evidence 
• Risks and dubious interpretations 
• Impact on international trade operations 
• Recommendations for free zone users 
• Conclusion 
• Glossary 
• Frequently Asked Questions (FAQs) 
• Call to action (CTA) 

On September 12, 2025, the DIAN published Concept No. 011925, dated September 2, 2025, on its website. The document seeks to clarify the scope of the principle of exclusivity of the free trade regime provided for in Article 6 of Decree 2147 of 2016.

Beyond its purpose, the Concept concludes that a qualified free zone user may maintain assets, even nationalized ones, outside the declared area, provided that (i) this does not imply the development of income-producing activities and (ii) that they are not linked to its authorized corporate purpose.

In its legal basis, the DIAN states that assets located outside the free trade zone cannot generate income, costs, or expenses related to the activity. If they do, the principle of exclusivity would be violated. This opens an additional area of ​​interpretation, requiring a distinction to be made between which assets a user owns and which do not.

Under a technical interpretation, only a few would be completely excluded from income-producing activities. Contingency inventories with no immediate operational output, unused equipment in storage without accounting depreciation recognized as a cost, and advertising materials without commercial activation could be examples. As soon as an asset is used to sell, provide a service, support a billable process, or support a deductible expense, it enters the income-generating sphere.

A simple and practical way to decide which assets can be kept in the National Customs Territory (NCT) is to apply the deductibility test in Article 107 of the Tax Code. If the expenses associated with that asset are causally related to the income-generating activity and meet the criteria of necessity and proportionality, then they would be deductible. In such a case, the asset should not remain outside the free trade zone, because it is linked to the generation of income.

For practical purposes, it's helpful to review complete traceability. A contract, an internal order, the accounting record, the cost center, and invoices could all provide evidence of whether the asset is used to generate revenue. A typical example is a spare part that the company keeps outside the free trade zone. If that spare part supports production equipment and its storage generates costs that are capitalized or expensed as part of the process, the link to revenue becomes immediately apparent. If, on the other hand, the spare part is immobilized, without accounting consumption, without associated work orders, and without any relation to sales or services, it could remain in the TAN, as mandated by the DIAN.

In conclusion, the interpretation contained in Concept 011925 allows assets to be kept outside the free trade zone only when they do not contribute to the generation of income or the development of the corporate purpose. One possible way to determine which assets can be kept outside the free trade zone is by examining their deductibility under Article 107 of the Tax Code. If the expenses meet the deductibility requirements, the asset belongs to the productive sector and should be kept in the free trade zone. If they do not meet the deductibility requirements, the TAN may remain, provided that the documentary and accounting evidence unambiguously supports this situation.

If you'd like to discuss how this new concept could affect your international trade operations in Colombia, contact us here for expert advice: Legal Affairs – Customs Law. 

Frequently Asked Questions (FAQ) 

1. What is the objective of DIAN Concept 011925? 

It addresses the scope of the principle of exclusivity of the free trade zone regime, clarifying when a user can maintain goods outside the free trade zone area without violating regulations. 

2. Can free zone users nationalize assets and store them outside the free zone?

Yes, as long as the assets do not contribute to the generation of income or are not linked to the user's authorized corporate purpose. 

3. How is it determined whether an asset “participates” in the generation of income?

Applying the deductibility test of Article 107 of the Tax Statute: causality with the activity, necessity and proportionality. 

4. What type of goods could remain outside the free zone according to this interpretation?

Contingency inventories without immediate use, fixed assets without depreciation, or advertising materials without commercial activation can be examples. 

5. What risks exist if a good outside the free zone generates costs, income, or is linked to the production process?

This would be considered a violation of the principle of exclusivity, which could lead to customs or tax sanctions and loss of the benefit of the free trade regime.. 

Glossary  

• Free trade regime / free zone: Special regime with customs, tax, and exchange benefits applicable to companies operating within a declared area. 

• Principle of exclusivity: Rule requiring that the assets and activities of a free zone user remain within the exclusive scope of the regime, except for authorized exceptions. 

• National Customs Territory (TAN): Colombia's customs territory outside the free trade zones. 

• Nationalized property: Although you have completed customs procedures and paid the corresponding taxes for your entry into the national territory. 

• Income generator: Good, expense or asset that participates directly or indirectly in the production of billable income, services or processes. 

• Deductibility test (art. 107 ET): Tax test to determine whether an expense or asset is deductible, based on causality, necessity, and proportionality. 

• Authorized corporate purpose: Business activities for which a company is legally registered and authorized. 

• Contingency inventory: Inventories of goods without immediate demand or operational use, reserved for contingencies. 

• Accounting depreciation: Value that is recognized by the wear and tear or use of an asset during its useful life. 

• Documentary / accounting evidence: Contracts, purchase orders, cost centers, invoices, accounting records that prove the use of assets. 

By: Juan Martín Leaño, lawyer Customs and Currency Exchange Law to Legal Affairs: ZF exclusivity and goods in tan: scope of the concept 011925