662 Colombian companies exporting goods and services have accessed the Vallejo Plan to import machinery, equipment and supplies with exemption from VAT and tariffs.
At Araújo Ibarra we know it.
Find the answers to identify if any of the foreign trade mechanisms in Colombia , the Free Zone, Vallejo Plan o International Marketing Companies (CI) is viable for your business and what are the main benefits you can obtain for the internationalization of your company.

One of our experts will meet with your team to understand your business model, needs, goals and challenges.
Based on the information received, a feasibility analysis is conducted to determine the most appropriate mechanism, highlighting the tax and customs benefits, as well as the requirements to be met for accessing them.
We provide strategic recommendations and support you in making decisions and implementing the operation of the chosen mechanism.
We analyze the relevant variables to determine the foreign trade mechanism in Colombia most beneficial, depending on the type of goods to be imported/exported, value, volume of operations, tariff classification, origin and destination, including recommendations to optimize processes and maximize international competitiveness through tax benefits.
We prepare and present the necessary documentation to obtain approval of the chosen mechanism, ensuring regulatory compliance and efficient response to additional requirements from the authorities, such as DIAN, to ensure smooth and efficient approval.
We support the implementation of regulations and procedures, including training for the correct management of operations and the establishment of processes that ensure compliance and efficiency in the management of the foreign trade mechanism.
We provide comprehensive management of the foreign trade mechanisms: Vallejo Plan, Free Trade Zones y International Marketing Companies, from recording and documenting transactions to communicating with government entities and overseeing benefits and regulations tax and customs authorities.
We offer ongoing legal assistance to address and resolve any legal challenge related to the use of foreign trade mechanisms in Colombia, protecting your company's interests and minimizing risks.
According to Law 1004 of 2005, a Free Trade Zone in Colombia and the world is defined as a geographical area delimited within the national territory, where industrial activities of goods and services or commercial activities are developed, under special regulations on matters tax, customs and foreign trade.
Tax Benefits
Foreign Trade Benefits
Customs Benefits
Nationalization is only paid on products sold to the National Customs Territory, on the foreign aggregate.
Operator User
A legal entity authorized to manage, administer, supervise, promote, and develop one or more free trade zones, as well as to qualify its users. In carrying out these activities, the Operator User will oversee goods under customs control and authorize their entry and exit operations, without prejudice to the powers of the National Tax and Customs Directorate (DIAN).
Industrial Goods User
A legal entity established exclusively in one or more free trade zones, authorized to produce, transform, or assemble goods through the processing of raw materials or semi-processed products.
Industrial Services User
A legal entity authorized to carry out the following activities in one or more free trade zones:
Logistics, handling, distribution, packaging, repackaging, labeling, or classification.
Telecommunications, information technology systems for capturing, processing, storing, and transmitting data.
Scientific and technological research.
Health assistance.
Technical support, maintenance, and repair of equipment, ships, aircraft, or machinery.
Auditing, administration, brokerage, consulting, or similar services.
Commercial User
A legal entity authorized to carry out marketing, commercialization, storage, or conservation of goods in one or more free trade zones.
Support Companies
Companies that provide services such as surveillance and maintenance, daycare, cafeterias, financial entities, restaurants, training, medical care, employee transportation, and other services required to support the operation of the free trade zone. These companies do not benefit from tax, customs, or foreign trade incentives. Industrial Goods Users and Industrial Services Users must be new legal entities and may simultaneously hold both statuses.
