What is the objective of the amendment to Decree 2147 of 2016?

Decree 216 of 2026 aims to establish the regulatory framework applicable to the development of railway projects in Colombia under the free trade zone regime, recognizing the strategic role of rail transport in reducing logistics costs, diversifying transport infrastructure, and strengthening regional and national competitiveness.

This is a new framework that helps to boost logistics development and connectivity in Colombia.

What figures does Decree 216 of 2026 foresee for the development of the railway sector under the free zone regime?

The Decree provides for two figures:

Special Permanent Free Zones for the development of railway infrastructure and activities, which can be requested by companies acting as Railway Activity Promoters and holding concession contracts, PPPs, works contracts, administration contracts or other administrative contracts, or permits for the development of transport infrastructure.
Qualification of Railway Transport Service Operators as industrial users in Permanent Free Zones, allowing them to develop railway activities and carry out interconnection operations through the national railway network.

What benefits does the possibility of developing projects under the free trade zone regime bring to the railway sector?

The regime provides access to tax and customs benefits that can improve the financial viability of railway projects. These include a 20% income tax rate, no VAT or import duties on goods, and VAT exemption on the purchase of domestically produced goods necessary for the development of railway projects.

How do these new measures fit with the principle of exclusivity in free trade zones?

Decree 216 of 2026 establishes an exception to the principle of exclusivity, allowing Railway Transport Service Operators qualified as industrial users, as well as industrial users in Special Permanent Railway Free Zones, to carry out interconnection operations on the national railway network and provide transport services even outside the area declared as a free zone, provided that such activities correspond to those for which they were qualified or recognized.

Does this flexibility create challenges in the implementation of the decree?

Undoubtedly, this new approach to the free trade zone regime will require public-private institutional coordination to implement it as a tool for promoting the development of strategic railway infrastructure for the country. It will be a priority that, in these projects, the control safeguards inherent to the regime are integrated in a way that is compatible with the mobile nature of the activity.