Colombian Constitutional Court Expands the Scope of the Single-Use Plastic Tax for Imports

Through Press Release No. 8 of 2025, the Colombian Constitutional Court announced Decision C-099 of 2025, in which the phrase “for self-consumption” from Article 51 of Law 2277 of 2022, which regulates the national tax on single-use plastic products used for packaging, wrapping, or containing goods was declared unconstitutional.

The Court explained that this phrase limits the application of the tax exclusively to imports intended for self-consumption, creating an unjustified and unequal treatment compared to domestic producers. This, according to the Court, violates the constitutional principles of equality, tax fairness, and free competition.

As a result, the tax will apply to all imports of single-use plastic products used for packaging, wrapping, or containing goods, including those that enter the country as part of finished goods, regardless of their use or destination. The Court also clarified that the tax applies only to the plastic component, not to the goods contained within the packaging.

Finally, the Court urged the Colombian Tax Authority (DIAN) to clearly define the mechanisms for calculating the tax in these scenarios to ensure tax efficiency.

By LLOREDA CAMACHO & CO, Colombia, a Transatlantic Law International Affiliated Firm.  

For further information or for any assistance please contact colombia@transatlanticlaw.com 

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