DIAN REVENUE RULING
Reusable packages for the transport of goods are not eligible for the “Vallejo Plan” foreign trade benefits
These packages, which are returned to Colombia for their use in new export operations, are not part of the final product which is finally exported and that is processed or produced in Colombia
In its Revenue Ruling No. 12573 of May 20th 2016, the Colombian Tax Authority –DIAN— noted that packages of the types “Big Bag” or “super-packs”, and “pack-less” or “pallet”, which are used to pack exported goods, and that may be used two or more times in foreign trade operations, cannot be included as products belonging to the special “Vallejo Plan” foreign trade program.
To the extent that these packages are not intended for their sale in foreign markets, as they are re-imported to Colombia and reused during their useful life to export new products, they cannot be included as part of the program of Special Import – Export System “Vallejo Plan”.
Please note that the “Vallejo Plan” program is a foreign trade instrument created to promote Colombian goods and services exports.