Incentives

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Customs

  • Raw material and input, machinery, equipment and spare parts entering ZF from abroad, which have not arrived at TAN. Therefore, they shall not cause rights and import taxes (duties and VAT) as long as they are at the Free Trade Zone.
  • There is no storage time limit for foreign merchandise.
  • Integral management of import and export processes.
  • Completion of temporary import regimes.
  • Purchase from abroad of the structure for the construction and assembly of facilities, endowments, etc., free of custom fees.
  • Management of returns and residues free of import rights and taxes.
  • For domestic sales, import rights and taxes are paid over the foreign component.
  • Partial processes up to six (6) months, extensible for three (3) additional months in the national territory, without payment of import rights and taxes.
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Taxes

  • Income tax 20% flat rate with benefit transferrable to company partners, if taxes over the mentioned rate are caused.
  • Value Added Tax (VAT) Exemption - For raw materials, goods and inputs necessary to execute the corporate object, which are sold among users of the Free Trade Zone and from the national territory to the Free Trade Zone users.
  • Exemption of PARAFISCAL Contributions in favor to Servicio Nacional de Aprendizaje (SENA), Instituto Colombiano de Bienestar Familiar (ICF) and health contribution regime quotations, corresponding to workers with salaries lower than ten (10) minimum legal monthly wages in effect.