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10.4. Specific Regimes

Free Trade Zones

The free trade zones are special areas of the Colombian territory in which industrial (goods and/or services) or commercial activities are developed under a special customs, tax and foreign trade regime.

The main benefits of these zones are:

  • A reduced income tax rate of 15% applies to industrial users. The income tax for equality "CREE" is not applicable to companies declared as FTZ zones or FTZ users before 31 December 2012. If this is not the case, CREE is due at the rate of 9% and a surtax which rate will depend upon the year (2015-2018)
  • Customs taxes are not due on goods entering the FTZ.
  • Sales from the national customs territory to the FTZ are VAT exempt.
  • Exports from a FTZ are eligible to the benefits of the free trade agreements signed by Colombia.