Invierta en Colombia - Trabajo, Compromiso e Ingenio

Special Import - Export System for Services: "Plan Vallejo"

Imports free of custom tariffs and VAT deferral for exporters

What is the Plan Vallejo for Services?

The Plan Vallejo for Services (PVSS) is a foreign trade instrument created to promote Colombian service exports. With this tool, service exporting companies, including consortium and temporary unions, may request authorization from the Colombian National Tax and Customs Office (DIAN) to import capital goods and spare parts (the latter only for air transportation services) totally free of import tariffs and VAT, in exchange for providing exportable services (1.5 the FOB value of the imports capital goods).

Benefits

The PVSS offers the following benefits: 

• Tariff suspension for imports of capital goods and their parts for the duration of the program.
• VAT deferral on the importation of the capital goods and their parts.
• More efficiency in customs procedures.

 Who may benefit from the program?

Any service exporting company, including consortia and temporary unions, may benefit from the PVSS, whenever they are registered as “service exporting users” before the DIAN.

What services are covered by the Plan Vallejo for Services?

• Services Provided to Companies
• Communication Services
• Distribution Services
• Teaching Services
• Transportation Services
• Social and Health Services
• Tourism and Travel-Related Services
• Construction Services and Related Engineering Services

What capital goods and parts may be imported under the PVSS?

The PVSS system allows for the import of the capital goods corresponding to the tariff items listed by the Ministry of Treasury and the Ministry of Trade, Industry and Tourism under article 1 of Decree 2394 of 2002 and its subsequent amendments.  

Spare parts imports are allowed only for air transportation services, and are limited to the tariffs items listed by the Ministry of Treasury and the Ministry of Trade, Industry and Tourism under Decree 2100 of 2008.