In brief
The National Tax and Customs Authority (DIAN) Resolution No. 000005 of 9 February 2026, establishes the technical specifications and requirements for electronically submitting the information needed to file and asses the Tax on Single‑Use Plastic Products in Imports (IPUSUI).
This resolution introduces a new formal obligation for taxpayers: an import report referred to as Form 3300 – “Report of Import Declarations for the Filing and Assessment of the IPUSUI.” This must be transmitted as an XML file with a predefined DIAN-validated structure and must contain detailed information regarding the following:
- Import declarations or master air waybills
- Grams of packaging, wrapping and packing materials
- Total grams of taxable plastic
- Total tax assessed
Key points
The key elements established in the DIAN Resolution for the assessment and payment of the tax are as follows:
New formal obligation
- Companies importing goods packaged in single‑use plastic must comply with the following formal requirements:
- Technical Report via Form 3300 – Version 02
- It must be submitted prior to or simultaneously with the filing of Form 330.
- An XML file must be transmitted containing:
- A header with shipment data (year, purpose, submission number, dates, totals)
- Information for each import declaration or master airway bill (grams by category, IPUSUI calculated, release number, etc.)
- Mandatory validations according to DIAN’s XML Schema Definition (XSD)
- Tax return filed through Form 330.
- This form constitutes the official IPUSUI tax return; the technical report does not replace it but rather complements it.
- Internal Controls and Information Traceability
- Companies must ensure:
- Accurate measurement of the grams of plastic
- Consistency between the XML totals and the values reported in the official tax return
- Proper management of file sequencing, maximum number of records per file, and all additional technical validations
- Reporting the total grams of taxable plastic contained in the packaging, wrapping, or packing materials. This information must be included in Form 3300 and must match the certification issued by the supplier, carrier, or freight forwarder.
The certification regarding the grams of single use plastic contained in the goods’ packaging, wrapping, or packing may be based on either the transport document or the import declaration.
Deadlines for filing and payment
For taxable year 2025, the deadlines for filing and paying the IPUSUI are as follows:
- The tax triggered on the importation of single‑use plastic products used for packaging, wrapping, and packing goods from 1 January 2025 to 31 December 2025 must be filed and paid on the tenth business day of February (13 February 2026).
- The tax triggered on the importation of single use plastic products entering the country as packaging, wrapping, or packing of other goods, and on single use plastic products intended for packaging, wrapping, or packing goods for commercialization from 25 July 2025 to 31 December 2025, must also be filed and paid on the tenth business day of February (13 February 2026).
Additionally, Form 3300 Version 02 corresponding to import declarations from taxable year 2025 must be filed until 31 March 2026.
Read the Spanish version of Colombia: DIAN Defines Key Technical Standards for IPUSUI.