The DIAN issued Resolution No. 00005 of 2026 to regulate the national tax on single-use plastic products in imports, in compliance with Constitutional Court ruling C‑099 of 2025. This decision eliminated the “for own consumption” restriction from Article 51 of Law 2277 of 2022, expanding the taxable event to include plastic containers, packaging, and wrapping that enter the country along with finished goods. Consequently, importers must declare and pay the tax even when the plastic is not the main object of the transaction.
Obligated Parties
The resolution applies to importers who must declare and settle the tax on single-use plastics used to package, wrap, or contain goods, as well as those who import finished goods containing such plastics.
Deadlines for Filing, Settling, and Paying
| Obligation | Deadline |
| File the tax return using Form 330 | February 13, 2026 |
| Make the tax payment determined in Form 330 using Form 490 | February 13, 2026 |
| Complete and submit Form 3300 | March 31, 2026 |
Penalties
Failure to comply with these formal obligations will result in penalties under numeral 11 of Article 643 of the Tax Code, equivalent to 20% of the tax that should have been paid.