Following the announcement of a state of economic emergency by Finance Minister Germán Ávila, a leaked draft decree reveals the revival of taxes on tobacco and alcohol products that had previously stalled in tax reform discussions. The proposed measures, applicable at the departmental level, aim to update rates, broaden the tax base, and strengthen control over consumption, with a significant expansion in the scope of tobacco taxation.
For tobacco products, the decree significantly widens the definition of taxable items. The tax will apply to the consumption of cigarettes, manufactured tobacco, and crucially, its derivatives, substitutes, or imitators. This explicitly includes vapes, heated tobacco products (HTPs), Electronic Nicotine Delivery Systems (ENDS), and Electronic Non-Nicotine Delivery Systems (ENNDS), while excluding artisanal production.
The tax structure adopts a mixed scheme comprising a specific component and an ad valorem component:
- Cigarettes and Heated Tobacco: A specific tax of $11,200 per pack of 20 units (or proportional) and $891 per gram for loose tobacco. Additionally, an ad valorem tax of 10% on the public sale price (excluding VAT) will apply.
- Vapes and Derivatives (ENDS/ENNDS): A specific tax of $2,000 per milliliter plus a substantial ad valorem tax of 30% on the certified public price.
Producers, importers, and distributors will be held liable for these taxes. The National Administrative Department of Statistics (Dane) is empowered to certify the tax base prices and sanction non-compliance. The government emphasizes that beyond generating emergency revenue for territories, this tax redesign aims to discourage harmful consumption, reduce health externalities, and improve market traceability to combat evasion and contraband.
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