Does a reusable plastic bag trigger consumption tax?

Through Concept 006073 of April 2026, the DIAN clarified that in order for a reusable plastic bag not to trigger the national consumption tax, no additional procedure before the DIAN is required.

However, it is not enough to simply claim that the bag is reusable, it is not enough for the supplier to state so, and it is not enough for it to be commercially sold as an ecological product.

For the tax NOT to be triggered, the bag must meet the technical and mechanical conditions set forth in Article 1.5.6.3.2 of Decree 1625 of 2016, which include: a minimum useful life of 125 uses without requiring transformation processes, and the ability to be cleaned or disinfected without deforming or losing its characteristics.

In addition, a certification issued by the ANLA must exist, as it is the competent authority to certify compliance with those technical requirements. Such certification is valid for one year.

Therefore, the conclusion is that the NON-taxation does not depend on requesting permission from the DIAN, but rather on compliance with the regulations regarding technical and mechanical characteristics.

Prepared By: Diego Sanabria Parra – Founding Partner.

THIS DOCUMENT REPRESENTS AN OPINION OF OUR FIRM. TAX AUTHORITIES MAY NOT AGREE WITH OUR POSITION. IF YOU WISH TO EXPLORE THIS MATTER FURTHER OR REQUIRE SPECIALIZED ADVICE ON THE SUBJECT, PLEASE DO NOT HESITATE TO CONTACT US. WE ARE HERE TO SERVE YOU.