| The Ministry of Commerce, Industry and Tourism of the Republic of Colombia issued Decree No. 0170 of 2026, adopting reciprocal tariffs equivalent to 30% ad valorem on products imported from the Republic of Ecuador, as well as restrictive measures on the entry of goods originating in and coming from Ecuador on grounds of national security.
Article 1 of the Decree imposes the tariff on 23 tariff headings, broken down into 73 specific subheadings expressly detailed in the text of the Decree. These subheadings cover agricultural and agro-industrial products, food sector goods, certain manufactured goods, and other strategic products identified by the Colombian Government. Article 3 establishes a separate and more stringent measure, prohibiting the entry under any customs regime and by land route (Sectional Directorates of Taxes and Customs of Ipiales and Puerto Asís) of goods classifiable under three tariff headings used in the production of fentanyl. The Decree provides that the 30% tariff shall be applied to the customs value of goods imported from Ecuador. In this context, the National Customs Service of Ecuador issued Resolution No. SENAE-SENAE-2026-0017-RE, regulating the operational implementation of the security surcharge on imports originating from Colombia and establishing the guidelines for its assessment, collection, and control within the Ecuadorian customs system. The Resolution sets out the procedure for determining the 50% surcharge on the customs value of the goods, its enforceability as a condition precedent to release, as well as the provisions applicable to the various customs regimes covered by the measure. From the perspective of Andean Community law, Colombia and Ecuador are Member States of the Andean Community; therefore, these measures may be subject to review under the Liberalization Program, which prohibits levies and restrictions on intra-Community trade, except where duly justified. The Government of the Republic of Colombia has already submitted a formal request to the General Secretariat of the Andean Community (CAN), seeking a review of the 30% rate imposed by Ecuador and a declaration that such measure constitutes a levy incompatible with the intra-Community Liberalization Program, and consequently requesting its elimination. Our team remains attentive to any developments within the framework of the Andean Community, as well as to potential diplomatic developments or regulatory adjustments arising from this measure, including the assessment of associated regulatory risks. |

Andrea Moya, Partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144


