# Colombia Law 2232 single-use plastics: 8 products banned since July 2024, 13 more go on 7 July 2030

> Colombia Law 2232 of 2022 bans single-use plastics in 14 numbered groups, in two waves: 6 groups, which the Ministry of Environment counts as 8 products such as checkout bags, straws and cotton bud stems, left the market on 7 July 2024, and the other 8 groups, 13 products including takeaway containers, plates, cutlery, cups and fresh-produce packaging, must leave by 7 July 2030, unless an exception or a certified alternative applies.

Publisher: Strategic Packaging Insights  
Published: 2026-11-02  
Last updated: 2026-11-02  
Page: https://www.strategicpackaginginsights.com/insights/colombia-law-2232-single-use-plastics-ban-list-2030/

**Colombia Law 2232 of 2022 bans single-use plastics in 14 numbered groups, in two waves: 6 groups, which the Ministry of Environment counts as 8 products such as checkout bags, straws and cotton bud stems, left the market on 7 July 2024, and the other 8 groups, 13 products including takeaway containers, plates, cutlery, cups and fresh-produce packaging, must leave by 7 July 2030, unless an exception or a certified alternative applies.**

Strategic Packaging Insights (SPI) read the law item by item against Resolution 803 of 2024, Decree 2192 of 2023 and the 2026 tax rules that now lean on it. The finding for brand owners and food service buyers is that the second wave is not a simple deadline: three certified routes let a product stay on the market after 2030, and the first wave has none.

## Executive summary

Law 2232 of 2022 is a statute passed by Colombia's Congress, dated 7 July 2022 and published in Diario Oficial 52.089 on 8 July 2022 (Secretaría del Senado). Article 4 prohibits introducing to the market, selling and distributing the products listed in Article 5 when they are made wholly or partly of single-use plastic, oxo-degradable plastic included. Article 6 times that ban: numerals 1, 2, 3, 6, 7 and 11 at the end of two years, and numerals 4, 5, 8, 9, 10, 12, 13 and 14 at the end of eight. Article 35 makes the law apply from promulgation, so the dates are 7 July 2024 and 7 July 2030, which the Ministry and Bogotá's city government both use.

The list is narrower than many readers assume. It targets bags, food service ware, takeaway packaging, fresh-produce packs and a handful of small items. Article 5 then sets ten exceptions, and one of them, for packaging of products in the national consumer price basket, keeps most prepackaged grocery packaging outside the ban. A tub of yoghurt is an EPR and tax question in Colombia, not a Law 2232 ban question; a takeaway soup cup is a ban question.

The second wave can be met in three ways other than withdrawal. A producer can recover 100% of what it places on the market, or 110% with at least half from its own product type (Article 18); it can sell products made of 100% national post-consumer recycled plastic, certified by an accredited body (Article 5, paragraph, numeral 9); or it can use biodegradable or compostable materials that meet Article 34's natural-conditions benchmark. Resolution 803 of 24 June 2024 built the certification for the first two routes on ISO/IEC 17065 and NTC 6632:2022. None of these routes is open to the first-wave items (Exhibit 4).

Regulation has arrived late and in pieces. Of 11 regulatory mandates SPI counted in Law 2232 and the linked tax law, 7 have an identified instrument and 4 do not, including the labelling regulation that Article 11 required within 12 months (Exhibit 6). The newest piece, Decree 0509 of 2026, lets importers avoid the single-use plastic packaging tax with a Circular Economy Certification issued by ANLA, which ties the tax to the same recovery logic.

For leaders, three moves matter before July 2030: tag every item sold in Colombia with its Article 5 numeral and exception, decide by 2028 which second-wave items will be certified rather than replaced, and build one evidence file that serves the ban, the Resolution 1407 plan and the tax.

## Key findings

1. Law 2232 was dated 7 July 2022 and published in Diario Oficial 52.089 on 8 July 2022; Article 35 makes it apply from promulgation, so the first wave applied from 7 July 2024 and the second applies from 7 July 2030 (Secretaría del Senado; MinAmbiente, 2 July 2024; Bogotá, 8 July 2024).
2. The Ministry counts 21 products in the law's 14 numerals and 8 in the first wave; by SPI's calculation that leaves 13 for 2030, and 1,343 days remain from 2 November 2026, with 54.0% of the eight-year transition gone.
3. Article 5 sets ten exceptions, among them medical uses, hazardous chemicals, hazardous waste, products whose substitutes have a worse life-cycle impact, packaging for products in the DANE consumer price basket, and 100% national post-consumer recycled plastic with accredited certification.
4. **SPI analysis:**  the Article 18 recovery route needs at least 1,000 tonnes recovered for every 1,000 tonnes placed on the market under Action 100, or 1,100 tonnes under Action 110 with at least 500 from the producer's own product type or polymer, and it applies only to second-wave numerals.
5. Resolution 803 of 2024, issued 718 days after the law, set the certification route for alternatives and recycled products, folded single-use plastic products into the Resolution 1407 plans, repealed the 2016 bag resolution from 7 July 2024 and barred public entities from buying prohibited items from that date.
6. Decree 2192 of 2023 bans single-use plastics from national and regional protected areas, Ramsar wetlands, páramos, sensitive marine ecosystems and biosphere reserves, with fines of 100 to 50,000 monthly minimum wages (MinAmbiente, 26 December 2023).
7. **SPI calculation:**  at the 2026 UVT of COP 52,374, the tax of 0.00005 UVT per gram is COP 2.6187 per gram, or COP 2,618,700 per tonne of single-use plastic packaging; DIAN Resolution 0005 of 2026 makes importers declare it once a year, by the tenth business day of February.

## Colombia Law 2232 single-use plastics: what is banned, numeral by numeral

Article 5 defines the scope as a list of 14 numerals, and Article 2 defines single-use plastics as plastic products not conceived, designed or placed on the market to make multiple circuits, rotations or uses, with a short useful life (Secretaría del Senado). Exhibit 2 sets out each numeral with its wave and date, using the law's own grouping and the Ministry's product names for the first wave.

The first wave is retail and party items. The Ministry's list of the eight products that left on 7 July 2024 is checkout bags, roll bags in fruit and vegetable sections, magazine and receipt bags, laundry bags, plastic sticks for balloons and cotton buds, straws and stirrers (MinAmbiente, 2 July 2024). Bogotá's city government told residents the same eight products were banned from production and distribution from Sunday 7 July 2024 (Bogotá, 8 July 2024).

The second wave is food service and fresh produce. Numerals 4, 5, 9 and 10 cover nearly every disposable item a restaurant, café or delivery kitchen uses for food sold unpackaged; numerals 13 and 14 reach the produce aisle. Numeral 13 carries its own condition: produce packaging may continue where it is fully recyclable or made from recycled material, is allowed by health rules and sits within a circular economy plan for reincorporating the material (Secretaría del Senado).

Two further prohibitions use the same eight-year clock. Article 8 bans introducing, selling and distributing oxo-degradable plastic products at the eight-year mark, and Article 4 makes clear that the ban on listed items covers oxo-degradable versions on the same schedule. Article 4 also exempts products for export, which matters for Colombian converters that ship clamshells and cups abroad.

SPI analysis

The count matters for budgeting. Counting by numeral, the first wave was 43% of the list; counting by product it was 38%, and counting by volume it was smaller still, because bags, straws and cotton bud stems are light items. Food service ware and takeaway packaging, the heavier and more varied categories, all sit in the second wave. Most of the substitution cost is still ahead.

## The ten exceptions, and why most grocery packaging is outside the ban

The paragraph of Article 5 sets ten exceptions (Exhibit 3). They apply across the list, and they decide whether a product is in scope before any wave or route question arises.

Exception 7 is the one that most changes the reading of the law for consumer goods. It removes from the ban the packaging of products in the basket that the national statistics office, DANE, uses for the consumer price index, and then claws back the categories that the numerals target directly: fresh produce, laundry, newspapers and food or drink sold unpackaged for immediate use. In practice, a packaged staple bought in a supermarket is outside Law 2232's ban, while the bag it is carried home in and the produce tray beside it are not.

Exception 10 is time-limited. Article 6 keeps the attached-straw exception only until the eight-year deadline, so drink boxes with attached straws for basket, school feeding or food security products lose it in July 2030 (Secretaría del Senado).

Exception 6 is the hardest to use. It needs a full life-cycle analysis showing that the substitute does more harm than the plastic item. The law does not name who judges that evidence, and SPI has not yet confirmed any Ministry guidance on how such an analysis should be presented.

Two more limits sit outside Article 5. Article 28 allows the prohibitions to be lifted temporarily in economic, social or ecological emergencies, or pandemics, where scientific evidence supports it. Article 12 adds a separate ban by place, covered below.

## Four exit routes: a framework for every item

SPI groups every single-use plastic item sold in Colombia into one of four routes (Exhibit 4). The route, not the wave, tells a business what evidence it needs and when.

Route A is closed. Article 18 says plainly that its actions do not apply to companies placing on the market the products in numerals 1, 2, 3, 6, 7 and 11, and Article 13 of Resolution 803 repeats that the exceptions it regulates do not reach those numerals (Colpensiones normativa). A first-wave item is legal today only if one of the use-based exceptions in Exhibit 3 applies.

Route C has three doors. The first is Article 18: a company qualifies by recovering and reusing at least 100% of the plastic it places on the market from its own product type or the same polymer (Action 100), or at least 50% from its own type plus other plastic to reach 110% (Action 110), measured by weight. The second is exception 9, 100% national post-consumer recycled plastic. The third is Article 34, which authorises biodegradable or compostable materials that break down under natural environmental conditions, with a benchmark of at least 50% within three years and 85% within four years of disposal, and no zinc, copper, nickel, cadmium, lead, mercury, chromium, arsenic or cobalt in the result (Secretaría del Senado).

Route D is where most packaging sits. A shampoo bottle, a snack film or a yoghurt cup is outside Article 5, but its producer still files or joins a plan under Resolution 1407 of 2018 as amended, and plastic packaging may carry the national tax. [Ledger 28](https://www.strategicpackaginginsights.com/insights/latin-america-packaging-epr-chile-colombia-brazil/) covers the plan system in detail.

SPI analysis

The framework turns a date into a decision. For each route C item, a business has to choose by about 2028 between withdrawal, substitution and certification, because certificates take time to obtain and are valid for three years with annual reviews under Article 22 of Resolution 803.

## The clock to 7 July 2030

Eight years separate promulgation from the second wave: 2,922 days from 7 July 2022 to 7 July 2030, by SPI's calculation. On 2 November 2026, 1,579 of those days had passed and 1,343 remained (Exhibit 5).

The Ministry's wording shows how it reads the clock. Its July 2024 release said 21 single-use plastics would be eliminated by 2030, starting with eight of them on 7 July (MinAmbiente, 2 July 2024). Its programme page adds that the government's aim is for 100% of single-use plastics placed on the market by 2030 to be reusable, recyclable or compostable, which is the Article 7 target of full substitution at the Article 6 deadlines (MinAmbiente, Plásticos por la vida).

The SPI record uses July 2024 and July 2030 without a day, because Article 35 ties the start to promulgation on 7 July 2022 while publication was on 8 July ([PR-CO-002](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-002/) record notes). The Ministry and Bogotá both use 7 July, and so does this piece.

## What the Ministry has regulated, and what is still missing

Law 2232 handed much of its working detail to regulation, with deadlines of six to eighteen months. Exhibit 6 lists the mandates SPI found and the instrument that answers each.

Resolution 803 is the main instrument. Issued on 24 June 2024 and published in Diario Oficial 52.799 on 26 June 2024, its title says it partly develops the provisions of Law 2232 of 2022 (Colpensiones normativa). It set three instruments for extended producer responsibility, a plan, third-party conformity assessment and checks on minimum recycled content, and required certifying bodies to be accredited under ISO/IEC 17065 by Colombia's accreditation body ONAC, or by a signatory of the international multilateral arrangement, with NTC 6632:2022 in scope.

It also cleared the old bag regime. Article 26 repealed Resolution 668 of 2016 on plastic bags from 7 July 2024, keeping only the colour code for waste separation in Resolution 2184 of 2019, and Article 24 required bag distributors to file with ANLA, by 30 October 2024, a progress report for 1 January to 6 July 2024 and a closing report (Colpensiones normativa).

The gaps matter for packaging design. Article 11 required a technical labelling regulation within 12 months, telling consumers about disposal, plastic content and recyclability, and allowing QR codes; Resolution 803 contains no labelling duties beyond the retained colour code, and SPI has not yet confirmed that a labelling regulation has been issued. Article 19 of Resolution 803 says the Ministry will define the technical regulation for biodegradability and compostability, and requires ISO or ASTM certification and heavy-metal tests in the meantime; SPI has not yet confirmed that the technical regulation has been issued.

SPI analysis

Resolution 803 came 718 days after the law, against 6 to 12 month deadlines, and Decree 0509 came more than three years after the tax law it regulates. A business planning for 2030 should expect the remaining rules late and close to the deadline, and should not wait for them to start the evidence work that already applies.

## Article 18 in numbers: recovery as a licence to sell

Article 18 is the route most likely to be used by large food service suppliers, because it lets the same product stay on the market if the company recovers enough plastic. The percentages are by weight (Article 18, paragraph 1), which allows a simple tonnage model (Exhibit 7).

The trade-off is between volume and source. Action 100 needs the full tonnage back from the same product type or polymer, which is hard for food-soiled takeaway packaging. Action 110 asks for 10% more plastic in total but only half from the product's own stream, so a company could pair its own clamshell recovery with cleaner post-consumer plastic from elsewhere. In the base case, 600 of 1,100 tonnes, or 54.5%, may come from other plastic, by SPI's calculation.

Article 18, paragraph 4 requires recycler associations to take part, and Article 16 promotes the formalisation of waste pickers, so a recovery programme in Colombia is built with the informal and organised recycling sector rather than around it. Resolution 803's Annex VI and the third-party certificate are filed with ANLA for follow-up (Colpensiones normativa).

SPI analysis

For a takeaway container supplier, Action 110 is likely to be cheaper than Action 100 wherever its own stream is contaminated, but it creates a buying need for other recovered plastic that competes with the PET and HDPE recycled-content demand in Article 17. That competition will be strongest after 2030, when both the second wave and the higher Article 17 levels apply.

## Beyond the ban: Article 17 targets for bottles and construction plastics

Article 17 is the law's EPR article. It requires producers and importers to bring plastics not listed in Article 5 into circular economy processes, and sets percentage goals (Exhibit 8). [Ledger 03](https://www.strategicpackaginginsights.com/insights/recycled-content-pledge-gap/) sets the PET ladder against brand pledges, so this piece shows only the full list.

Three rules shape how these goals work. Importing waste to meet them is prohibited. Post-consumer PET bottles may be exported for resin production for five years from entry into force, a window that runs to July 2027, with one possible extension of the same length if local capacity is short. And the collection goal falls on producers and importers, giving priority to waste pickers and their associations (Secretaría del Senado). Resolution 803 then added a plastics literal to Article 9 of Resolution 1407, with formulas for PET, HDPE, construction plastics and others, so these goals are reported through the same ANLA plan as packaging ([PR-CO-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-001/)).

## The tax link: Law 2277, Decree 0509 of 2026 and the price per tonne

Colombia also taxes single-use plastic packaging. Law 2277 of 13 December 2022 created a national tax on single-use plastic products used to package goods, with a rate of 0.00005 UVT for each gram of the container, wrapping or packaging (Secretaría del Senado, Ley 2277, Art. 51). Its paragraph excludes the products listed in the exceptions of Article 5 of Law 2232, and Article 52 says the tax does not accrue for a taxpayer holding a Circular Economy Certification (CEC).

The tax now runs mainly on imports. DIAN Resolution 0005 of 9 February 2026 sets an annual declaration and payment, due on the tenth business day of February each year, using Form 330 with Format 3300 (DIAN). Its recitals cite Judgment C-506 of 22 November 2023, which struck a phrase in Article 50 and upheld Article 51, and Judgment C-099 of 2025, which made packaging of imported finished goods taxable from 25 July 2025. SPI has not yet confirmed how the tax now applies to domestic sales after those judgments; the Secretaría del Senado copy marks parts of Articles 50 and 51 as struck.

Decree 0509 of 2026 regulates the CEC. ANLA issues it for one year, and it reduces taxable grams by a factor from 0 to 1 built on five criteria: recycled content, recovery of single-use plastic packaging waste, collection of recyclable material, membership of a collective plan under Resolution 1407, and applied research and ecodesign. The last two alone do not qualify. A transition lets taxpayers claim for 13 December 2022 to 31 December 2025 if ANLA issues a CEC for that period (Decree 0509 of 2026; Accounter, 25 May 2026). The copy SPI read carries the 2026 number in its running headers but a blank day and month, so SPI has not yet confirmed the signing date against the Diario Oficial.

The DIAN and Ministry issued joint guidance in February 2026 so importers could document exclusions, and the release drew a firm line between the two bodies.

> "El Ministerio de Ambiente precisó que su competencia se limita a la emisión de conceptos y orientaciones en materia ambiental."

In English: "The Ministry of Environment specified that its competence is limited to issuing concepts and guidance on environmental matters."

***DIAN** , national tax and customs authority, [press release 029 of 2026](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-029-2026.aspx), 26 February 2026*

SPI analysis

The CEC makes recovery pay twice. The same tonnes that support an Article 18 action or a Resolution 1407 plan target can now reduce an importer's tax bill, so one recovery programme with clean certificates serves three regimes. [Ledger 10](https://www.strategicpackaginginsights.com/insights/plastic-packaging-taxes-2026/) sets Colombia's tax beside other plastic packaging taxes.

## In practice

In practice: Bogotá, July 2024.

The city's official site told residents that in the first stage, which began on Sunday 7 July 2024, eight products were banned, and listed the eight more groups restricted from 7 July 2030, including food containers, plates, cutlery, cups and gloves, confetti and tablecloths, floss handles and produce packaging with its labels (Bogotá, 8 July 2024). The notice reported no inspections or sanctions, and SPI knows of no published sanction under Law 2232 at 2 November 2026.

In practice: Colombia's packaging plans.

When the first filing round under Resolution 1342 closed on 31 March 2021, the Ministry counted 233 packaging plans, 50 collective and 183 individual, aiming to recover more than 200,000 tonnes in 2021 (MinAmbiente, 27 March 2021). Since Resolution 803, producers and importers of single-use plastic products sit inside the same plans, filed through ANLA's VITAL window with no volume threshold (ANLA). The Ministry's programme page says Colombia recovers 163,000 tonnes of plastic materials a year (Plásticos por la vida).

In practice: Kimberly-Clark.

The SPI Packaging Buyers Database lists Colombiana Kimberly Colpapel among Kimberly-Clark's subsidiaries and records that the company names Colombia among markets with mandatory packaging collection ([SPI Packaging Buyers Database](https://www.strategicpackaginginsights.com/data/packaging-buyers-database/)). Its exposure there runs through Resolution 1407 ([PR-CO-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-001/)) rather than the Article 5 list, which does not name tissue or personal care packs; the profile does not state whether any of its Colombian products fall within a numeral.

## Industry reaction

Official statements, not trade body positions, carry most of the public record on Law 2232. The Ministry framed the protected areas decree in plain terms.

> "Este es un paso muy importante porque los plásticos de un solo uso, son el principal contaminante de nuestros ecosistemas."

In English: "This is a very important step because single-use plastics are the main pollutant of our ecosystems."

***Ministry of Environment and Sustainable Development** , Susana Muhamad, then Minister of Environment, [release on Decree 2192 of 2023](https://www.minambiente.gov.co/gobierno-nacional-prohibe-plasticos-de-un-solo-uso-en-areas-naturales-protegidas-y-parques-nacionales-naturales/), 26 December 2023*

The release adds an exception for communities and park rangers living in those areas, for personal needs only and with no commercial sale, and directs mayors and governors to promote waste plans that formalise waste pickers.

> "Esperamos que los visitantes no lleven plásticos de un solo uso a los Parques Nacionales en esta temporada de fin de año."

In English: "We hope visitors will not bring single-use plastics into the National Parks this end-of-year season."

***Ministry of Environment and Sustainable Development** , Susana Muhamad, then Minister of Environment, [same release](https://www.minambiente.gov.co/gobierno-nacional-prohibe-plasticos-de-un-solo-uso-en-areas-naturales-protegidas-y-parques-nacionales-naturales/), 26 December 2023*

On Resolution 803, the Minister cast the rule as a behaviour change for consumers as much as a duty on producers.

> "La resolución incita a los consumidores a cambiar la alternativa del uso."

In English: "The resolution encourages consumers to change to the alternative."

***Ministry of Environment and Sustainable Development** , Susana Muhamad, then Minister of Environment, [release on Resolution 803](https://www.minambiente.gov.co/minambiente-establece-medidas-para-la-reduccion-gradual-de-plasticos-de-un-solo-uso-en-colombia/), 2 July 2024*

The same release counted 375 green businesses working on plastic replacements and said ANLA would supervise and check the sustainable alternatives. Article 27 of the law created a national pact on reducing and substituting single-use plastics with industry, trade groups and academia; the Ministry's programme page records that more than 35 associations and institutions signed it on 21 November 2023. SPI found no published trade body position on the 2030 wave to quote.

## One takeaway container, five rules

A single item can meet several Colombian rules at once (Exhibit 10). SPI used a plastic takeaway food container sold by a restaurant chain as the example.

SPI analysis

The stack means the 2030 deadline is not the first date that matters for a food service supplier. Public tenders have excluded prohibited items since July 2024, and Article 19 of the law reserves at least 5% of tender points for plastic wood and similar products made from recycled plastic, so a supplier that waits for 2030 has already lost public contracts.

## Colombia against Dubai: same items, different clocks

SPI's tracker holds one other ban with a similar list, Dubai's Executive Council Resolution No. (124) of 2023 ([PR-AE-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-arab-emirates/pr-ae-001/)). Exhibit 11 compares the dates for the items both lists share, without judging either system.

Colombia moved first on the small items and last on food service ware. A regional supplier selling into both markets therefore already needs non-plastic or certified tableware for Dubai, which [Ledger 40](https://www.strategicpackaginginsights.com/insights/uae-gulf-single-use-plastic-bans/) covers, while it may still sell plastic tableware in Colombia until July 2030. Canada's federal list, set out in [Ledger 78](https://www.strategicpackaginginsights.com/insights/canada-single-use-plastics-ban-bc-regulation-item-lists/), took a third route, banning six item types on one schedule.

SPI analysis

Colombia's four-year lag on tableware is a planning window, not a reprieve. The same suppliers are already converting lines for markets that banned earlier, and their substitutes will be available before Colombia's date.

## Fines and enforcement

Article 25 sets the sanctions: fines of 100 to 50,000 monthly legal minimum wages, confiscation of the listed plastics, temporary closure of up to one month, or permanent closure, imposed by environmental authorities under the sanctioning procedure of Law 1333 of 2009 (Secretaría del Senado; [PR-CO-002](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-002/)). Because the fines are counted in minimum wages in force at the time of the violation, their peso value moves each year; SPI does not convert them here. The top fine is 500 times the lowest, by SPI's calculation.

Article 26 assigns fine revenue to ecosystem clean-up, research into substitutes, support for waste pickers and PET recycling capacity. Article 23 makes environmental authorities implement and monitor the substitution and report to the Ministry every six months. SPI has not yet confirmed any published sanction or any of those six-monthly reports.

## What leaders should do now

1. **Commercial and procurement teams in Colombia, by 31 March 2027:**  tag every single-use plastic item sold, bought or given away in Colombia with its Article 5 numeral, its wave and any exception, using Exhibit 2 and Exhibit 3, and confirm that no first-wave item is still in stock.
2. **Food service and packaging category leads, by 31 December 2027:**  assign each second-wave item to withdrawal, substitution or certification (Exhibit 4), and cost each option per unit in COP.
3. **Sustainability and recovery teams, by 2028:**  if Article 18 is the chosen route, model Action 100 against Action 110 on your own tonnage (Exhibit 7) and contract recycler associations, since paragraph 4 requires their participation.
4. **Quality and regulatory teams, before relying on any route C option:**  obtain the ISO/IEC 17065 certificate under NTC 6632:2022 and file the Resolution 803 annex with ANLA; certificates last three years with annual reviews.
5. **Importers and tax teams, before the February 2027 declaration:**  decide whether to apply for a Decree 0509 Circular Economy Certification, and keep exclusion files that match the Law 2232 Article 5 exceptions.
6. **Public sector sales teams, now:**  check that every product offered to public entities is either outside the list or a certified alternative, since Article 25 of Resolution 803 has applied since 7 July 2024.
7. **Packaging designers, in 2027 design cycles:**  plan for an Article 11 labelling regulation even though it is not yet confirmed, keeping room on pack or by QR code for disposal and recyclability information.

## Questions for your board

- Which of our Colombian products sit in the second wave, and what share of revenue do they carry?
- For each, have we chosen withdrawal, substitution or certification, and who owns that decision?
- Do we rely on an Article 5 exception, and could we document it to an environmental authority tomorrow?
- Is our recovery evidence good enough to serve the ban, the ANLA plan and the tax certificate at once?
- How much import tax did we pay in February 2026, and would a Circular Economy Certification have reduced it?
- Are we already losing public tenders because of products on the Article 5 list?

## What to watch

- **No date set:**  the Article 11 labelling regulation and the Article 34 biodegradability technical regulation, once SPI confirms either.
- **12 February 2027:**  the tenth business day of February, by SPI's count, when importers declare and pay the single-use plastic tax for 2026 (DIAN Resolution 0005 of 2026).
- **March to April 2027:**  annual plan reports to ANLA, by the fourth digit of each file number ([PR-CO-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-001/)).
- **July 2027:**  end of the five-year window for exporting post-consumer PET bottles under Article 17, unless extended.
- **7 July 2030:**  the second wave applies to numerals 4, 5, 8, 9, 10, 12, 13 and 14, oxo-degradable products are banned under Article 8, and the attached-straw exception ends.
- **2030:**  Article 17 goals of 90% recycled content in PET water bottles and 50% collection of liquid containers.

## Methodology

- **Data used:**  SPI rules [PR-CO-002](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-002/) and [PR-CO-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-001/) and the Colombia profile in the [SPI Regulation Tracker](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-002/) (14 October 2026), brought up to date from the Secretaría del Senado and Cancillería texts of Law 2232, the Colpensiones copy of Resolution 803 of 2024, Ministry of Environment releases of 26 December 2023 and 2 July 2024 and its programme page, Bogotá's July 2024 notice, the Secretaría del Senado text of Law 2277, DIAN Resolutions 0238 of 2025 and 0005 of 2026, DIAN's February 2026 release and a hosted copy of Decree 0509 of 2026. Consulted 2 November 2026 unless the sources list says otherwise.
- **Translations:**  item names and exceptions are SPI's English summaries of the Spanish text. Quotes are given in Spanish with SPI's translation.
- **Counting rules:**  the 21 and 8 product counts are the Ministry's; the 13 is SPI's subtraction. Numerals, waves and routes follow Articles 5, 6 and 18. The mandate count in Exhibit 6 is SPI's reading of the two laws.
- **Calculations:**  labelled SPI calculation. Days are calendar days. Tax figures use the 2026 UVT of COP 52,374 and stay in COP. Tonnages and pack weights in Exhibits 7 and 9 are illustrative assumptions, not market data.
- **Limitations:**  SPI has not yet confirmed the Article 11 labelling regulation, the Article 7 national policy, the Article 9 worker plan, the Article 34 technical regulation, the signing date of Decree 0509 of 2026, the exact scope of the tax after Judgments C-506 of 2023 and C-099 of 2025, or any sanction under Law 2232. This is business analysis, not legal advice; check with counsel where it applies.

## Sources

1. Secretaría del Senado: Ley 2232 de 2022, Diario Oficial 52.089 of 8 July 2022, [http://www.secretariasenado.gov.co/senado/basedoc/ley_2232_2022.html](http://www.secretariasenado.gov.co/senado/basedoc/ley_2232_2022.html), consulted 2026-11-02.
2. Cancillería normograma: Ley 2232 de 2022, [https://cancilleria.gov.co/sites/default/files/Normograma/docs/ley_2232_2022.htm](https://cancilleria.gov.co/sites/default/files/Normograma/docs/ley_2232_2022.htm), consulted 2026-11-02.
3. Ministerio de Ambiente y Desarrollo Sostenible: Resolución 0803 de 2024, 24 June 2024, Diario Oficial 52.799, Colpensiones normativa copy, [https://normativa.colpensiones.gov.co/compilacion/docs/resolucion_minambienteds_0803_2024.htm](https://normativa.colpensiones.gov.co/compilacion/docs/resolucion_minambienteds_0803_2024.htm), consulted 2026-11-02.
4. Ministerio de Ambiente y Desarrollo Sostenible: Resolución 1407 de 2018, consolidated with Resoluciones 1342 de 2020 and 803 de 2024, Cancillería normograma, [https://cancilleria.gov.co/sites/default/files/Normograma/docs/resolucion_minambienteds_1407_2018.htm](https://cancilleria.gov.co/sites/default/files/Normograma/docs/resolucion_minambienteds_1407_2018.htm), consulted 2026-10-14.
5. MinAmbiente: Minambiente establece medidas para la reducción gradual de plásticos de un solo uso en Colombia, 2 July 2024, [https://www.minambiente.gov.co/minambiente-establece-medidas-para-la-reduccion-gradual-de-plasticos-de-un-solo-uso-en-colombia/](https://www.minambiente.gov.co/minambiente-establece-medidas-para-la-reduccion-gradual-de-plasticos-de-un-solo-uso-en-colombia/), consulted 2026-11-02.
6. MinAmbiente: Gobierno nacional prohíbe plásticos de un solo uso en áreas naturales protegidas y parques nacionales naturales, 26 December 2023, [https://www.minambiente.gov.co/gobierno-nacional-prohibe-plasticos-de-un-solo-uso-en-areas-naturales-protegidas-y-parques-nacionales-naturales/](https://www.minambiente.gov.co/gobierno-nacional-prohibe-plasticos-de-un-solo-uso-en-areas-naturales-protegidas-y-parques-nacionales-naturales/), consulted 2026-11-02.
7. MinAmbiente: Plásticos por la vida, [https://www.minambiente.gov.co/plasticos-por-la-vida/](https://www.minambiente.gov.co/plasticos-por-la-vida/), consulted 2026-11-02.
8. Alcaldía de Bogotá: Plásticos de un solo uso, productos que salen del mercado en Bogotá, 8 July 2024, [https://bogota.gov.co/mi-ciudad/ambiente/plasticos-de-un-solo-uso-productos-que-salen-del-mercado-en-bogota](https://bogota.gov.co/mi-ciudad/ambiente/plasticos-de-un-solo-uso-productos-que-salen-del-mercado-en-bogota), consulted 2026-11-02.
9. ANLA: Plan de gestión ambiental de residuos de envases y empaques y de residuos de productos plásticos de un solo uso, [https://www.anla.gov.co/01_anla/permiso-y-autorizacion-plan-gestion-ambiental-residuos-envaces-y-empaques](https://www.anla.gov.co/01_anla/permiso-y-autorizacion-plan-gestion-ambiental-residuos-envaces-y-empaques), consulted 2026-10-14.
10. MinAmbiente: news release on packaging management plans, 27 March 2021, [https://www.minambiente.gov.co/?p=3803](https://www.minambiente.gov.co/?p=3803), consulted 2026-10-14.
11. Secretaría del Senado: Ley 2277 de 2022, Articles 50 to 53, [http://www.secretariasenado.gov.co/senado/basedoc/ley_2277_2022_pr001.html](http://www.secretariasenado.gov.co/senado/basedoc/ley_2277_2022_pr001.html), consulted 2026-11-02.
12. DIAN: Resolución 000005 de 2026, 9 February 2026, Diario Oficial 53.394, [https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_0005_2026.htm](https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_0005_2026.htm), consulted 2026-11-02.
13. DIAN: Comunicado de prensa 029, Minambiente y DIAN fijan reglas claras para la importación de plásticos de un solo uso en Colombia, 26 February 2026, [https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-029-2026.aspx](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-029-2026.aspx), consulted 2026-11-02.
14. Decreto 0509 de 2026, regulating Article 52 of Ley 2277 de 2022, copy hosted by Valora Analitik, [https://www.valoraanalitik.com/wp-content/uploads/2026/06/DECRETO-No.-0509-DEL-19-DE-MAYO-DE-2026-1.pdf](https://www.valoraanalitik.com/wp-content/uploads/2026/06/DECRETO-No.-0509-DEL-19-DE-MAYO-DE-2026-1.pdf), consulted 2026-11-02.
15. Accounter: summary of Decreto 0509 de 2026, 25 May 2026, [https://accounter.co/normatividad/reglamentacion-de-la-no-causacion-del-ipusui-mediante-la-certificacion-de-economia-circular-decreto-0509-de-2026](https://accounter.co/normatividad/reglamentacion-de-la-no-causacion-del-ipusui-mediante-la-certificacion-de-economia-circular-decreto-0509-de-2026), consulted 2026-11-02.
16. DIAN: Resolución 000238 de 2025, UVT for 2026, 15 December 2025, [https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_0238_2025.htm](https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_0238_2025.htm), consulted 2026-11-02.
17. Corte Constitucional: Sentencia C-506 de 2023, [https://ambitojuridico.com/sites/default/files/2024-02/Sent-C-506-23.pdf](https://ambitojuridico.com/sites/default/files/2024-02/Sent-C-506-23.pdf), consulted 2026-10-14.
18. Dubai Legislation Portal: Executive Council Resolution No. (124) of 2023, [https://dlp.dubai.gov.ae/Legislation%20Reference/2023/Executive%20Council%20Resolution%20No.%20%28124%29%20of%202023%20Regulating%20the%20Use%20of%20Single-use%20Products.html](https://dlp.dubai.gov.ae/Legislation%20Reference/2023/Executive%20Council%20Resolution%20No.%20%28124%29%20of%202023%20Regulating%20the%20Use%20of%20Single-use%20Products.html), consulted 2026-10-14.
19. Dubai Municipality: Dubai to enforce final phase of single-use plastic ban from 2026, 24 December 2025, [https://www.dm.gov.ae/dubai-to-enforce-final-phase-of-single-use-plastic-ban-from-2026/](https://www.dm.gov.ae/dubai-to-enforce-final-phase-of-single-use-plastic-ban-from-2026/), consulted 2026-10-14.
20. SPI Packaging Buyers Database: Kimberly-Clark profile, /data/packaging-buyers-database/, consulted 2026-10-14.
21. SPI Regulation Tracker: PR-CO-002, PR-CO-001, PR-AE-001 and the Colombia profile, /data/packaging-regulation-tracker/colombia/pr-co-002/, consulted 2026-10-14.