# Resolución 1407 de 2018: Colombia’s packaging EPR target hits 30% in 2030, and plastics have their own table

> Resolución 1407 de 2018 is the Colombian Ministry of Environment's packaging EPR rule: every producer of paper, board, plastic, glass and metal packaging, with no minimum volume, must file or join a waste management plan with ANLA and recover a rising share of the weight it placed on the market three years earlier, from 10% in 2021 to 30% in 2030, with plastics on a separate table since Resolución 803 de 2024.

Publisher: Strategic Packaging Insights  
Published: 2026-11-04  
Last updated: 2026-11-04  
Page: https://www.strategicpackaginginsights.com/insights/resolucion-1407-de-2018-colombia-packaging-epr-targets/

**Resolución 1407 de 2018 is the Colombian Ministry of Environment's packaging EPR rule: every producer of paper, board, plastic, glass and metal packaging, with no minimum volume, must file or join a waste management plan with ANLA and recover a rising share of the weight it placed on the market three years earlier, from 10% in 2021 to 30% in 2030, with plastics on a separate table since Resolución 803 de 2024.**

Strategic Packaging Insights (SPI) read the resolution, its two amendments and the Ministry's own training deck line by line. The result puts every target number in one place: the 2018 recovery curve, the 2024 plastics table and the 70% floor that decides how far a collective plan can lean on points instead of tonnes.

## Executive summary

Resolución 1407 of 26 July 2018, published in Diario Oficial 50.673 on 2 August 2018, is the instrument that created extended producer responsibility for packaging in Colombia (Cancillería normograma). It does not charge a fee per tonne. It requires each producer to formulate, file with the national environmental licensing authority, ANLA, implement and keep current a Plan de Gestión Ambiental de Residuos de Envases y Empaques, alone or in a collective plan, and to report each year on how much packaging waste it has had recovered.

The targets are set in Article 9 as a percentage of the weight a producer placed on the market in a base year, the third year before the year being evaluated. Tabla 1 rises by 2 points a year from 10% in 2021 to 24% in 2028, then by 3 points to 27% in 2029 and 30% in 2030 (Exhibit 1). For a 2026 report on 2025, by SPI's reading, the target is 18% of 2022 tonnage.

Two amendments rewrote the system. Resolución 1342 of 24 December 2020 moved the first filing date to 31 January 2021, set the multicriteria floor at 70% of the quantitative target with 110 points to pass, made recyclers register and replaced every annex. Resolución 0803 of 24 June 2024 brought single-use plastic products into the plans, split plastics out of Tabla 1 into a new Tabla 1-a and required plastics to reach 100% of their targets (Exhibit 2).

The plastics table is the change most companies have not yet priced. On the Ministry's own training deck, the general plastics recovery target is 4% for 2025, 10% for 2027 and 30% for 2030, while PET and HDPE packaging follow the 18% to 30% curve, and none of it can be offset by paper or glass (Exhibit 4).

For leaders, the practical message is to manage Colombia as two ledgers, one for paper, board, glass and metal with a 70% floor in collective plans and one for plastics with no floor at all, and to lock in transformer certificates before each March or April filing.

## Key findings

1. Resolución 1407 de 2018 was issued on 26 July 2018 and has applied since publication in Diario Oficial 50.673 on 2 August 2018; it covers paper, board, plastic, glass and metal packaging and has no minimum volume threshold (Cancillería normograma; ANLA).
2. Tabla 1 sets ten yearly recovery targets, from 10% for 2021 to 30% for 2030; ANLA confirms 12% for 2022 on 2019 tonnage, and ANDI's collective plan reports 16% for 2024 on 2021 tonnage.
3. Resolución 1342 de 2020, issued 882 days after the original by SPI's count, amended Articles 2, 3, 8, 10, 15, 16 and 18, added a returnability indicator and replaced Annexes I to V (Cancillería normograma).
4. Resolución 0803 de 2024 added Tabla 1-a: the general plastics recovery target runs 4%, 6%, 10%, 16%, 22% and 30% for 2025 to 2030, PET and HDPE run 18% to 30%, and plastics must reach 100% of target (Art. 12, para. 2; MinAmbiente deck; SPI has not yet confirmed the Tabla 1-a values against the Diario Oficial image).
5. **SPI calculation:**  ANDI's Visión Circular collective, 372 producers, had a 2024 target of 78,511.01 tonnes and recovered 56,095.82 tonnes, 71.4% of the target and 11.4% of its 2021 baseline, clearing the 70% floor by 1,138.11 tonnes with multicriteria points covering the rest.
6. Resolución 1407 has no sanctions article; ANLA assesses late or missing plans and missed targets under Ley 1333 of 21 July 2009, and SPI knows of no published sanction under the resolution at 4 November 2026.

## What Resolución 1407 de 2018 requires of producers

The resolution starts from a broad producer definition. ANLA reads it to cover anyone who manufactures or imports goods for final consumers, or sells products under its own brand, in packaging meant for a single use, and its guidance states that no minimum or maximum quantity of packaging placed on the market applies before a company counts as a producer (ANLA). Since Resolución 0803 de 2024, producers and importers of single-use plastic products sit in the same scope (Res. 0803, Art. 2).

The Ministry has applied that reading to small cases. In a legal concept of 27 August 2024, its legal office told a company that bags its products for clients that anyone placing single-use packaging on the market is a producer under Article 3 as amended, and that where a product is not on the Law 2232 ban list, Resolución 1407 applies; the concept states that it is general and not binding (MinAmbiente, Concepto 13002024E2033074).

Three groups are excluded. Resolución 1342 de 2020 rewrote the exclusion paragraph to leave out packaging that is hazardous waste, wood and textile or natural fibre packaging other than paper and board, and packaging of pharmaceuticals and medicines (Res. 1342, Art. 1; CRA normative copy). ANLA's page describes the third group more narrowly, as primary packaging for medicines (ANLA).

The core duty is the plan. Article 4 requires every producer to formulate, file, implement and keep current a plan; Article 5 lets producers act collectively through a legal entity or a signed agreement, with members of a legal entity bound jointly; and Article 6, as replaced in 2024, sets the content in two parts: identification, governance, logistics, collection points, financing and partnerships, then a baseline of materials placed on the market with plastics split by resin (Cancillería normograma; Res. 0803, Art. 6).

Other actors carry lighter duties. Retailers must support plans, give space for collection points and tell consumers how to return packaging (Art. 12); packaging manufacturers and importers must support plans and ecodesign on request (Art. 13); waste managers report coverage and capacity (Art. 14); transformers certify recovered material (Art. 15); consumers separate at source (Art. 16); and municipalities coordinate their recycling with producer plans (Art. 17). The producer is the only party with a numerical target.

SPI analysis

The absence of a threshold is the feature that most separates Colombia from US state laws and from South Africa, both covered in [Ledger 85](https://www.strategicpackaginginsights.com/insights/epr-producer-definition-eu-uk-us-india/). A brand with one imported line is in scope from its first unit, which in practice pushes small producers into collective plans.

## Three instruments, three rewrites: 1407, 1342 and 803

Resolución 1407 has been amended twice in six years, and each amendment changed different articles (Exhibit 2). [Ledger 28](https://www.strategicpackaginginsights.com/insights/latin-america-packaging-epr-chile-colombia-brazil/) shows where these sit beside Law 2232; Exhibit 2 goes one level down, to the articles.

The 2018 text gave producers until the end of 2020. Article 8 as first issued required producers existing on 31 December 2017 to file by 31 December 2020, new producers to file by 31 December of the year after their first full fiscal year, and all progress reports by 30 April of the year after the evaluation period, with the base year fixed as the third year before (Ámbito Jurídico copy).

Resolución 1342, published in Diario Oficial 51.541 on 28 December 2020, moved the first filing to 31 January 2021 and opened a pilot route: producers that had filed pilot projects with ANLA before 31 December 2019 could report certified 2020 results by 31 March 2021, and those results counted toward the 2021 target (Res. 1342, Arts. 3 and 4). It also created a returnability efficiency indicator, which subtracts uncollected and rejected weight, and let a producer certify its returnable system through an ONAC-accredited body or through the Annex V requirements (Arts. 8 and 9).

Resolución 0803, published in Diario Oficial 52.799 on 26 June 2024, was mainly a regulation of Law 2232 of 2022. For packaging producers its effect was to reopen every plan: producers existing on 31 December 2022 had to file or update by 31 December 2024 (Art. 23), and from the 2025 reporting year ANLA accepts only the 0803 formats (ANLA). It also repealed the 2016 plastic bag resolution from 7 July 2024 (Art. 26), a point [Ledger 81](https://www.strategicpackaginginsights.com/insights/colombia-law-2232-single-use-plastics-ban-list-2030/) covers with the ban list.

SPI analysis

The pattern is two rewrites in 2,160 days, by SPI's count from July 2018 to June 2024. A plan written for 2021 is now on its second set of formats and its second target structure, so a country team should treat its plan approval file, not the 2018 text, as the source of its obligations.

## Resolución 1407 de 2018 targets: the base-year lag in practice

Every target in Tabla 1 is applied to an older year's tonnage. Article 8, kept in each version, fixes the base year as the third year before the evaluation period (Res. 0803, Art. 23). ANLA's FAQ gives the worked example: for an existing producer, the second target, for 2022, is 12% of the total weight of packaging placed on the market in 2019 (ANLA). Exhibit 3 maps the whole decade.

The lag cuts both ways. A growing brand faces a target on smaller, older volumes; a shrinking brand recovers against a past it no longer sells. ANDI's collective plan shows the effect: its baseline moved from 439,096.62 tonnes in 2018 to 485,675.71 in 2019, 442,722.06 in 2020 and 490,693.8 in 2021, so the dip in the pandemic year lowered the 2023 target base by 8.8% against 2019, by SPI's calculation (ANDI, March 2025).

Surplus is not banked for long. ANLA's FAQ states that tonnes recovered above a year's target count only toward the following year, so over-delivery buys one year of slack, not a reserve (ANLA). The resolution also adds geography: coverage had to include San Andrés, Providencia and Santa Catalina from 2022 and one more city each year from 2023 to 2028, ending with Quibdó (Art. 9).

Industry read the curve as a 2030 promise early. When Grupo Nutresa joined ANDI's Visión 30/30 on 16 August 2019, it described a goal for member companies to recover 30% of their packaging material by 2030, with an initial measurement at 10% on 31 December 2021, the two ends of Tabla 1 (Grupo Nutresa, 16 August 2019).

## Plastics on their own table since Resolución 0803 de 2024

Article 7 of Resolución 0803 added a literal b) to Article 9 of Resolución 1407: targets for collection, recovery and recycled content in plastic packaging and single-use plastic products, set out in Tabla 1-a and applied to the base-year weight (Res. 0803, Art. 7). The table is an image in the consolidated government texts. SPI read the values from the Ministry's own training deck on the resolution and found the same rows in a March 2025 Colombian government presentation (Exhibit 4).

Two rules make Tabla 1-a harder than its numbers look. Article 12, paragraph 2 keeps the minimum of 70% of target for paper, board, glass and metal but says plastics may not fall below 100% of the Tabla 1-a targets (Res. 0803, Art. 12). And ANLA's tutorial on Resolución 0803 states that plastic recovery cannot be offset with other materials from 2024 onward, while paper, board, glass and metal keep their original targets (ANLA).

The general line is lower than the old curve at the start and equal to it at the end (Exhibit 5). A producer of flexible snack films or polypropylene tubs had, before 2024, a single target shared with its cartons. It now has 4% for 2025 on plastics alone, rising 7.5 times to 30% in 2030, by SPI's calculation, with no points to fall back on.

SPI analysis

The curve is gentle for two years and steep for three. Between 2027 and 2030 the general plastics target rises by 20 points, against 8 points for paper, glass and metal over the same years, by SPI's calculation. The recycled-content columns overlap Law 2232's Article 17 goals, which [Ledger 81](https://www.strategicpackaginginsights.com/insights/colombia-law-2232-single-use-plastics-ban-list-2030/) explains; Tabla 1-a is how the Ministry measures them inside the plan.

How the plastics base is counted matters as much as the percentage. Resolución 0803 replaced Article 6 so that the plan baseline lists plastics by resin, in seven groups from PET, HDPE, PVC, LDPE, PP and PS to other plastics, and the weight placed on the market is calculated by multiplying the units placed on the market by the net weight of each unit, or from the certified weight of material bought in the base year (Res. 0803, Art. 6 and Annex II). For multimaterial packaging that contains plastic, the producer reports the plastic component as a share of weight, so a laminated pouch or a carton with a polyethylene layer adds tonnes to the plastics ledger, not only to paper (Res. 0803, Art. 6).

The transition was not abrupt. ANLA's tutorial notes that, for the 2021 to 2024 evaluation years, targets could be met with packaging waste that the producer had not itself placed on the market, and that obligations still pending from those years can be closed only by filing an individual plan under Resolución 0803 with the updated Annexes II and V (ANLA). From the 2025 reporting year, the split ledger applies in full.

SPI analysis

Resin-level baselines change the data a country team needs. A producer that reported one plastics figure in 2021 now needs unit counts and net weights by resin and by multimaterial share for 2022 onward, because 2022 is the base for the 2025 evaluation year, the opening year of Tabla 1-a.

## The multicriteria rule and the 70% floor

Article 10 lets collective plans count more than tonnes. Tabla 3 of the 2018 text scores up to 100 points for the recovery target itself, up to 30 for geographic coverage across four city and municipality tiers, 25 for spending more than 10% of the plan's yearly cost on applied research and experimental development, and 10 for spending at least 10% on awareness and citizen culture (Ámbito Jurídico copy). Exhibit 6 sets the criteria out.

The 2020 amendment fixed both ends. Resolución 1342 set the pass mark at 110 points in whole numbers and drew a hard line on tonnes, in a sentence ANLA repeats in its guidance.

> "No se podrá aplicar la evaluación multicriterio para porcentajes de aprovechamiento menores al 70% de la meta cuantitativa."

In English: SPI's translation: "The multicriteria evaluation may not be applied to recovery percentages below 70% of the quantitative target."

***Ministry of Environment and Sustainable Development** , [Resolución 1342 de 2020, Article 5](https://www.cancilleria.gov.co/sites/default/files/Normograma/docs/pdf/resolucion_minambienteds_1342_2020.pdf), 24 December 2020*

The arithmetic follows. A collective plan at exactly 70% of its tonnes scores 70 points and needs 40 more from the 65 available; a plan at 85% needs 25. An individual plan cannot use the method at all, so its floor is 100%. After Resolución 0803, the method is also closed to plastics, which must reach 100% of Tabla 1-a in every plan.

SPI analysis

The 70% floor turns the multicriteria rule into a cap on substitution, not a discount. Points can replace at most 30% of the tonnes, which is exactly the reduction ANDI's collective used in 2024 (Exhibit 10).

## A framework: four producer positions under Resolución 1407

SPI sorts producers by two choices that decide their real target: the plan route and the material mix (Exhibit 7). The framework is built from Articles 9, 10 and 12 and applies to any producer, from a single importer to a national brand.

Position A is where most of ANDI's members sit, and it is the only one where spending on research and coverage substitutes for tonnes. Position B suits producers with returnable systems, which Resolución 1342 lets them certify through an ONAC-accredited body (Res. 1342, Art. 9). Positions C and D are new since 2024, and most food and drink brands are now in C: their glass and cartons can lean on points while their films and bottles cannot.

## SPI scenarios: tonnes a producer must certify

The scenarios below use one illustrative producer and three plan routes (Exhibit 8). They are in tonnes, so no currency is involved. Recovery costs in COP vary by material and city and are not published by ANLA, so SPI has not priced them.

Two results stand out. The plan route moves the 2027 total by 66 tonnes, or 18.1% of the low case, by SPI's calculation; the calendar moves it by far more, since the low case rises 81.3% from 2027 to 2030. And plastics, which are 60% of this producer's base tonnage, are 57.7% of the 2027 low-case obligation and 68.2% of the 2030 low case, because points cannot touch them.

SPI analysis

The scenario is the business case for collective plans and against counting on them. Joining a collective cuts the non-plastic obligation by up to 30%, but for a plastics-heavy portfolio the saving shrinks each year as the Tabla 1-a lines rise.

## Reporting and proof: VITAL, the fourth digit and transformer certificates

Every plan and report goes through ANLA's VITAL window, open Monday to Friday from 8:00 to 16:00 (ANLA). Reports cover 1 January to 31 December of the previous year and are due in March if the fourth digit of the plan file number is 1 to 5 and in April if it is 6 to 0; the Ministry's deck gives the example that file PGE0001-00-2019 reports in March (Res. 0803, Art. 23; MinAmbiente deck). ANLA's advice on timing is plain.

> "Se recomienda radicar la documentación con tiempo suficiente y no esperar hasta la fecha límite establecida."

In English: SPI's translation: "It is recommended to file the documentation with enough time and not to wait until the established deadline."

***ANLA** , national environmental licensing authority, [plan guidance page](https://www.anla.gov.co/01_anla/permiso-y-autorizacion-plan-gestion-ambiental-residuos-envaces-y-empaques), consulted 4 November 2026*

Proof rests on the transformer, the company that turns recovered material into a new input. Article 15 makes transformers certify the material they receive using Annex I; Resolución 1342 added that from 2021 they must register with their regional or urban environmental authority by 31 March each year using Annex IV, and from 2022 report substantial changes in capacity, address or material by the same date (Res. 1342, Art. 6). Environmental authorities then send ANLA the list of registered transformers by 30 April (Art. 18). Exhibit 9 lays out the yearly cycle.

The calendar is close. From 4 November 2026, the March 2027 window opens in 117 days and the April window closes in 177, by SPI's count, and those reports cover 2026 against 2023 tonnage. For the plastics lines, they are the second year of Tabla 1-a, at 6% for general plastics and 20% for PET and HDPE.

## In practice: what collective plans report

In practice: Visión Circular ANDI.

The national business association's collective plan, launched in 2019 as Visión 3030 ANDI and filed as PGE0004-00-2019, had 372 producers in 73 activity codes at the end of 2024. Its 2024 target was 16% of a 2021 baseline of 490,693.8 tonnes, or 78,511.01 tonnes; multicriteria points for coverage, worth 3,925.55 tonnes, and for research spend, worth 19,627.75 tonnes, cut the tonnes it had to show to 54,957.71, and it reported 56,095.82 tonnes recovered across 228 municipalities in 30 departments (ANDI, March 2025). The report describes the result as 16.23% compliance on the 2021 baseline once the multicriteria are counted.

By SPI's calculation, the two reductions add up to exactly 30.0% of the target, so the plan used the whole multicriteria allowance, and its physical recovery was 11.4% of the baseline, 71.4% of the full target. Coverage earned 19.4 points in the report's table but supplied only 5.0% of the reduction once research spend had supplied 25.0%, which suggests the points beyond the floor bring no further credit; SPI has not yet confirmed that reading with ANLA. The awareness criterion scored no points.

In practice: Grupo Nutresa.

The Colombian food group joined Visión 30/30 on 16 August 2019, when more than 100 companies from 19 sectors were taking part, and set its own aim of cutting packaging material use by 12% by the end of 2020 (Grupo Nutresa, 16 August 2019). Its release tied the collective to the commitments in Resolución 1407; SPI has not found a later company figure for its Colombian recovery tonnes.

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/)). Under the framework in Exhibit 7, a tissue and personal care producer with film wraps falls in position C or D; the profile does not state which plan the Colombian company files or joins.

## Industry reaction

ANDI's 2024 collective report frames the system's results as supply chain building rather than tonnage alone.

> "Actualmente el plan cuenta con 52 plantas de transformación con acuerdos de cadena y certificación."

In English: SPI's translation: "The plan currently has 52 transformation plants with chain agreements and certification."

***ANDI** , national business association, [Visión Circular ANDI collective management report](https://www.andi.com.co/Uploads/UAVC-2024.pdf), March 2025*

The same report records progress on plastics returnability under the 1342 indicator.

> "Adicional, es el primer año en el que se logra demostrar retornabilidad de materiales plásticos."

In English: SPI's translation: "In addition, it is the first year in which returnability of plastic materials could be demonstrated."

***ANDI** , national business association, [same report](https://www.andi.com.co/Uploads/UAVC-2024.pdf), March 2025*

The report lists 148 waste managers and 57 recycler organisations representing 7,637 informal recyclers in its chain, and more than COP 2,000 million directed to 15 circular innovation projects (ANDI, March 2025). The Ministry's last public count of plans dates from March 2021, when it reported 233 plans, 50 collective and 183 individual, after 27 collective pilot projects in 2020 (MinAmbiente, 27 March 2021). SPI found no later Ministry or ANLA total for plans, producers or national recovered tonnes.

## Enforcement and what is still unknown

Resolución 1407 has no penalty article. ANLA's guidance states that where the conditions of a presumed breach arise, late or missing plans and reports and missed targets are analysed under Ley 1333 of 21 July 2009, the environmental sanctioning procedure (ANLA). SPI has not yet confirmed the current fine scale of that law in COP and knows of no published sanction under Resolución 1407 at 4 November 2026.

Three points remain open. First, the Tabla 1-a values come from the Ministry's deck, not the Diario Oficial image. Second, how ANLA treats multicriteria points beyond the 30% cap is inferred from one report. Third, the ANLA monitoring fees under Resolución 1140 de 2022 are not stated on the guidance page. For fee design comparisons, [Ledger 88](https://www.strategicpackaginginsights.com/insights/how-epr-fees-are-calculated-governance-14-markets/) and [Ledger 04](https://www.strategicpackaginginsights.com/insights/epr-fees-per-tonne-2026/) show how markets that charge per tonne differ from Colombia's plan model.

## What leaders should do now

1. **Colombia country manager, by 31 December 2026:**  pull the plan approval file and confirm the plan number's fourth digit, the base-year tonnage for 2023 and the Tabla 1-a lines that apply.
2. **Packaging and procurement teams, by the March or April 2027 report:**  split the 2023 baseline by resin and confirm the plastics lines will reach 100%, since no points apply to them.
3. **Sustainability lead for a collective plan member, by Q1 2027:**  ask the collective how much of its 30% multicriteria allowance it used for 2025 and what that implies for each member's tonnes.
4. **Supply chain and recycler relations, by 31 March 2027:**  check that every transformer issuing certificates is registered with its regional or urban authority for 2027.
5. **Finance, at the 2027 budget:**  budget Colombian recovery in COP for 2027 to 2030 on the steeper plastics curve, with the general line rising from 10% to 30%.
6. **Legal and compliance, before each filing:**  keep the plan, certificates and VITAL receipts in one file; this is business advice, not legal advice, so check with counsel on any sanction exposure.

## Questions for your board

- Which of the four positions in Exhibit 7 does each of our Colombian businesses hold?
- What share of our Colombian base-year tonnage is plastic, and are we at 100% of every Tabla 1-a line?
- If our collective plan lost its multicriteria points, how many tonnes would we be short?
- Do our transformers' registrations and certificates match the tonnes we report?
- Who owns the 2027 report window, and do they know our file digit?

## What to watch

- **31 December 2026:**  filing deadline for producers whose first fiscal period was 2025, the end of the year after it (Res. 0803, Art. 23).
- **1 March to 30 April 2027:**  progress reports on 2026, against 2023 tonnage, by the fourth digit of each file number (ANLA).
- **31 March 2027:**  transformer registrations with regional and urban authorities (Res. 1342, Art. 6).
- **2028:**  the last city, Quibdó, joins the coverage schedule (Art. 9).
- **2030 evaluation year:**  Tabla 1 and every plastics recovery line reach 30%, reported in March or April 2031.

## Methodology

- **Data used:**  SPI rules [PR-CO-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-001/) and [PR-CO-002](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-002/) and the Colombia profile in the [SPI Regulation Tracker](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/colombia/pr-co-001/) (14 October 2026), brought up to date from the texts of Resolución 1407 de 2018, Resolución 1342 de 2020 and Resolución 0803 de 2024 on the Cancillería, CRA, ICFES and Alcaldía de Bogotá normative registers, the 2018 text as first issued (Ámbito Jurídico copy), the Ministry's Resolución 0803 training deck (ANDI copy), ANLA's guidance pages, a Ministry release of 27 March 2021 and legal concept of 27 August 2024, ANDI's March 2025 collective report and a Grupo Nutresa release. Consulted 4 November 2026.
- **Texts:**  the Ministry does not host the consolidated resolutions on its own site, so SPI used government normative registers that reproduce the Ministry's text. Tabla 1 and Tabla 1-a are images in those registers; Tabla 1 was read from the text as first issued and matched to ANLA's 12% for 2022 and ANDI's 16% for 2024, and Tabla 1-a was read from the Ministry's deck. No later amendment of Resolución 1407 after Resolución 0803 de 2024 was found at 4 November 2026.
- **Translations:**  quotes are given in Spanish with SPI's translation. Article summaries are SPI's English summaries.
- **Calculations:**  labelled SPI calculation. Tonnes only, so no currency is involved; the only money figure is ANDI's in COP. The Exhibit 8 producer is an assumption, not market data. Days are calendar days from 4 November 2026.
- **Limitations:**  SPI has not yet confirmed Tabla 1-a against the Diario Oficial image, the ANLA fee amounts under Resolución 1140 de 2022, the fine scale of Ley 1333 de 2009, or a national count of plans after March 2021. This is business analysis, not legal advice; check with counsel where it applies.

## Sources

1. Ministerio de Ambiente y Desarrollo Sostenible, Resolución 1407 de 2018 (26 July 2018, Diario Oficial 50.673), consolidated text, Cancillería normograma PDF, [https://www.cancilleria.gov.co/sites/default/files/Normograma/docs/pdf/resolucion_minambienteds_1407_2018.pdf](https://www.cancilleria.gov.co/sites/default/files/Normograma/docs/pdf/resolucion_minambienteds_1407_2018.pdf), consulted 2026-11-04.
2. Ministerio de Ambiente y Desarrollo Sostenible, Resolución 1407 de 2018, consolidated text, 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 2026-11-04.
3. Ministerio de Ambiente y Desarrollo Sostenible, Resolución 1407 de 2018 as first issued, with Tablas 1 and 3, Ámbito Jurídico copy, [https://www.ambitojuridico.com/sites/default/files/BancoMedios/Archivos/res-1407-18%28minambiente%29.pdf](https://www.ambitojuridico.com/sites/default/files/BancoMedios/Archivos/res-1407-18%28minambiente%29.pdf), consulted 2026-11-04.
4. Ministerio de Ambiente y Desarrollo Sostenible, Resolución 1342 de 2020 (24 December 2020, Diario Oficial 51.541), Cancillería normograma PDF, [https://www.cancilleria.gov.co/sites/default/files/Normograma/docs/pdf/resolucion_minambienteds_1342_2020.pdf](https://www.cancilleria.gov.co/sites/default/files/Normograma/docs/pdf/resolucion_minambienteds_1342_2020.pdf), consulted 2026-11-04.
5. Ministerio de Ambiente y Desarrollo Sostenible, Resolución 1342 de 2020, CRA normative copy, [https://normas.cra.gov.co/gestor/docs/resolucion_minambienteds_1342_2020.htm](https://normas.cra.gov.co/gestor/docs/resolucion_minambienteds_1342_2020.htm), consulted 2026-11-04.
6. Ministerio de Ambiente y Desarrollo Sostenible, Resolución 0803 de 2024 (24 June 2024, Diario Oficial 52.799), ICFES normograma PDF, [https://normograma.icfes.gov.co/docs/pdf/resolucion_minambienteds_0803_2024.pdf](https://normograma.icfes.gov.co/docs/pdf/resolucion_minambienteds_0803_2024.pdf), consulted 2026-11-04.
7. Ministerio de Ambiente y Desarrollo Sostenible, Resolución 0803 de 2024, Alcaldía de Bogotá legal register, [https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=159157](https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=159157), consulted 2026-11-04.
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