{"id":7514,"date":"2016-07-28T03:22:00","date_gmt":"2016-07-28T08:22:00","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-79\/"},"modified":"2020-10-26T08:13:32","modified_gmt":"2020-10-26T13:13:32","slug":"dian-revenue-ruling-79","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-79\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Reusable packages for the transport of goods are not eligible for the \u201cVallejo Plan\u201d foreign trade benefits <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>These packages, which are returned to Colombia for their use in new export operations, are not part of the final product which is finally exported and that is processed or produced in Colombia <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In its Revenue Ruling No. 12573 of May 20<sup>th<\/sup> 2016, the Colombian Tax Authority \u2013DIAN\u2014 noted that packages of the types \u201cBig Bag\u201d or \u201csuper-packs\u201d, and \u201cpack-less\u201d or \u201cpallet\u201d, which are used to pack exported goods, and that may be used two or more times in foreign trade operations, cannot be included as products belonging to the special \u201cVallejo Plan\u201d foreign trade program.<\/p>\n<p style=\"text-align: justify;\">To the extent that these packages are not intended for their sale in foreign markets, as they are re-imported to Colombia and reused during their useful life to export new products, they cannot be included as part of the program of Special Import &#8211; Export System &#8220;Vallejo Plan&#8221;.<\/p>\n<p style=\"text-align: justify;\">Please note that the \u201cVallejo Plan\u201d program is a foreign trade instrument created to promote Colombian goods and services exports.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reusable packages for the transport of goods are not eligible for the \u201cVallejo Plan\u201d foreign trade benefits<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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