Through Establishing Rules On Exceptional Treatment For Territorial Regimes Are Issued

Original Language Title: Por medio de la cual se expiden normas sobre tratamientos excepcionales para regímenes territoriales

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LAW 677 2001
(August 3)
Official Gazette No. 44509 of August 4, 2001
By establishing rules on exceptional treatment for territorial regimes are issued. Summary

Term Notes


ARTICLE 1o. OBJECT. The purpose of this chapter is the creation of special legal conditions for the promotion, development and execution of production processes of goods and services for export in Special Economic Zones which are established by this law within the territorial limits municipalities and metropolitan areas created by law, of Buenaventura, in the department of Valle del Cauca; Cucuta, in the department of Norte de Santander; Valledupar, department of Cesar; and Ipiales, in the department of Nariño.
PARÁGRAFO. Effective Notes

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Article 2.
. DEFINITION. It is understood by Special Economic Zones the areas of the country corresponding to four established border municipalities.
In the previous article which will apply to new companies established a special legal regime to promote economic and social development for the benefit of national progress through the export of goods and services subject.

ARTICLE 3. GEOGRAPHIC SCOPE OF OPERATION. The boundaries of each zone coincide with those of the municipalities listed in this law.

ARTICLE 4. PURPOSE. To regulate, interpret and apply the provisions making up the rules for economic activities in the areas mentioned in article 1 .; It will be considered that its sole purpose is to attract and generate new investments to strengthen the process of national export by creating special conditions that favor the inflow of private capital and to encourage and facilitate the export of goods and services produced in Colombia .

The 5th ITEM. ACTIVITIES COVERED. The scheme applies to industrial projects which have a direct connection with the purpose defined in the previous article and whose duration is not less than five years.
However, industrial projects to be developed that use agricultural raw materials must export all of the goods obtained from such raw materials from the implementation of the respective projects.

ARTICLE 6o. USERS. They may be users of SEZ export legal persons entering into the contract for admission to the corresponding zone, regardless regardless of their nationality.
users shall also be considered national or foreign legal entities legally established in Colombia with tax identification number itself, that advance development works, construction and basic infrastructure, technological and civil services, as well as those engaged resource training and specialized, within the geographical scope of operation of SEZ export human potential.

ARTICLE 7. CONDITIONS OF ACCESS. For an industrial project may be qualified as eligible, you must meet the following requirements:
1. The investment must be new and therefore can not involve the relocation of domestic or foreign industry.
2. The investment should only be developed within the geographical scope of the municipalities declared as Special Economic Zones.
3. The minimum investment must be a million dollars of the United States (US $ 1,000,000) during the first two years, which should be increased to a million and a half dollars of the United States (US $ 1,500. 000) in the third year and finally will be increased to two million dollars of the United States (US $ 2,000,000) in the fourth year. Effective Notes

Effective Jurisprudence

4. The investment will materialize within the first years of the project, in accordance with the commitments adopted in the respective admission contract.
5. At least eighty percent (80%) of sales of the company should be directed at foreign markets.
6. Assume the obligation to comply with quantifiable commitments generation number and type of jobs, incorporating advanced technologies, linking with the national industry, stay in the area, clean production and preserving among others, economic, social and cultural aspects of the area, according to the characteristics of the project.

7. The national government is empowered to review and adjust the parameters of access, in order to ensure compliance with the object and purpose of the Special Economic Zones.
B. Legal persons wishing to advance projects and training specialized human resource potential, urban infrastructure, road systems, utility networks and general facilities to ensure the different modes of transport, must meet the following requirements:
1. Project Description to facilitate the installation of new companies that meet the purpose of SEZs in particular export article 4. of this law.
2. Technical, financial and economic feasibility of the project, in which the strength of it is shown.
3. Determination of the composition or possible composition of society.
4. Get in if necessary and depending on the project, work or activity in question, the respective Environmental License and / or environmental management tool appropriate in accordance with the provisions of current environmental regulations.
The rating of the above projects will be undertaken by a committee composed of the Ministry of Foreign Trade, the National Planning Department and the Mayor of the relevant municipality. In the case of projects that use agricultural raw materials, the Committee shall consist of the Ministry of Agriculture and Rural Development.

Article 8. ADMISSION AGREEMENT. Industrial projects to obtain qualification eligible by the Committee established by the National Government, shall enjoy the benefits established in the first chapter of this law, once they have signed admission contract within which the commitments are defined assuming the interested. For signing the contract, interested parties must be a legal person under any of the forms of commercial society. The Committee has thirty (30) days to approve or disapprove the contract.
The contracts will be signed by the legal representative of the company, by the Minister of Foreign Trade, the Director of the Tax and Customs and the mayor on behalf of the corresponding municipality.
They may also be invited by the National Government to sign special provisions related to contracts, other authorities through them seek help develop the area concerned.
The application of the special arrangements shall be subject, in addition to the requirements outlined in the second article of this law, compliance with targets set in the contract to promote the realization of the purposes for which it was created the area.
The contract commitments, terms and indicators shall be established to assess the progressive realization of the agreed goals.
The duration of each contract will be agreed by the parties, but may not be less than five (5) years nor more than twenty (20) years. The extension of its validity shall be subject to prior assessment of compliance with the agreed targets. For the Committee established by the National Government, analyze the appropriateness of the possible extension of the scheme according to the assessment of the results obtained with it.

Article 9. COMPLIANCE POLICY. Once signed admission contract whose project has been eligible, the applicant must provide a guarantee of value of the Nation - Ministry of Foreign Trade - in order to secure the fulfillment of all the commitments made in the respective admission contract. The amount of the guarantee will be ten percent (10%) of total investment.
When importing capital goods, machinery, equipment and parts required in the development of a project shall be formed for a term of permanence of goods in the country, bank or insurance company guarantee for the Directorate of National Taxes and Customs, up to one hundred percent (100%) of the amount of customs duties that would cause if imported by ordinary import mode. In this case the goods remain under restricted disposal.
The guarantee is designed to ensure the payment of customs duties that are caused, in the event that the deadlines specified in the resolution of non-compliance have not undergone the goods to the respective mode of importation or exportation, and when a violation of the commitments of exclusive destination of goods for the purposes specified in the contract.

The introduction into the national customs territory without payment of customs duties on goods brought into SEZs export, the disposal thereof different to those authorized in the customs legislation, or destination for different purposes those set out in the contract will result in the seizure and confiscation of the goods and the application of sanctions by the customs regulations.

ARTICLE 10. PRINCIPLES OF OPERATION. Among the areas the following operating principles apply:
1. The benefits of the special scheme will be effective with respect to users in the admission contract commit themselves to specific goals within certain deadlines. In the contract terms, technical benchmarks and indicators shall be established to assess the progressive realization of the agreed goals. Who may request the breach once an additional period may not exceed one third of the original deadline. The selection committee will decide whether to grant or not and under what conditions. If the obligation is fulfilled, the Nation-Ministry of Foreign Trade - declare the breach of commitments by moti vated resolution, in which the suspension of all benefits provided in the Indenture will be ordered, payment of a fine of up to the total value of the guarantee and a deadline for goods which have been made without payment of customs duties may be re-exported or subject to the respective import mode it will be indicated.
2. The enjoyment of the benefits of the special scheme also may be conditioned on the admission contract, compliance with targets set in the contract to promote the realization of the purposes for which it was created the area. These goals may involve export volume, generation number and type of jobs, incorporating advanced technologies, linking with the national industry, stay in the area, clean production and other economic, social and cultural aspects priority consideration by the national authorities or municipal in line with their development plans.
3. The benefits covered by this special scheme may be supplemented by other established laws, ordinances, agreements, decrees, resolutions or other administrative acts. In any case the distribution of powers between local authorities be respected, especially municipal autonomy. This does not mean that developing the principle of coordinating the different territorial entities attend the creation of administrative, tax, urban, or any other, special to facilitate the achievement of the purposes of each of the areas conditions.
4. Among the areas the activities of monitoring compliance with the agreements contained in contracts for admission will be back character and will be directed exclusively to periodically evaluate the results achieved.
These activities shall be exercised by private external audit mechanisms.
5. In the execution of contracts admission rules governing international trade is strictly respected.
6. All public authorities shall endeavor to facilitate the development of activities within SEZ export, they presume the good faith of its users and does not require additional requirements under this law to grant the benefits of it, in accordance with articles 83 and 84 of the Constitution.
national, departmental and municipal. The Nation, departments and municipalities, through the competent authorities, defined by interinstitutional agreements assume the commitments regarding the creation of conditions necessary and appropriate for the efficient functioning of SEZ export. The agreements may be different in each case because of the specific characteristics of each municipality. The terms of the appropriate institutional arrangements will be annexed to the contract for admission to the respective area. Each of the local authorities, through the competent authorities, issue unilateral administrative acts in which its willingness to fulfill each of the commitments expressed, as well as the means and time to do so.

The competent authorities shall establish in accordance with their public policies the object of such agreements and pay special attention to the support that users require in areas such as the construction of physical infrastructure, development and quality of public services, efficient operation information infrastructure, communications, presence and effective action of security services. This does not prevent users participate in the implementation of activities and corresponding works on the terms agreed.

ARTICLE 12. EXTERNAL AUDIT. Industrial and infrastructure projects must hire an external audit with a renowned company, which will review at least once a year the commitments made in the admission contract. Once developed, the reports should be submitted to the Ministry of Foreign Trade and the National Planning Department.

ARTICLE 13. RENTING OF BUILDINGS. Entities Public Administration may enter into lease contracts with industrial users who have concluded an agreement admission on their property are not affected to pay its own obligations or social security, for a term equal to the effective the contract, the lease fee shall correspond to payments of taxes and other expenses associated with the conservation and improvement of the respective field. At the end of the expiration of the lease, the lessor state entity recognizes no concept of any amount for improvements made on the property leased under this regime.
The leases, of which this article refers, may be extended for the entire period of the contract of admission.

ARTICLE 14. DURATION. The special regime of SEZ export shall be fifty years, after which may be extended by a decree issued by the Government. The extension of its validity shall be subject to prior assessment that the respective zone is meeting the objectives for which it was created. The Ministry of Foreign Trade, directly or through a particular hired for that purpose, evaluating and prepare the report to the President of the Republic.


A) Employment contracts concluded between workers and companies that have signed a contract for admission shall be governed in essence by the Labour Code;
B) Companies that have signed an admission contract with two (2) or more shifts, may establish sessions whose duration shall not exceed six (6) hours and thirty-six (36) to week without night surcharge or scheduled for Sunday or holiday work is generated. Notwithstanding the foregoing, the worker will earn at least the legal minimum wage and is entitled to a weekly day of rest paid that should not necessarily coincide with Sunday;
C) Companies that have signed a contract for admission, contributions on wages of workers directly linked to these companies, the Colombian Family Welfare Institute, ICBF, the National Apprenticeship Service and Compensation Funds will be fifty percent (50%) of the enforceable by labor legislation during the five (5) years following its establishment, without prejudice to the right of workers to total benefits and services provided by the respective entity.
To give effect to this reduction, the employer must report the news to the Ministry of Labour and Social Security and must demonstrate compliance with commitments job creation agreed in the contract of admission, must also prove that it has not incurred layoffs groups during the twelve (12) months. The Government will regulate as appropriate;
D) In ​​the employment contracts between companies which have concluded an agreement admission and workers shall be valid stipulation of a comprehensive salary, provided that the worker accrues wages than three (3) minimum monthly wages legal and can be agreed that within the same recognition of bonuses or commissions operating results of the respective company or worker productivity is agreed;

E) Working Associative are created to meet the demand of the companies have signed a contract for admission, they will aim production, marketing and distribution of goods and services and the provision of individual services or sets by its members;
F) The companies have signed a contract for admission in order to develop specific projects in the area, may enter into special agreements with the Seine, or other entities that allow human resource training in the region and thus promote their addition, work on such projects;
G) In societies that have signed a contract for admission, may enter into employment contracts with limited time, which is governed by the following provisions:
1. They may be held to work for up to eighteen (18) hours per week, but the day may not exceed nine (9) hours.
2. The parties may agree on the value of compensation for each hour of work. The salary, in addition to giving ordinary work, compensate the value of surcharges for holiday or Sunday work, the benefits and legal benefits such as bonuses, severance pay and interest, subsidies, except holidays.
The minimum value of daytime hour, will be the eighth (1/8) of the daily value of the minimum wage, increased by fifty (50%) as remuneration of the factors mentioned in the preceding paragraph.
3. The work to be carried on night shift, will have a surcharge of thirty-five percent (35%) on the value of the regular daytime hour.
4. When the day spread over nine (9) hours per day or eighteen (18) hours per week, the extra work will be settled with a surcharge of one hundred percent (100%) on the value of ordinary time.
5. The employment contract of limited time, can not coexist with another contract of employment with the same employer, but the employee may conclude with one or more other employers, employment contract under this system, provided in the case of companies without economic link or corporate.
6. The employment contract may be concluded under any of the provisions contained in the Labor Code and will always have to be in writing. Compensation for unilateral termination without just cause by the employer covers loss of profit and consequential damages and will be as follows:
6.1 If it is a fixed-term contract, or duration of the work or hired labor, It applies the provisions in paragraph 3 of Article 64 of the Labor Code, replaced by paragraph 3 of Article 6. Law 50 of 1990. 6.2 If
is an indefinite term contract, compensation shall be determined by multiplying by three (3) the value of weekly hours agreed, for each year of service, and proportionally per fraction.
7. Social Security in Health and Occupational hazards worker and his family, will be covered subject as regulated by Law 100 of 1993 or other forms of protection, prior approval of the Ministry of Labour and Social Security.
8. Contributions to the social security system pensions will be performed by the hours actually worked; every forty-eight (48) hours equivalent to one week.
9. The employer must keep records of workers involved, in which he shall record the full name, identification, hours worked, wages paid, you enjoyed the holidays.
The Government may determine other anotacione s to be made by the employer in the register under this paragraph.
10. The consecutive work on Saturday, Sunday and Monday festive, may extend to twenty (27) hours per week, not exceeding nine (9) hours per day without in this case there is room to surcharge paragraph 5 of this article.
11. The employment contract for hours with limited time may not be concluded directly between the employer and the worker. Temporary service companies and business associations work can not hire workers on mission under this type of contract.
PARÁGRAFO. Everything contained in this article is applicable only for companies that have signed contract for admission to Special Economic Zones.


A. Industrial projects that are classified as eligible in the Special Economic Zones, have an equivalent to industrial users of goods or services, the EPZ of Goods and Services treatment and therefore enjoy, inter alia, the following incentives:
1. Effective Notes

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Payments, account deposits and transfers abroad for interest and technical services by commercial companies, are not subject to withholding tax * or cause income tax * and remittances **, provided that such payments they are directly and exclusively linked to industrial activities that develop companies formed for the execution of projects. Editor's Notes

2. In customs matters, the special regulations established for industrial users of goods and services free zone shall apply, respecting and fulfilling related to the commitments adopted in the framework of the Cartagena Agreement, especially those oriented to application the Andean Common Agricultural Policy (PACA).
PARÁGRAFO. It is understood by industrial projects, those activities to manufacture, produce, process or assemble goods for sale, as well as the provision of services.
B. Infrastructure projects that are classified as eligible in the Special Economic Zones, shall be exempt from income tax and complementary, corresponding to the income obtained in development activities were authorized to exercise within the respective area.
development companies. In each of the areas may be a development company, whose function is to represent these areas in the selection committee, as well as promote and facilitate the operation of the special regime.

ARTICLE 18. Imports of goods Special Zone Customs Regime Maicao, Uribia and Manaure, except as provided in the 2nd paragraph of this article shall be subject only to the payment of Income Tax Merchandise, which will perceived, managed and controlled by the Tax and Customs. The value of domestic revenues will be donated by the National department of La Guajira, which will be exclusively for social investment within its territory. Effective Notes

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The tax rate referred to in this article will be four percent (4%). Effective Notes

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. This tax is assessed and paid in the manner established by the Government. PARAGRAPH 2.
. The Income Tax to the goods mentioned in this article, cause without prejudice to the application of consumption tax that is Law 223 of 1995 or the rules that add to or modify, which must be paid in port on taxed products that are to be introduced to the Zone Customs Regime Special Maicao, Uribia and Manaure the rest of the country. The department will exercise the respective control.
Foreign products subject to excise tax that is Law 223 of 1995 and introduced the Special Customs area Maicao, Uribia and Manaure in the form of franchise to be destined to third countries through the export invoice, not will generate such taxes, and health certificate, it shall be deemed approved with the health certificate or counter, the country of origin. Effective Notes

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. At least ten percent (10%) of the total collection will be allocated to social investment in the area of ​​Bahia Portete-Uribia. Effective Notes

ARTICLE 19. Create the Development Fund for La Guajira, as a special account unincorporated attached to the Ministry of Finance and Public Credit which aims to management of resources from income tax the goods through a High Council, composed of a representative of the Ministry of Finance, a representative of the Comptroller General of the Republic, the Governor of the Department of La Guajira, the mayors of the municipalities of Maicao, Uribia and Manaure, a representative of the traders region and a representative of the Indians.
The National Government will regulate the functioning, composition, appointment of members, the allocation of the Fund's resources and exercise control over it.
exempted from income tax the goods, imports for use in the area of ​​capital goods, machinery, equipment and parts for the construction of public infrastructure works, works for development economic and social, as well as capital goods for the establishment of new industries or the expansion of existing in the area.

For this purpose, those who intend to import the goods which this article refers, must register with the customs administration of the jurisdiction of the Special Zone Customs Regime Maicao, Uribia and Manaure and provide a guarantee to ensure that the goods capital, machinery, equipment and parts will be used exclusively for the purposes indicated in the preceding paragraph, under the terms and conditions set by the national government for import.

ARTICLE 21. The entry and exit of goods Special Zone Customs Regime shall be subject to compliance with customs formalities and requirements established by the National Government.

ARTICLE 22. The provisions of this Act shall not apply to imports of vehicles, which will be levied with the corresponding customs duties and should be subject to ordinary import regime conferred freely available.

ARTICLE 23. The introduction of goods from the Zone of Special Customs Regime Maicao, Uribia and Manaure, the rest of the country, cause customs duties. To liquidate taxes, will be deducted from the percentage of sales tax that is caused by the respective operation, the percentage of income tax to merchandise that has been canceled in the import of such goods to the Area, unless the tax sales have been returned.
For traders domiciled in the rest of the country who have acquired goods in accordance with this Act, discount sales tax appropriate under the Tax Code will be held by the total value of VAT caused in the operation.

ARTICLE 24. Travelers from the Zone of Special Customs Regime Maicao, Uribia and Manaure, have personal and nontransferable right to introduce the rest of the national customs territory, as accompanied baggage, new items by the value set by the Government national, with payment of single tax ad valorem following:
a) twelve percent (12%) of the customs value of the goods increased the value of the consumption tax canceled by the introduction of the goods to the Zone. This unique ad valorem tax will apply from 1st. July 2000 until November 30, 2001;
B) Nine percent (9%) on the customs value of the goods increased the value of the consumption tax canceled by the introduction of the goods to the area. This unique ad valorem tax will apply from 1st. December 2001 until 30 November 2002;
C) Six percent (6%) on the customs value of the goods increased the value of the consumption tax canceled by the introduction of the goods to the area. This unique ad valorem tax will apply from 1st.
December 2002. PARÁGRAFO. The liquidation assessment will be made in the manner determined by the Government.

ARTICLE 25. The output of foreign goods Special Zone of Maicao, Uribia and Manaure Customs Regime destined for other countries, will not generate the income tax return of the goods caused by import.
San Andres, Providencia and Santa Catalina.

ARTICLE 26. The consumption tax rate that is Law 223 of 1995 for domestic products entering the department San Andrés and Providencia, will be ten percent (10%).

ARTICLE 27. Commercial companies domiciled in the San Andrés and Providencia department who meet the requirements set out in the first chapter, except those contained in paragraph A paragraphs 1, 3 and 5 of Article 7. of this law and sign the respective agreement for admission, will have an effect equivalent to industrial projects as eligible within the Special Economic Zones treatment. The government will regulate as appropriate.

ARTICLE 28. For the purposes of Article 310 of the Constitution, it should be understood by departmental revenues, all current revenues of the department, except the resources constitutionally have specific destination.

Delete Article 29. Article 134 of Law 633 of 2000 Expression "Article 27 of Law 191 of 1995". Editor's Notes

ARTICLE 30. EFFECTIVE DATE. This law applies from the date of publication.
The President of the honorable Senate,
The Secretary General of the honorable Senate of the Republic, Manuel Enríquez Rosero
The President of the honorable House of Representatives,

The Secretary General of the honorable House of Representatives, ANGELINO
published and enforced.
Given in Bogotá, DC, on August 3, 2001.

ARANGO ANDRES PASTRANA Minister of Finance and Public Credit, Juan Manuel Santos Calderon
The Minister of Foreign Trade,

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