Colombia has a special import–export system in place called Plan Vallejo. It is a mechanism by means of which producer entrepreneurs, exporters or traders may request authorization from the Ministry of Trade, Industry and Tourism to introduce into the country, inputs, raw materials, intermediate goods, capital goods and spare parts, exempted from customs tariffs. To be eligible for the exemption, the goods must be used for the production of goods or services devoted to export.

The Capital Goods and spare parts exemptions only apply until December 2006, due to Colombia’s commitments at the World Trade Organization (WTO).