كولومبيا
تم التحقق في 2026-09-29 · الإصدار r2 · يحلّ محل الإصدار r1 · تمت مراجعته
القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.
البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.
اسأل البحث
ASM-dominated gold origin with a few industrial mines. Lawful chain: barequero/subsistence miner registered by the alcaldía (Ley 1955 art 327; production cap 35 g monthly average and 420 g per year) or titled mine (concession contract, PTO, environmental licence) -> RUCOM-certified trader/plant (declaración de producción or certificado de origen at each sale) -> exporter (usually a C.I.) -> ANM visto bueno via VUCE (royalty paid and lawful origin; Ley 2056 art 186) -> DIAN SAE with physical inspection in the secondary zone (Res. DIAN 46/2019 art 367) -> embarkation -> definitive export declaration. Royalty 4% (6% alluvial gold under concession contracts; private-subsoil mines 0.4% vein / 2.0% alluvial) on a gram value of 80% of the last month's London PM average certified monthly by Banco de la República. Income-tax withholding on C.I. gold purchases 2.5% since 1 Jun 2025 (1% before); 1% withholding on export proceeds since 1 Mar 2024 (C.I. exception); CIIU 0722 self-withholding 4.50%. Online traceability platform (Decreto 2234/2023; Res. ANM 759/2024 as rescheduled by Res. 3824/2025) live from 19 May 2026, mandatory from 19 Nov 2026 (large mines) to 18 Aug 2028 (ARE/legalisation). Officials say more than 80% of exported gold is of illegal origin, laundered through nominal subsistence-miner registrations.
مدى يقين هذه الصفحة
- نص القانون 92
- إرشاد رسمي 12
- مصدر ثانوي 10
- ممارسة السوق 5
- لا مستوى ثقة مسجَّل 7
- ملاحظة الباحث 33
- غير مسجَّل 6
- نص 3
- غير مذكور 3
الجهات التنظيمية
Alcaldías municipales (municipal mayors)
Register barequeros and subsistence miners (Ley 685 art 156; Ley 1955 art 327) in Génesis with biometric validation; refuse or cancel registrations; provisional seizure of minerals traded without invoice or mine constancia (Ley 685 art 161)
لا مستوى ثقة مسجَّلAgencia Nacional de Minería (ANM)
Mining authority: grants and supervises concession contracts; runs RUCOM, Génesis, AnnA Minería, Control a la Producción and the Plataforma de Trazabilidad de Minerales (PTM); liquidates and collects royalties; approves mineral exports (royalty proof and lawful origin)
- الموقع
- https://www.anm.gov.co
لا مستوى ثقة مسجَّلBanco de la República
Central bank; certifies and publishes on the first business day of each month the gram price of gold, silver and platinum used as royalty base (Ley 488 art 152; ANM FAQ); may buy gold from authorised exploiters holding RUCOM (Ley 2250 art 11); foreign-exchange regime (Resolución Externa 1 de 2018)
لا مستوى ثقة مسجَّلDirección de Impuestos y Aduanas Nacionales (DIAN)
Customs (export authorisation of shipment, inspection, export declaration), income-tax withholding, VAT, RUT, electronic invoicing
- الموقع
- https://www.dian.gov.co
لا مستوى ثقة مسجَّلغير مسجَّلMinisterio de Minas y Energía
Mining policy; issues the Decreto Único Reglamentario 1073 de 2015 amendments (e.g. Decreto 2234 de 2023) and production caps for subsistence mining (Resolución 40103 de 2017)
لا مستوى ثقة مسجَّلSuperintendencia de Sociedades
Supervises AML/CFT (SAGRILAFT) compliance of commercial companies including gold reporters; sanctions breaches of Res. UIAF 363
لا مستوى ثقة مسجَّلUnidad de Información y Análisis Financiero (UIAF)
Financial intelligence unit; receives ROS and the gold buy/sell and import/export reports from gold exporters/importers, smelters and C.I. companies (Resolución 363 de 2008)
- الموقع
- https://www.uiaf.gov.co
لا مستوى ثقة مسجَّل
القوانين
Decreto 1165 de 2019 (régimen de aduanas)
Export regime: SAE at the Dirección Seccional where the goods are; SAE valid one month; inspection by risk or on request, concluded at the latest the next business day; carrier manifest and embarkation certification; definitive export declaration presented electronically afterwards (arts 347-363); exports to free zones are exports (arts 341, 346); gold cannot be exported as samples (art 396).
- المرجع
- Decreto 1165 de 2019
- النوع
- مرسوم
- سارٍ من
- 2019-07-02
نص القانونDecreto Único Reglamentario en materia tributaria
Withholding on gold purchases by C.I. companies, on exports of mineral products, special self-withholding by CIIU
- المرجع
- Decreto 1625 de 2016, arts 1.2.4.6.9, 1.2.4.10.12, 1.2.6.8
- النوع
- مرسوم
نص القانونغير مسجَّلDecreto 1631 de 2006 (regalías de reconocimientos de propiedad privada)
Holders of private-subsoil recognitions (RPP) exploiting gold, silver or platinum pay a 0.4% royalty on mine-mouth value (art 1); price base fixed by UPME (art 4). For precious metals now governed by Ley 1955/2019 art 330.
- المرجع
- Decreto 1631 de 26 May 2006 (DO 46.280), arts 1, 4
- النوع
- مرسوم
- سارٍ من
- 2006-05-26
نص القانونملاحظة الباحث: [transcription] FAOLEX copy, not an official Colombian host. Formal repeal not seen; rate overtaken by Ley 1955 art 330.
Decreto 242 de 2024
Sets art 1.2.4.10.12: 1.0% withholding/self-withholding on exports of other mineral products incl. gold
- المرجع
- Decreto 242 de 2024 (published 29 Feb 2024)
- النوع
- مرسوم
- سارٍ من
- 2024-03-01
نص القانونغير مسجَّلDecreto 3991 de 2010 (reteIVA 75% on Banco de la República gold purchases; BanRep report of gold purchases)
Recitals: Banco de la República must buy national gold offered to it (Ley 31/1992 art 24; Decreto 2520/1993 art 25); sales of national gold to BanRep bear VAT at the general rate; sales to C.I. companies for effective export are exempt (ET art 481 lit b).
- المرجع
- Decreto 3991 de 27 oct 2010
- النوع
- مرسوم
- سارٍ من
- 2010-10-27
نص القانونملاحظة الباحث: [inferred] Art 1 (75% reteIVA) was not compiled in DUR 1625/2016; the DIAN note points to DUR art 3.2.1.1 (integral repeal of non-compiled regulations), so it is treated as no longer in force. Art 2 survives as DUR 1625 art 1.6.1.1.7.
Decreto 572 de 2025
C.I. gold purchase withholding 1% to 2.5%; autorretención CIIU 0722 4.5%
- المرجع
- Decreto 572 de 28 May 2025 (DO 53.132)
- النوع
- مرسوم
- سارٍ من
- 2025-06-01
نص القانونDecreto 600 de 1996 (metales preciosos; agentes retenedores de regalías)
Royalty liquidating and withholding agents for precious metals: Banco de la República and financial entities (gold, silver and platinum they buy), jewellers and traders (unprocessed gold, silver and platinum they acquire) and casas fundidoras. Exploiters of precious metals for export declare the approximate quantity extracted to the alcaldía of the mining area (direct buyers may declare). Polymetallic concentrates: royalties liquidated by the Ministerio de Minas y Energía on the foreign refiner's certificate. Exports of untransformed gold, silver and platinum need prior proof to DIAN of royalty payment; scrap, disused or pigment material needs a certificate of an authorised certification or inspection body before each export (articles in refs).
- المرجع
- Decreto 600 de 1996, arts 14, 15, 18, 20 (art 20 as modified by Decreto 4479 de 2009)
- النوع
- مرسوم
إرشاد رسميملاحظة الباحث: [not-read] [blocked] Official text of Decreto 600 de 1996 not held (the SUIN-Juriscol record co.decreto-600-de-1996-suin is a wall: the page serves no text; requested). Articles read as reproduced or quoted by ANM (ABECÉ exportaciones; concepto on concentrates) and DIAN (oficio on royalty withholding).
Ley 141 de 1994 (regalías)
Royalty rates on the value at mine mouth: oro y plata 4%; oro de aluvión en contratos de concesión 6%; platino 5%. Parágrafo 9: the gram value of gold, silver and platinum at mine mouth is 80% of the average international price of the last month published by the London metal exchange, PM version.
- المرجع
- Ley 141 de 1994, art 16 as modified by art 16 Ley 756 de 2002 (incl. parágrafo 9)
- النوع
- قانون
نص القانونملاحظة الباحث: [conflict] The Función Pública compilation of art 16 omits parágrafo 9; the Senado texts of Ley 141 and Ley 756 contain it (and ANM concept 281641 quotes it). Senado text followed.
Ley 1658 de 2013 (mercury)
Art 3: mercury use in mining to be eradicated within a maximum of five years; art 9: no new gold beneficiation plants using mercury and no amalgam burning in residential, commercial, institutional or recreational zones.
- المرجع
- Ley 1658 de 2013 (DO 48.852 of 15 Jul 2013), arts 3, 9
- النوع
- قانون
- سارٍ من
- 2013-07-15
نص القانونLey 2250 de 2022 (legalización y formalización minera; commercialisation controls)
Art 11: Banco de la República may buy gold from authorised exploiters holding RUCOM. Art 13: plants must be in RUCOM and beneficiate only minerals of authorised exploiters. Art 14: exploiters exceeding approved volumes - fines up to 1,000 SMMLV and 6-month RUCOM suspension. Art 15: traders/plants buying above approved production, from unauthorised persons or without certificado de origen/declaración and use of the traceability system - fines up to 1,000 SMMLV per infraction and RUCOM suspension; applies once ANM implements the capacity-verification system and the online transaction registry (par 1). Art 17: gold buyers, sellers, exporters and importers need capacity, supplier information, proof (exporters) of beneficiation at a RUCOM plant, and annual supply-chain due-diligence reports to ANM. Art 18: trader/plant obligations.
- المرجع
- Ley 2250 de 2022 (DO 52.092 of 11 Jul 2022), arts 11, 13-15, 17-18
- النوع
- قانون
- سارٍ من
- 2022-07-11
نص القانونResolución MinEnergía 40103 de 2017 (volúmenes máximos de minería de subsistencia)
Precious metals (gold, silver, platinum): 35 g as monthly average value and 420 g as maximum annual production per subsistence miner (measured individually).
- المرجع
- Resolución MinMinas 40103 de 9 Feb 2017 (DO 50.142), art 1
- النوع
- لائحة
- سارٍ من
- 2017-02-09
نص القانونResolución DIAN 46 de 2019 (reglamenta Decreto 1165 de 2019)
Special export rules for chapter 71 goods (precious metals): SAE at the seccional where the goods are; inspection in the secondary zone requested before SAE acceptance; description sufficient to establish the royalty value; RUCOM registration; calibrated measuring equipment; sealing; same-jurisdiction embarkation. C.I. exporters attach the Certificados al Proveedor (art 374).
- المرجع
- Resolución DIAN 000046 de 2019, arts 367 (mod. Res. 39/2021 art 132), 374, 375, 389, 390, 398, 400
- النوع
- لائحة
نص القانونResolución DIAN 58 de 2016 (modifying Res. 4240 de 2000: exports of gold, emeralds, precious stones)
- المرجع
- Resolución 58 de 2016
- النوع
- لائحة
مصدر ثانويملاحظة الباحث: Text not read. Its gold-export rules are now in Resolución DIAN 46 de 2019 art 367 (co.law-res-dian-46-2019); the repeal provision of Res. 46/2019 was not read, so no repealedOn date is given.
Banco de la República Resolución Externa 1 de 2018 (régimen de cambios internacionales)
Exports of goods must be channelled through the FX market (art 41) within six months of receipt (art 74); net repatriation (art 78); declaración de cambio (art 88); free-zone operations with residents settle in COP (art 93); the art 94 exemption from repatriation does not cover gold.
- المرجع
- Resolución Externa 1 de 2018
- النوع
- لائحة
- سارٍ من
- 2018-05-25
نص القانونملاحظة الباحث: Compendium current to 30 Mar 2023; later changes not checked.
Resolución UIAF 363 de 2008
Reporting duties of gold exporters/importers, smelters (casas fundidoras) and C.I. companies trading gold
- المرجع
- Resolución 363 de 18 nov 2008
- النوع
- لائحة
- سارٍ من
- 2009-01-01
نص القانونملاحظة الباحث: [ocr] Scanned resolution; figures checked on page images. Anexos técnicos 1-3 (report fields) not held.
Decreto Único Reglamentario del Sector Administrativo de Minas y Energía
Compiles the RUCOM rules (Cap. 6), mining classification (Sec. 5, arts 2.2.5.1.5.1-7) and traceability (Cap. 6 Sec. 4, arts 2.2.5.6.4.1-8)
- المرجع
- Decreto 1073 de 2015, Libro 2, Parte 2, Título V
- النوع
- مرسوم
نص القانونDecreto 1102 de 2017
Declaración de producción of subsistence miners; certificado de origen format; RUCOM publication of subsistence miners and authorised exploiters; annual renewal
- المرجع
- Decreto 1102 de 27 Jun 2017 (modifies DUR 1073 arts 2.2.5.6.1.1.1, .1.1.4, .1.1.5, .1.1.6, .1.2.2; adds .1.4.1)
- النوع
- مرسوم
- سارٍ من
- 2017-06-27
نص القانونDecreto 1666 de 2016 (clasificación de la minería)
Subsistence / small / medium / large mining classes
- المرجع
- Decreto 1666 de 2016
- النوع
- مرسوم
نص القانونDecreto 2234 de 2023 (trazabilidad de minerales)
Origin verification, biometric authentication of purchases, online transaction registry
- المرجع
- Decreto 2234 de 22 Dec 2023, adding arts 2.2.5.6.4.1-2.2.5.6.4.8 to Decreto 1073 de 2015
- النوع
- مرسوم
نص القانونDecreto 4479 de 2009
- المرجع
- Decreto 4479 de 2009
- النوع
- مرسوم
إرشاد رسميملاحظة الباحث: [not-read] Text not held; art 1 (new art 20 of Decreto 600/1996) quoted by ANM.
Estatuto Tributario (Decreto 624 de 1989)
Withholding agents (art 368); withholding on other income, 3.5% for non-declarants (art 401); VAT on sales of movable goods (art 420), general rate 19% (art 468); exports and sales to C.I. companies of goods effectively exported are exempt with refund (art 481 a-b).
- المرجع
- Decreto 624 de 1989 (DO 38.756), arts 368, 401, 420, 437-1, 468, 481
- النوع
- قانون
نص القانونPlan Nacional de Desarrollo 2010-2014 (arts 106 and 112)
Art 112: from 1 Jan 2012 buyers and traders may only buy minerals from exploiters and traders on the published lists, on pain of seizure and a fine under Ley 685 art 115; the Government regulates the registro único de comercializadores (RUCOM). Art 106: dredges, mini-dredges, excavators and other mechanical equipment banned in mining without a registered title (seizure; fine up to 1,000 SMMLV). Neither article is in the express derogation lists of Ley 1955 art 336 or Ley 2294 art 372.
- المرجع
- Ley 1450 de 2011 (DO 48.102 of 16 Jun 2011), arts 106 and 112
- النوع
- قانون
- سارٍ من
- 2011-06-16
نص القانونCódigo Nacional de Seguridad y Convivencia Ciudadana (Ley 1801 de 2016), art 105
Police measures: melting, carrying, storing, transporting or holding minerals without the certificado de origen proving lawful origin -> general fine type 4 and seizure (num 10); trading minerals without requirements (num 9); beneficiation without RUCOM or proof of origin (nums 11-12).
- المرجع
- Ley 1801 de 2016, art 105 nums 9-12, 14
- النوع
- قانون
إرشاد رسميملاحظة الباحث: [not-read] Law text not held; article quoted verbatim in ANM ABECÉ Génesis.
Plan Nacional de Desarrollo 2018-2022 (arts 327 and 330)
Art 327: subsistence miners (incl. barequeros) need only personal, free registration with the alcaldía (biometric validation; cédula, RUT with mining activity, SISBÉN, mineral, zone); no underground work, machinery or explosives; annual personal renewal; grounds for refusal/cancellation. Art 330: royalties of private-subsoil (RPP) mines: oro y plata veta 0.4%, oro y plata aluvión 2.0%, platino 1.0%, declared and paid to ANM from 2019. Not derogated by Ley 2294/2023 art 372.
- المرجع
- Ley 1955 de 2019 (DO 50.964 of 25 May 2019), arts 327, 330
- النوع
- قانون
- سارٍ من
- 2019-05-25
نص القانونSistema General de Regalías
Royalties accrue at extraction, at mine mouth (art 18); ANM sets the price-base methodology (art 19); anyone exporting minerals must first prove to DIAN payment of the royalty (art 186). In force 1 Jan 2021, repealing Ley 1530/2012 (art 211).
- المرجع
- Ley 2056 de 2020 (DO 51.453 of 30 Sep 2020), arts 18, 19, 186
- النوع
- قانون
- سارٍ من
- 2021-01-01
نص القانونPlan Nacional de Desarrollo 2022-2026 (art 372 vigencias y derogatorias)
Keeps in force non-derogated articles of Leyes 1450/2011 and 1955/2019; the express derogation list does not include Ley 1450 arts 106, 112 or Ley 1955 arts 327, 330.
- المرجع
- Ley 2294 de 2023, art 372
- النوع
- قانون
نص القانونLey 488 de 1998 (art 101 parafiscal on unset emeralds; art 152 precious-metal royalty/tax on BanRep-certified prices)
- المرجع
- Ley 488 de 1998 (DO 43.460 of 28 Dec 1998), arts 101, 152
- النوع
- قانون
نص القانونCódigo de Minas
Only the concession contract registered in the RMN creates the right to explore/exploit (art 14); lawful origin via certificado de origen or alcaldía constancia (art 30); fines on concessionaires up to 30 SMMLV (art 115); barequeo (arts 155-158); illicit exploration/exploitation and illicit use of minerals (arts 159-160); provisional seizure of minerals transported or traded without invoice or mine constancia (art 161); royalty = % of gross product at mine mouth; private subsoil owners pay not less than 0.4% (art 227); royalty stability for the contract term (art 228).
- المرجع
- Ley 685 de 2001 (15 Aug 2001; DO 44.545 of 8 Sep 2001)
- النوع
- قانون
نص القانونLey 756 de 2002 (modifies Ley 141 de 1994)
Replaced Ley 141 art 16: current royalty rates and the 80% London PM price base (parágrafo 9).
- المرجع
- Ley 756 de 2002 (23 Jul 2002; DO 44.878), art 16
- النوع
- قانون
نص القانونResolución ANM 1549 de 6 junio 2025 (modified Res. 759)
Had moved PTM start (and mandatory registration) to 1 Jan 2026 (large/PINE and subsistence), 1 Apr 2026 (medium) and 1 Oct 2026 (small, ARE, legalisation, subcontracts); repealed before those later dates by Res. 3824/2025.
- المرجع
- Resolución 1549 de 2025
- النوع
- لائحة
- أُلغي في
- 2025-12-29
نص القانونغير مسجَّلResolución ANM 3824 de 29 diciembre 2025
Reschedules PTM transition and mandatory dates (large mining and subsistence from 19 May 2026)
- المرجع
- Resolución 3824 de 29 dic 2025
- النوع
- لائحة
- سارٍ من
- 2025-12-29
نص القانونغير مسجَّلResolución ANM 759 de 2024 (Plataforma de Trazabilidad de Minerales)
PTM participants, transaction data, due diligence, phased dates
- المرجع
- Resolución 759 de 28 oct 2024
- النوع
- لائحة
- سارٍ من
- 2024-10-28
نص القانون
القوانين المتعلقة بـالذهب في كولومبيا
من مكتبة القوانين: القوانين الموسومة بهذه السلعة مع مصادرها. ليست نتائج بحث؛ الأقسام أعلاه هي النتائج.
الإجراءات
Barequero / subsistence miner to RUCOM buyer
ينطبق عندما: country is the origin; gold from subsistence mining
القناة: subsistence (Génesis) miner selling to a RUCOM trader or plant
- الترخيص
Register the barequero/subsistence miner in Génesis on personal, free application (cédula, RUT with mining activity, SISBÉN, mineral and zone; landowner authorisation on private land) with biometric validation against the Registraduría; issue the certificate signed by the mayor and publish the miner in RUCOM; renew yearly in person
- من
- Alcaldía municipal
- مع
- Barequero / subsistence miner (registered in Génesis)
- يُصدر
- Certificado de inscripción de minero de subsistencia (Génesis)
نص القانونالأساس القانوني: Ley 685 de 2001; Ley 1955 de 2019; Decreto 1073 de 2015, Ley 685 arts 155-156; Ley 1955 art 327; DUR 1073 art 2.2.5.6.1.1.6 par 1 (as modified by Decreto 1102)
- الاستخراج
Extract alluvial gold by hand panning (barequeo) or manual subsistence mining: open-pit only, no machinery or explosives, outside excluded zones and more than 300 m from concessionaires' machinery; recover gold dust/grains (mercury use in mining to be eradicated under Ley 1658)
- من
- Barequero / subsistence miner (registered in Génesis)
نص القانونالأساس القانوني: Ley 685 de 2001; Ley 1955 de 2019; Decreto 1666 de 2016; Ley 1658 de 2013, Ley 685 arts 155, 157; Ley 1955 art 327; Ley 1658 art 3
- العناية الواجبة
Before buying: verify the miner is listed in RUCOM/Génesis and within the Res. 40103 caps (35 g monthly average, 420 g per year); run the seller checks (restrictive lists, RUT, Procuraduría, Contraloría and Policía records); authenticate the seller biometrically once ANM's mechanism is established
- من
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- مع
- Barequero / subsistence miner (registered in Génesis)
- يتطلب
- Certificado de inscripción de minero de subsistencia (Génesis)
- يُصدر
- Seller due-diligence record (Procuraduría, Contraloría, Policía antecedents; restrictive lists); Biometric authentication of the seller at purchase
نص القانونالأساس القانوني: Decreto 1073 de 2015 (Decreto 1102 de 2017; Decreto 2234 de 2023); Resolución ANM 759 de 2024; Resolución 40103 de 2017, DUR 1073 arts 2.2.5.6.1.2.2 lit k, 2.2.5.6.4.3 par 1; Res. 759 art 9 nums 2-3
- الدفع
Buy the gold against the miner's declaración de producción (for barequeros also the alcaldía constancia and RUT); issue the electronic invoice or documento soporte (Res. DIAN 42/2020) that the PTM registration requires; pay the miner
- من
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- مع
- Barequero / subsistence miner (registered in Génesis)
- يتطلب
- Certificado de inscripción de minero de subsistencia (Génesis); Seller due-diligence record (Procuraduría, Contraloría, Policía antecedents; restrictive lists)
- يُصدر
- Declaración de producción del minero de subsistencia (certificado de declaración de producción); Documento soporte en adquisiciones a no obligados a facturar (DIAN Res. 42/2020)
نص القانونالأساس القانوني: Decreto 1073 de 2015; Resolución ANM 759 de 2024; DIAN Resolución 42 de 2020, DUR 1073 arts 2.2.5.6.1.1.4 par 4, 2.2.5.6.4.8; Res. 759 art 9 num 7
- الإبلاغ
Register the purchase in the Plataforma de Trazabilidad de Minerales (OTTM): seller identity, invoice and transaction dates, SHA-256 of the seller-verification support, mineral, quantity and value; the miner confirms with the acceptance code sent by e-mail/SMS; the PTM assigns the transaction code and checks the annual cap
- من
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- يتطلب
- Declaración de producción del minero de subsistencia (certificado de declaración de producción); Documento soporte en adquisiciones a no obligados a facturar (DIAN Res. 42/2020); Seller due-diligence record (Procuraduría, Contraloría, Policía antecedents; restrictive lists)
- يُصدر
- PTM record of the first-sale transaction
نص القانونغير مسجَّلالأساس القانوني: Decreto 2234 de 2023; Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025, DUR 1073 art 2.2.5.6.4.5; Res. 759 arts 26-27
Aggregation, smelting and sale to the exporter
ينطبق عندما: country is the origin; gold passes between RUCOM traders, plants and the exporter
- المعالجة
Melt aggregated dust or doré into bars at a RUCOM plant/smelter (plants may only beneficiate minerals of authorised exploiters); weigh and assay; when the plant sells, it issues a certificado de origen de planta de beneficio listing the exploiters whose mineral it processed
- من
- Beneficiation plant / smelter (planta de beneficio, casa fundidora)
- يتطلب
- PTM record of the first-sale transaction
- يُصدر
- Bar list / weight and assay of melted bars; Certificado de origen planta de beneficio (ANM format)
ممارسة السوقالأساس القانوني: Ley 2250 de 2022 art 13; Decreto 1073 de 2015 art 2.2.5.6.1.1.4
ملاحظة الباحث: Melting/assay is industry practice. The PTM "cierre por transformación" applies where the mineral becomes an industrial derivative closing the chain (ANM guide, Dec 2025), so melting into bars for sale is not recorded as a transformation [inferred]; r1 said it was.
- الحفظ
Sell bars to the C.I./exporter with an electronic invoice and the chain of certificados de origen / declaraciones de producción; register the sale in the PTM
- من
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- مع
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Declaración de producción del minero de subsistencia (certificado de declaración de producción)
- يُصدر
- Electronic sales invoice from titleholder/trader; PTM record of a domestic trade or transformation
نص القانونالأساس القانوني: Decreto 1073 de 2015 arts 2.2.5.6.1.1.4 par 5, 2.2.5.6.4.3-2.2.5.6.4.5; Resolución ANM 759 de 2024
- الضرائب
As C.I. buyer, withhold 2.5% income tax on the full payment (1% before 1 Jun 2025), issue the withholding certificate and the Certificado al Proveedor for gold bought for export
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Electronic sales invoice from titleholder/trader
- يُصدر
- Certificado de retención en la fuente; Certificado al Proveedor (CP) issued by a C.I. company
نص القانونالأساس القانوني: Decreto 1625 de 2016, art 1.2.4.6.9 (as modified by Decreto 572 de 2025)
- الإبلاغ
Report all domestic gold purchases and sales to UIAF every four months, within the first 10 calendar days after the cut-off (or an absence report)
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
نص القانونالأساس القانوني: Resolución UIAF 363 de 2008, arts 4-5
ANM export approval, DIAN shipment authorisation, inspection and export declaration
ينطبق عندما: country is the origin
القناة: RUCOM exporter (C.I.) or authorised exploiter exporting its own production
- التسعير
Agree a sale contract with the foreign refiner/buyer (price by reference to the London gold price, provisional on assay)
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- مع
- Foreign refiner or bullion buyer
- يُصدر
- Sale contract with the foreign refiner/buyer
ممارسة السوقملاحظة الباحث: No Colombian rule on pricing; general bullion practice.
- الفحص
Prepare the export lot: bar list with weights and fineness; for scrap (chatarra), obtain a certification from an authorised certification/inspection body
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Electronic sales invoice from titleholder/trader
- يُصدر
- Bar list / weight and assay of melted bars; Certification by an authorised certification/inspection body that material is scrap (chatarra); Exporter's electronic invoice to foreign buyer
إرشاد رسمي - الضرائب
Confirm royalties on the lot are paid (royalty receipts / certificados de origen of suppliers) or pay them online to the ANM account; gold, silver and platinum without transformation need royalty proof before export
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Declaración de producción del minero de subsistencia (certificado de declaración de producción)
نص القانونالأساس القانوني: Ley 2056 de 2020 art 186; Decreto 600 de 1996 art 20 (mod. Decreto 4479 de 2009), Ley 2056 art 186
ملاحظة الباحث: Decreto 600/4479 quoted by ANM; text not held.
- الترخيص
File the export request to ANM through VUCE with the Excel "Reporte de información en la exportación" (SC-F-002: VUCE number, invoice data, HS subheading, each supplier's CO/declaración number and quantity, royalty liquidation and payments), certificados de origen / declaraciones de producción, traceability support of the commercial chain, sales invoice and royalty receipts; ANM decides within 3 business days in order of arrival (a return gives 3 days to cure, else rejection); the visto bueno is valid 3 months
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- مع
- Agencia Nacional de Minería
- يتطلب
- Exporter's electronic invoice to foreign buyer
- يُصدر
- Formulario de reporte de exportación (ANM Excel form)
إرشاد رسميالأساس القانوني: Ley 2056 de 2020 art 186; Decreto 4149 de 2004 (VUCE)
ملاحظة الباحث: [inferred] The export form version of 29 Aug 2025 still asks for the VUCE filing number; no ANM text read says the PTM replaced VUCE after May 2026.
- الإبلاغ
Close the chain in the PTM with a "cierre por venta final" marked as export (destination country and city, final buyer, codes and quantities copied from the balances e-mail, value); ANM validates the export report format against PTM data
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يُصدر
- PTM record of the export transaction and closure
نص القانونالأساس القانوني: Resolución ANM 759 de 2024, arts 5, 10
- الجمارك
File the solicitud de autorización de embarque (SAE) at the DIAN Dirección Seccional where the gold is located, describing the goods so that the royalty value can be established, with RUCOM registration and, for C.I. exporters, the Certificados al Proveedor; request physical inspection in the secondary zone before the SAE is accepted
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Exporter's electronic invoice to foreign buyer; Bar list / weight and assay of melted bars; Certificado al Proveedor (CP) issued by a C.I. company
- يُصدر
- Solicitud de autorización de embarque (DIAN)
نص القانونالأساس القانوني: Decreto 1165 de 2019 arts 347, 348, 350, 352; Resolución DIAN 46 de 2019 arts 367 (mod. Res. 39/2021 art 132), 374, 375
- المعاينة
Inspect physically in the secondary zone (exporter premises with calibrated measuring equipment, or an authorised valuables-transport company) at the latest the next business day; record net and fine weight and quality in the acta de inspección; seal the packages
- من
- DIAN (customs and tax)
- مع
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Solicitud de autorización de embarque (DIAN)
نص القانونالأساس القانوني: Resolución DIAN 46 de 2019 arts 367, 389, 390
- الجمارك
Embark through the same customs jurisdiction; the carrier transmits the manifest (within 24 h) and certifies embarkation; the declarant then presents the declaración de exportación definitiva electronically
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Solicitud de autorización de embarque (DIAN)
نص القانونالأساس القانوني: Decreto 1165 de 2019 arts 362, 363; Resolución DIAN 46 de 2019 arts 367 num 5, 398, 400
- النقل
Carry the gold by air to the foreign refiner under an air waybill
- من
- Air carrier / secure logistics provider
- مع
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Solicitud de autorización de embarque (DIAN)
ممارسة السوق - الضرائب
Self-withhold 1.0% income tax on gross export proceeds of mineral products (not due where the exporter is a C.I. that already withheld at purchase)
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يُصدر
- Certificado de retención en la fuente
نص القانونغير مسجَّلالأساس القانوني: Decreto 1625 de 2016 as modified by Decreto 242 de 2024, art 1.2.4.10.12 and par. 1
UIAF reports, RUCOM renewal, royalty and production declarations
ينطبق عندما: country is the origin (standing obligations)
- الإبلاغ
Report suspicious operations to UIAF immediately via SIREL; otherwise file a report of absence of suspicious operations within the first 10 calendar days of each month
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- مع
- UIAF
نص القانونالأساس القانوني: Resolución UIAF 363 de 2008, arts 2-3
- الإبلاغ
File the UIAF gold buy/sell (Anexo 2) and import/export (Anexo 3) reports every four months, within the first 10 calendar days after each cut-off
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- مع
- UIAF
نص القانونالأساس القانوني: Resolución UIAF 363 de 2008, arts 4, 6
ملاحظة الباحث: 2026 window dates are colour-coded in the UIAF calendar and not legible in the copy.
- الترخيص
Renew RUCOM registration every May (economic capacity, commercial legality)
- من
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- مع
- Agencia Nacional de Minería
نص القانونالأساس القانوني: Decreto 1073 de 2015, art 2.2.5.6.1.4.1
- الإبلاغ
File the production and royalty declaration in AnnA Minería (gold: monthly BanRep form) and load production data on the Plataforma Control a la Producción (within the first 8 business days, Res. ANM 371/2024 art 9 as cited in Res. 3824/2025)
- من
- Small/medium mining titleholder (concession, legalisation or special reserve area)
- مع
- Agencia Nacional de Minería
- يُصدر
- Declaración de producción y liquidación de regalías (AnnA Minería, Banco de la República form for gold); Production report on Plataforma Control a la Producción
إرشاد رسميغير مسجَّلالأساس القانوني: Ley 141 de 1994; Resolución ANM 371 de 2024 (as cited in Res. 3824 de 2025)
ملاحظة الباحث: Res. ANM 371/2024 not held; its art 9 is cited in the Res. 3824 recitals.
- الإبلاغ
As royalty withholding agent, report the royalties withheld on precious metals to ANM monthly on the ANM format
- من
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- مع
- Agencia Nacional de Minería
إرشاد رسمي - الإبلاغ
File the annual supply-chain due-diligence report with ANM (anyone buying, selling, exporting or importing gold)
- من
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- مع
- Agencia Nacional de Minería
- يُصدر
- Annual supply-chain due-diligence report to ANM (gold)
نص القانونالأساس القانوني: Ley 2250 de 2022, art 17 par
ملاحظة الباحث: [not-read] MinMinas guidelines and report format not held.
Receipt and channelling of export proceeds
ينطبق عندما: country is the origin
- الدفع
Pay the exporter against final assay by SWIFT transfer to a Colombian FX market intermediary
- من
- Foreign refiner or bullion buyer
- مع
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Sale contract with the foreign refiner/buyer
- يُصدر
- Payment from foreign buyer
ممارسة السوق - الدفع
Channel the export proceeds through the FX market within six months of receipt (FX intermediary or registered compensation account), transmitting the declaración de cambio data; net repatriation allowed for export costs paid directly abroad
- من
- Foreign-exchange market intermediary (bank)
- مع
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- يتطلب
- Payment from foreign buyer
- يُصدر
- Foreign-exchange channelling record (declaración de cambio / numeral cambiario)
نص القانونالأساس القانوني: Resolución Externa 1 de 2018 (Banco de la República), arts 41, 74, 78, 88
Titled mine: extraction, royalty and sale with certificado de origen
ينطبق عندما: country is the origin; gold from a titled (small, medium or large) mine
القناة: authorised mining exploiter (titleholder) selling to a RUCOM trader/C.I. or exporting its own production
- الترخيص
Hold a concession contract registered in the Registro Minero Nacional, an approved PTO and environmental licence; appear automatically in RUCOM as explotador minero autorizado
- من
- Small/medium mining titleholder (concession, legalisation or special reserve area)
نص القانونالأساس القانوني: Ley 685 de 2001; Decreto 1073 de 2015, Ley 685 art 14; DUR 1073 art 2.2.5.6.1.1.5
- الاستخراج
Mine ore and process it at the mine (gravity, flotation/cyanidation) and smelt into doré bars
- من
- Large-scale mining titleholder (industrial mine)
ممارسة السوقالأساس القانوني: Ley 685 de 2001
ملاحظة الباحث: Process description is general industry practice; not taken from a Colombian text.
- الإبلاغ
Report production on the Plataforma Control a la Producción (prerequisite to transacting in the PTM)
- من
- Small/medium mining titleholder (concession, legalisation or special reserve area)
- يُصدر
- Production report on Plataforma Control a la Producción
نص القانونغير مسجَّلالأساس القانوني: Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025, art 26 par. 2
- الضرائب
Declare production and liquidate royalties in AnnA Minería (mandatory from 1 Jul 2024; for gold the "Banco de la República" form, declared by month); pay via ANM "Generar PIN" or through a designated withholding agent: 4% x fine grams x BanRep monthly price (6% for alluvial gold under concession contracts; RPP mines 0.4% vein / 2.0% alluvial)
- من
- Small/medium mining titleholder (concession, legalisation or special reserve area)
- مع
- Agencia Nacional de Minería
- يُصدر
- Declaración de producción y liquidación de regalías (AnnA Minería, Banco de la República form for gold)
نص القانونغير مسجَّلالأساس القانوني: Ley 141 de 1994 art 16 as modified by Ley 756 de 2002 art 16; Ley 685 de 2001 art 227; Ley 1955 de 2019 art 330, Ley 141 art 16 incl. parágrafo 9
ملاحظة الباحث: [conflict] ANM ABECÉ (Mar 2024) and FAQ give the general rule "within 10 business days after each calendar quarter"; the AnnA guide (Oct 2024) shows a monthly period for the BanRep (precious-metal) form. Monthly followed for gold; see co.div-royalty-period.
- الحفظ
Sell to a RUCOM trader, plant or C.I.: issue the certificado de origen (ANM format SC-F-005: consecutive number, exploiter type, expediente, municipality, period, mineral, quantity, buyer RUCOM number, date) and an electronic invoice; confirm the buyer is in RUCOM
- من
- Small/medium mining titleholder (concession, legalisation or special reserve area)
- مع
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- يُصدر
- Electronic sales invoice from titleholder/trader
نص القانونالأساس القانوني: Decreto 1073 de 2015 as modified by Decreto 1102 de 2017, art 2.2.5.6.1.1.4 pars 1-2
- الإبلاغ
Register the purchase in the PTM with the certificado de origen, invoice hash and due-diligence results; the exploiter confirms with the acceptance code (e-mail/SMS); balances are e-mailed to both parties
- من
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- يتطلب
- Electronic sales invoice from titleholder/trader
- يُصدر
- PTM record of the first-sale transaction; Seller due-diligence record (Procuraduría, Contraloría, Policía antecedents; restrictive lists)
نص القانونغير مسجَّلالأساس القانوني: Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025, arts 26-27
- الضرائب
Withhold income tax on the purchase: 2.5% if the buyer is a C.I. company (from 1 Jun 2025; previously 1%); other buyers, incl. free-zone users, 2.5% (declarant seller) or 3.5% (non-declarant); issue the withholding certificate. The gold-mining seller separately self-withholds 4.50% under CIIU 0722 (2.40% from 1 Mar 2024 to 31 May 2025)
- من
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- يتطلب
- Electronic sales invoice from titleholder/trader
- يُصدر
- Certificado de retención en la fuente
نص القانونغير مسجَّلالأساس القانوني: Decreto 1625 de 2016 as modified by Decreto 572 de 2025, arts 1.2.4.6.9, 1.2.6.8
التراخيص والتسجيلات
UIAF reporting-entity registration (gold exporter/importer or C.I.)
SIREL credentials
- يحمله
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- تصدره
- UIAF
- مدة الصلاحية
- Standing
نص القانونالأساس القانوني: Resolución UIAF 363 de 2008
Production cap for subsistence gold mining
n/a (limit checked by buyers against RUCOM/Génesis)
- يحمله
- Barequero / subsistence miner (registered in Génesis)
- تصدره
- Ministerio de Minas y Energía
- مدة الصلاحية
- Per month / per year
نص القانونالأساس القانوني: Resolución 40103 de 2017
Status as Sociedad de Comercialización Internacional (C.I.)
C.I. registration
- يحمله
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- تصدره
- DIAN (resolution authorising the C.I.)
- مدة الصلاحية
- Standing
نص القانونالأساس القانوني: Decreto 1073 de 2015 art 2.2.5.6.1.2.1 lit g (as quoted in Decreto 2234 de 2023)
ملاحظة الباحث: The RUCOM inscription requirements quoted in the Decreto 2234 recitals include (lit g) the DIAN resolution authorising the C.I.; the C.I. authorisation procedure itself was not read. Model r1 named MinCIT as issuer - corrected.
PTM/OTTM user registration
OTTM credentials
- يحمله
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- تصدره
- ANM
- مدة الصلاحية
- Standing
نص القانونالأساس القانوني: Resolución ANM 759 de 2024
RUCOM registration (exporter)
RUCOM listing
- يحمله
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- تصدره
- ANM
- مدة الصلاحية
- 1 year; renewed each May
نص القانونالأساس القانوني: Decreto 1073 de 2015 Cap. 6; Resolución DIAN 46 de 2019, Res. 46 art 367 num 3
RUT, electronic invoicing enablement
RUT; e-invoicing enablement
- يحمله
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- تصدره
- DIAN
- مدة الصلاحية
- Standing
نص القانونالأساس القانوني: Estatuto Tributario art 617; DIAN Resolución 42 de 2020, as cited in Res. 759 art 9(7)
AML/CFT self-control programme (SAGRILAFT/SARLAFT)
Compliance officer designation; AML manual
- يحمله
- Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
- تصدره
- Superintendencia de Sociedades (supervisor)
- مدة الصلاحية
- Standing
إرشاد رسميملاحظة الباحث: Threshold from the UIAF 2026 calendar, which cites Supersociedades Circular Externa 100-000016 de 2020 (not held).
Concession contract, PTO and environmental licence (large mining class)
Concession contract; approved PTO; environmental licence
- يحمله
- Large-scale mining titleholder (industrial mine)
- تصدره
- ANM; environmental authority
- مدة الصلاحية
- Contract term
نص القانونالأساس القانوني: Ley 685 de 2001; Decreto 1666 de 2016, Ley 685 art 14
Publication in RUCOM as explotador minero autorizado
RUCOM listing
- يحمله
- Large-scale mining titleholder (industrial mine)
- تصدره
- ANM
- مدة الصلاحية
- Standing
نص القانونالأساس القانوني: Decreto 1073 de 2015, art 2.2.5.6.1.1.5
RUCOM registration as planta de beneficio
RUCOM listing
- يحمله
- Beneficiation plant / smelter (planta de beneficio, casa fundidora)
- تصدره
- ANM
- مدة الصلاحية
- 1 year
نص القانونالأساس القانوني: Ley 2250 de 2022 art 13; Decreto 1073 de 2015 Cap. 6
UIAF reporting-entity registration (casa fundidora de oro)
SIREL credentials
- يحمله
- Beneficiation plant / smelter (planta de beneficio, casa fundidora)
- تصدره
- UIAF
- مدة الصلاحية
- Standing
نص القانونالأساس القانوني: Resolución UIAF 363 de 2008
Inscription as barequero / subsistence miner in Génesis
Certificado de inscripción signed by the mayor; publication in RUCOM list of subsistence miners
- يحمله
- Barequero / subsistence miner (registered in Génesis)
- تصدره
- Alcaldía of the municipality where the activity takes place
- مدة الصلاحية
- 1 year; renewed annually in person (Ley 1955 art 327); renewal requested two months before expiry in Génesis (ANM ABECÉ)
- الرسم
- Free (Ley 1955 art 327)
نص القانونالأساس القانوني: Ley 685 de 2001; Ley 1955 de 2019; Decreto 1073 de 2015 (as modified by Decreto 1102 de 2017), Ley 685 arts 155-157; Ley 1955 art 327
RUT with mining economic activity
RUT
- يحمله
- Barequero / subsistence miner (registered in Génesis)
- تصدره
- DIAN
- مدة الصلاحية
- Standing; buyers require a copy no older than 30 days (Res. 759)
نص القانونالأساس القانوني: Decreto 1073 de 2015 as modified by Decreto 1102 de 2017, art 2.2.5.6.1.1.6 (six-month transition to obtain RUT)
AnnA Minería user account (production and royalty declarations)
User number
- يحمله
- Small/medium mining titleholder (concession, legalisation or special reserve area)
- تصدره
- ANM
- مدة الصلاحية
- Standing
إرشاد رسميConcession contract registered in the Registro Minero Nacional (or legalisation/formalisation instrument)
Concession contract; RMN registration
- يحمله
- Small/medium mining titleholder (concession, legalisation or special reserve area)
- تصدره
- ANM
- مدة الصلاحية
- Contract term
نص القانونالأساس القانوني: Ley 685 de 2001, art 14 (only the concession contract constitutes the right to explore and exploit)
Approved work programme (PTO/PTOD/PTOC) and environmental instrument
Approved PTO; environmental licence
- يحمله
- Small/medium mining titleholder (concession, legalisation or special reserve area)
- تصدره
- ANM (PTO); environmental authority (licence)
- مدة الصلاحية
- Term of the title
نص القانونالأساس القانوني: Decreto 2234 de 2023, art 2.2.5.6.4.3
ملاحظة الباحث: Named in Decreto 2234 art 2.2.5.6.4.3 as inputs to origin verification; approval procedure not read.
Publication in RUCOM as explotador minero autorizado
RUCOM listing
- يحمله
- Small/medium mining titleholder (concession, legalisation or special reserve area)
- تصدره
- ANM (automatic)
- مدة الصلاحية
- While the title is in good standing
نص القانونالأساس القانوني: Decreto 1073 de 2015 as modified by Decreto 1102 de 2017, art 2.2.5.6.1.1.5
PTM/OTTM user registration
OTTM credentials and web-service codes
- يحمله
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- تصدره
- ANM (Operador Tecnológico de Trazabilidad de Minerales)
- مدة الصلاحية
- Standing
نص القانونغير مسجَّلالأساس القانوني: Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025
RUCOM registration as comercializador de minerales autorizado
RUCOM certificate / listing
- يحمله
- Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
- تصدره
- ANM
- مدة الصلاحية
- 1 year; renewed each May
نص القانونالأساس القانوني: Ley 1450 de 2011 art 112; Ley 2250 de 2022 art 18; Decreto 1073 de 2015 Cap. 6, DUR 1073 art 2.2.5.6.1.4.1 (renewal in May; ANM decides within 45 business days)
الضرائب والرسوم
Autorretención especial a título de renta, CIIU 0722 (extracción de oro y otros metales preciosos)
Income of gold extractors
- المعدل
- 4.50%
- الوعاء
- Taxable income from the activity (per art 1.2.6.8 mechanics)
- يدفعه
- Gold-mining company (self-withholding)
- تحصّله
- DIAN
نص القانونالأساس القانوني: Decreto 1625 de 2016 as modified by Decreto 572 de 2025, art 1.2.6.8
Autorretención especial a título de renta, CIIU 0722 (previous rate)
Income of gold extractors
- المعدل
- 2.40%
- يدفعه
- Gold-mining company (self-withholding)
- تحصّله
- DIAN
نص القانونغير مسجَّلالأساس القانوني: Decreto 1625 de 2016 as modified by Decreto 242 de 2024, art 1.2.6.8
Retención/autorretención on exports of other mineral products (incl. gold)
Gold exports, except gold exported by C.I. companies that already withheld on purchases under art 1.2.4.6.9
- المعدل
- 1.0% of gross export proceeds
- الوعاء
- Gross export proceeds
- يدفعه
- Exporter
- تحصّله
- DIAN
نص القانونغير مسجَّلالأساس القانوني: Decreto 1625 de 2016 as modified by Decreto 242 de 2024, art 1.2.4.10.12, par. 1
Contribución parafiscal de la esmeralda (1%) - not applicable to gold
Exports of esmeraldas sin engastar only - not gold, not jewellery
- المعدل
- 1% of the foreign-currency value to be repatriated
- يدفعه
- Exporter of unset emeralds
- تحصّله
- Fedesmeraldas (administrator contracted by the Government)
نص القانونالأساس القانوني: Ley 488 de 1998, art 101
ملاحظة الباحث: [conflict] ANM ABC export (Aug 2023) lists the 1% for "joyería, esmeraldas y piedras preciosas"; Ley 488 art 101 and the ANM export form guide (29 Aug 2025) limit it to unset emeralds. Law text followed.
Regalía sobre oro (royalty)
All gold extracted in Colombia (royalty accrues at extraction, at mine mouth: Ley 2056 art 18); proof of payment before any export (Ley 2056 art 186). Imported gold re-exported does not need the royalty visto bueno (ANM FAQ).
- المعدل
- 4% (oro y plata); 6% (oro de aluvión en contratos de concesión); platino 5% - state-owned minerals. Private-subsoil (RPP) mines: see co.tax-royalty-rpp-2019
- الوعاء
- Value at mine mouth: gram value = 80% of the average international price of the last month published by the London metal exchange, PM version (Ley 141 art 16 par 9, text of Ley 756/2002 art 16); Banco de la República certifies the price in COP (Ley 488 art 152) and publishes it on the first business day of each month (ANM FAQ). Royalty = fine grams x price x %.
- يدفعه
- Titleholder / exploiter (including barequeros and subsistence miners); may be paid through a designated withholding agent
- تحصّله
- ANM
نص القانونالأساس القانوني: Ley 141 de 1994 art 16 as modified by Ley 756 de 2002 art 16; Ley 685 de 2001 arts 227-228; Ley 2056 de 2020 arts 18, 186, Ley 141 art 16 and parágrafo 9
ملاحظة الباحث: [conflict] The Función Pública compilation of Ley 141 omits parágrafo 9; the Senado texts of Ley 141 and Ley 756 contain it - followed. Rates are frozen for each concession contract at its date (Ley 685 art 228). Effective burden about 3.2% of the market price (4% x 80%) [inferred].
Royalty on precious metals from private-subsoil (RPP) mines (2006 rule)
Gold, silver and platinum from reconocimientos de propiedad privada
- المعدل
- 0.4%
- الوعاء
- Value of production at mine mouth; price base fixed by UPME
- يدفعه
- RPP holder
- تحصّله
- per Ley 141 de 1994
نص القانونالأساس القانوني: Decreto 1631 de 2006; Ley 685 de 2001 art 227 inc 2, Decreto 1631 arts 1, 4
ملاحظة الباحث: [transcription] FAOLEX copy. validTo = day before Ley 1955 promulgation [inferred]; Ley 1955 art 330 says RPP holders declare and pay under it "a partir del 2019".
Royalty on precious metals from private-subsoil (RPP) mines
Gold, silver and platinum from reconocimientos de propiedad privada
- المعدل
- Oro y plata veta 0.4%; oro y plata aluvión 2.0%; platino 1.0%
- الوعاء
- Value of production at mine mouth (boca o borde de mina)
- يدفعه
- RPP holder (declares, liquidates and proves payment to ANM)
- تحصّله
- ANM
نص القانونالأساس القانوني: Ley 1955 de 2019, art 330
ملاحظة الباحث: validFrom = promulgation date; the article says "a partir del 2019". Not derogated by Ley 2294/2023 art 372. The ANM export form cites Ley 1955 art 330 for royalty %.
Retención en la fuente (income tax) on gold purchases by C.I. companies
Domestic purchases of gold by sociedades de comercialización internacional
- المعدل
- 2.5% of the total payment
- الوعاء
- Payment for gold purchased
- يدفعه
- Seller (withheld by the C.I. buyer)
- تحصّله
- DIAN
نص القانونالأساس القانوني: Decreto 1625 de 2016 as modified by Decreto 572 de 2025, art 1.2.4.6.9
Retención en la fuente on gold purchases by C.I. companies (previous rate)
Domestic purchases of gold by C.I. companies
- المعدل
- 1%
- الوعاء
- Payment for gold purchased
- يدفعه
- Seller
- تحصّله
- DIAN
إرشاد رسميالأساس القانوني: Decreto 1625 de 2016, art 1.2.4.6.9 (before Decreto 572 de 2025)
Retención en la fuente on gold purchases by buyers other than C.I. (otros ingresos tributarios)
Gold purchases by traders, free-zone industrial users (DIAN oficio 907838) and other buyers that are not C.I. companies
- المعدل
- 2.5% (declarant seller) / 3.5% (non-declarant)
- الوعاء
- Payment
- يدفعه
- Seller
- تحصّله
- DIAN
إرشاد رسميالأساس القانوني: Estatuto Tributario arts 368, 401; Decreto 1625 de 2016, ET art 401 (3.5% non-declarants); DUR 1625 art 1.2.4.9.1 (as cited by DIAN)
ملاحظة الباحث: The 2.5% rate is from DIAN doctrine citing DUR 1625 art 1.2.4.9.1 (DUR text not held); the 3.5% non-declarant rate read in ET art 401.
IVA (VAT) on gold
Domestic sales and exports of gold
- المعدل
- General rate 19% on domestic sales of gold (no gold-specific exclusion found), including sales to Banco de la República; exports exempt with bimonthly refund (ET art 481 lit a); sales to C.I. companies of goods effectively exported exempt (art 481 lit b)
نص القانونالأساس القانوني: Estatuto Tributario arts 420, 468, 481; Decreto 3991 de 2010 (recitals)
ملاحظة الباحث: [inferred] Absence of a gold exclusion inferred from a word search of the held ET parts (arts 327-370, 397-437-3, 466-488: no "oro", "7108", "71.08"); ET arts 424/477 lists read by search only. The 75% reteIVA on BanRep gold purchases (Decreto 3991 art 1) is treated as lapsed (not compiled in DUR 1625).
الضوابط
Anyone buying, selling, exporting or importing gold must have operational, administrative, financial and technical capacity (MinMinas criteria), obtain supplier information for ANM, and (exporters) prove beneficiation at a RUCOM-published plant; they must apply supply-chain due diligence under MinMinas guidelines and file annual due-diligence reports with ANM (Ley 2250 art 17). Each PTM purchase also requires seller checks: restrictive lists (SARLAFT/SAGRILAFT), RUT, Procuraduría, Contraloría and Policía records (Res. 759 art 9). No Colombian text read adopts the OECD Guidance by name.
- النوع
- العناية الواجبة في مناطق النزاع
نص القانونالأساس القانوني: Ley 2250 de 2022 art 17; Resolución ANM 759 de 2024 art 9
ملاحظة الباحث: [not-read] MinMinas due-diligence guidelines under Ley 2250 art 17 par not found/held.
DIAN special export procedure for chapter 71 goods: SAE at the seccional where the goods are; physical inspection in the secondary zone requested before SAE acceptance (exporter premises with calibrated scales or an authorised valuables-transport company); weight and fineness recorded and packages sealed; embarkation through the same jurisdiction; RUCOM registration; C.I. exporters attach Certificados al Proveedor; gold cannot be exported as samples.
- النوع
- أخرى
نص القانونالأساس القانوني: Resolución DIAN 46 de 2019 arts 367 (mod. Res. 39/2021), 374; Decreto 1165 de 2019 arts 348, 352, 396
Proceeds of goods exports must be channelled through the FX market (IMC or registered compensation account) within six months of receipt; net repatriation allowed for export costs paid directly; the channelling data (declaración de cambio) are transmitted by the intermediary; sanctions per law. Operations between residents and free-zone users are internal and settled in COP. The exemption from repatriation (art 94: petroleum, gas, coal, ferronickel, uranium branches) does not cover gold.
- النوع
- ضوابط العملة
نص القانونالأساس القانوني: Resolución Externa 1 de 2018 (Banco de la República), arts 41, 74, 78, 88, 91, 93, 94
ملاحظة الباحث: Compendium current to 30 Mar 2023. El Colombiano (2019) reports BanRep exchange fines for fictitious gold exports.
Mercury use in mining had to be eradicated within a maximum of five years of Ley 1658 (15 Jul 2013), i.e. by July 2018 [inferred arithmetic]; no new gold beneficiation plants using mercury; no amalgam burning in residential, commercial, institutional or recreational zones.
- النوع
- أخرى
نص القانونالأساس القانوني: Ley 1658 de 2013, arts 3, 9
Any export of minerals requires prior accreditation before DIAN of royalty payment (Ley 2056 art 186). ANM issues the visto bueno via VUCE after checking royalty payment and lawful origin (3 business days; valid 3 months). Scrap/disused gold (no royalty) needs a certification by an accredited inspection body. Imported gold re-exported is outside the requirement (ANM FAQ).
- النوع
- أخرى
نص القانونالأساس القانوني: Ley 2056 de 2020 art 186; Decreto 600 de 1996 art 20 (as modified by Decreto 4479 de 2009 art 1)
ملاحظة الباحث: [not-read] Decreto 600/Decreto 4479 text not held; quoted by ANM.
Only persons certified in RUCOM (traders, beneficiation plants) or published as authorised exploiters may buy, sell, process or export minerals; buyers must check the seller listing (from 1 Jan 2012: seizure and fine for buying from unlisted sellers). Certification renewed each May. Exempt from inscription: authorised exploiters (titleholders, ARE, legalisation, subcontracts, subsistence miners - published automatically) and sellers of finished jewellery.
- النوع
- أخرى
نص القانونالأساس القانوني: Ley 1450 de 2011 art 112; Ley 2250 de 2022 art 18; Decreto 1073 de 2015 arts 2.2.5.6.1.1.4, 2.2.5.6.1.1.5, 2.2.5.6.1.2.2, 2.2.5.6.1.4.1
Subsistence miners may produce at most 35 g of gold as monthly average and 420 g per year; buyers must verify caps and listing; ANM removes miners exceeding caps from RUCOM and informs DIAN; ANM rejects export approvals supported by subsistence volumes above the annual maximum; the PTM rejects purchases without remaining cap.
- النوع
- أخرى
- الحد
- 35 g monthly average; 420 g annual maximum per miner
نص القانونغير مسجَّلالأساس القانوني: Resolución MinMinas 40103 de 2017 art 1; Ley 1955 de 2019 art 327; Decreto 1073 de 2015 arts 2.2.5.6.1.1.6 par 2, 2.2.5.6.1.2.2 lit k, 2.2.5.6.4.7; Resolución ANM 759 de 2024 art 11
Every commercial transaction in minerals must be registered in the Plataforma de Trazabilidad de Minerales - PTM (Res. ANM 759 art. 5; Decreto 2234 de 2023, DUR art. 2.2.5.6.4.5): origin code, transaction code, seller identity, origin document, due-diligence checks, and the Documento de Registro encrypted with a Código HASH SHA256 sent to the PTM (Res. 759 art. 9). The seller confirms each purchase with an acceptance code (e-mail/SMS) (ANM PTM guides). Biometric validation of sellers applies only once the mechanism with the Registraduría is established (Res. 759 art. 9). Sanctions: Ley 2250 de 2022 art. 15, a multa 'hasta por mil (1.000) salarios mínimos legales mensuales vigentes, cada vez y para cada caso de infracción', and RUCOM suspension; the article enters into force only once the Autoridad Minera implements the verification systems (parágrafo 1o).
- النوع
- وسم المنشأ
- سارٍ من
- 2026-05-19
نص القانونغير مسجَّلالأساس القانوني: Decreto 2234 de 2023 (Decreto 1073 de 2015, arts 2.2.5.6.4.1 to 2.2.5.6.4.8); Resolución ANM 759 de 2024 arts 5, 9, 11, 26, 27 (arts 26 and 27 as replaced by the ANM resolution of 29 December 2025); Ley 2250 de 2022 art. 15
Gold exporters and importers (habitual or sporadic, listed tariff lines incl. 7108), casas fundidoras de oro and C.I. companies trading gold report to UIAF: ROS immediately (art 2); absence of ROS within the first 10 calendar days of each month (art 3); all gold purchase/sale operations whatever the payment means, every four months within 10 calendar days after the cut-off (art 4, absence report art 5); all gold exports and imports every four months within 10 days (arts 6-7); Supersociedades sanctions breaches (art 10). Companies with income of 30,000 SMMLV or more must also run SAGRILAFT (UIAF 2026 calendar).
- النوع
- مكافحة غسل الأموال
- سارٍ من
- 2009-01-01
نص القانونالأساس القانوني: Resolución UIAF 363 de 2008
ملاحظة الباحث: [ocr] Scanned resolution; figures checked on page images. The "200 SMMLV" fine ceiling appears only in a recital citing Decreto 1080/1996 [unconfirmed].
Exploration or exploitation without title, and the benefit, trade or acquisition of minerals from untitled areas (except barequeo), are crimes by reference to the Penal Code; alcaldes provisionally seize minerals transported or traded without invoice or mine constancia (Ley 685 art 161); police fine and seizure for melting, carrying, storing, transporting or holding minerals without certificado de origen (Ley 1801 art 105 num 10); mechanical equipment banned without title (Ley 1450 art 106).
- النوع
- أخرى
نص القانونالأساس القانوني: Ley 685 de 2001 arts 159-161; Ley 1450 de 2011 art 106; Ley 1801 de 2016 art 105
ملاحظة الباحث: [not-read] Current Penal Code (Ley 599 de 2000) article not read; Ley 685 refers to "artículo 244 del Código Penal" (the former code). Ley 1801 quoted by ANM.
تدفقات التجارة
Export destinations: LBMA refiners in the United States and Switzerland (e.g. 2018: Asahi Refining USA, Metalor USA, Argor-Heraeus), plus assayers in Belgium; exports concentrated in a few C.I. companies (one exporter 28% of 2018 exports, 10.5 t)
الأرقام: 145 exporters in 2018
مصدر ثانويملاحظة الباحث: 2018 data; not updated.
Formal gold exports in 2024
الأرقام: About US$3.9 billion, 67 t
مصدر ثانويFormal gold exports growth and four-year volumes (Ministry of Mines figures reported at the PTM launch)
الأرقام: 236 t exported over the last four years; Jan-Feb 2025 US$649 million (+31.6%)
مصدر ثانويغير مسجَّل
حيث تخالف الممارسة القانون
ما تُظهر المصادر الموثوقة حدوثه دون أن ينص عليه القانون.
Armed groups control or extort alluvial mining in Antioquia, Chocó and Nariño and force miners to sell below market; informality above 50%.
مصدر ثانويغير مسجَّلDecreto 2234/2023 requires traders and plants to authenticate sellers biometrically, but Res. ANM 759/2024 art 9 num 2 applies it only once the technological, functional and legal mechanism is established; the PTM user guides use an acceptance code sent to the seller by e-mail and SMS instead.
نص القانونLeading exporters were prosecuted for exports backed by paper suppliers and dead barequeros; ANM checked traders' economic capacity but not cumulative volumes. DIAN annulled export declarations after shipment; courts partly sided with the exporters.
الأرقام: 2016-2019: 5 exporters indicted (COP 1.3-2.4 trillion each), 26 further investigations, no convictions as of 2019
مصدر ثانويSubsistence-miner registrations are bought: people lent their ID to be registered in Génesis for 50,000-250,000 pesos, and the 35 g/month quotas of these nominal barequeros were used to cover gold from other sources. DIAN investigated 132 registrations; about 1,200 barequeros concentrated most suspect production.
الأرقام: 132 registrations; ~1,200 barequeros
مصدر ثانويغير مسجَّل[conflict] The Función Pública compilation of Ley 141 art 16 omits parágrafo 9 (royalty base = 80% of the last month's London PM average); the Secretaría del Senado texts of Ley 141 and of Ley 756/2002 art 16 contain it, and ANM concept 20221200281641 quotes it. The two official compilations also give different DO 41.414 dates (30 June vs 30 July 1994). Senado text followed.
نص القانون[conflict] ANM ABECÉ exportaciones (Aug 2023) says the 1% parafiscal applies to exports of "joyería, esmeraldas y piedras preciosas"; Ley 488/1998 art 101 imposes it only on exports of unset emeralds, as the ANM export form guide (Aug 2025) also states. Law text followed; gold is not subject.
نص القانون[conflict] ANM ABECÉ (Mar 2024) and the ANM FAQ state that royalty declarations are due within 10 business days after each calendar quarter; the AnnA Minería guide (Oct 2024) shows a monthly period for the Banco de la República form used for gold, silver and platinum, and the withholding-agent format is monthly.
إرشاد رسميIndustry warns that the 2025 withholding increases (C.I. 2.5% on purchases, 4.5% self-withholding for extractors) exceed trading margins (<1.5%) and push artisanal gold into smuggling.
الأرقام: Up to 90% of ~40 t/yr of legal artisanal gold at risk (industry projection)
مصدر ثانوي
ما لم نتمكن من الحصول عليه
المستندات التي احتاجها البحث ولم يحصل عليها، وأين قد تكون، ولماذا.
How much gold Banco de la República actually buys domestically in 2026 (the legal channel exists: Ley 2250 art 11; Ley 31/1992 art 24 as cited in Decreto 3991/2010).
- أين قد يكون
- banrep.gov.co (gold purchase statistics / international reserves reports)
- سبب عدم الحصول عليه
- Not searched in this session; the legal basis was the priority.
- يؤثر في
- co.ac-banrep
MinMinas guidelines for gold supply-chain due diligence and the annual report to ANM under Ley 2250 art 17.
- المستند الناقص
- MinMinas resolution/guidelines under Ley 2250 art 17
- أين قد يكون
- minenergia.gov.co; anm.gov.co
- سبب عدم الحصول عليه
- Not located in this session.
- يؤثر في
- co.ctl-cahra-ddco.st-r06
Official text of Decreto 600 de 1996 (royalty withholding agents art 14; export royalty art 20 as modified by Decreto 4479 de 2009).
- المستند الناقص
- Decreto 600 de 1996 (and Decreto 4479 de 2009)
- أين قد يكون
- https://www.suin-juriscol.gov.co/viewDocument.asp?id=1127373 ; Diario Oficial of 1996
- سبب عدم الحصول عليه
- SUIN-Juriscol serves an application shell with no text (curl 28 Sep, browser 29 Sep 2026); DIAN and CRA normogramas return 404. See laws/_work/co-requests.md.
Status of the proposed state mineral trading company (Ecominerales) reported by the press.
- سبب عدم الحصول عليه
- Only one press mention; no search budget left
- يؤثر في
- co.div-armed-groups
Current Penal Code article on illicit exploitation of mineral deposits (Ley 685 still refers to art 244 of the former code).
- المستند الناقص
- Ley 599 de 2000 (Código Penal), relevant article
- أين قد يكون
- http://www.secretariasenado.gov.co/senado/basedoc/ley_0599_2000.html (parts)
- سبب عدم الحصول عليه
- Not fetched in this session.
- يؤثر في
- co.ctl-illicit-mining
Whether the ANM visto bueno is still filed through VUCE after the PTM went live (19 May 2026), and how the PTM export closure is matched to the DIAN SAE.
- المستند الناقص
- ANM circular or guide on exports after PTM go-live
- أين قد يكون
- https://www.anm.gov.co/trazabilidad-de-minerales
- سبب عدم الحصول عليه
- Not found on the ANM trazabilidad page or in the six OTTM guides; the Aug 2025 export form still asks for the VUCE number.
Resolución ANM 371 de 2024 (Plataforma Control a la Producción) as modified by Res. 3749 de 2025.
- المستند الناقص
- Res. ANM 371/2024; Res. ANM 3749/2025
- أين قد يكون
- anm.gov.co resoluciones
- سبب عدم الحصول عليه
- Only cited in Res. 3824 recitals; not fetched.
المسارات عبر كولومبيا
أزواج الدول
المصادر
كل مصدر يستشهد به بحث هذه الدولة، مع مقدار ما قُرئ منه وكيف.
- Resolución ANM 3824 de 2025, por la cual se modifican los artículos 26 y 27 de la Resolución 759 de 2024 y se deroga la Resolución 1549 de 2025فتح المصدرغير مسجَّلنصAgencia Nacional de Minería (President Lina Beatriz Franco Idárraga) · قُرئ في 2026-09-28
Missing from this copy: DO number not in copy.
- El Espectador - DIAN indaga posible corrupción en 132 registros de mineros de subsistencia (20 May 2024)فتح المصدرغير مسجَّلغير مذكورEl Espectador
- Decreto 242 de 2024 (retención y autorretención en la fuente sobre exportaciones de hidrocarburos, carbón y demás productos mineros; autorretención especial)فتح المصدرغير مسجَّلنصMinisterio de Hacienda y Crédito Público (copy: DIAN Compilación Jurídica) · قُرئ في 2026-09-28
Missing from this copy: DIAN vigencia notes loaded by script not captured.
- ANM - Guía de apoyo: designar agente retenedor de regalías (AnnA Minería)فتح المصدرغير مسجَّلنصAgencia Nacional de Minería · قُرئ في 2026-09-28
Missing from this copy: Screenshots not in text layer.
- Infobae - Más del 80% de las exportaciones de oro son ilegales: Colombia lanzó plataforma ... (24 Apr 2026)فتح المصدرغير مسجَّلغير مذكورInfobae
- El Nuevo Siglo - Producción y mercado del oro en Colombia: entre ilegalidad y regulación (undated, c. 2025-2026)فتح المصدرغير مسجَّلغير مذكورEl Nuevo Siglo