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الذهب

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

اسأل بكلماتك. الإجابة هي البحث نفسه: سجلاته بنصها، مع كل مصدر ومدى الوثوق بكل سجل.
منشأ تعدين صغير النطاقمنشأ تعدين صناعي

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 مسجَّل
  • Agencia 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)

    لا مستوى ثقة مسجَّل
  • Banco 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 مسجَّل
  • Dirección de Impuestos y Aduanas Nacionales (DIAN)

    Customs (export authorisation of shipment, inspection, export declaration), income-tax withholding, VAT, RUT, electronic invoicing

    لا مستوى ثقة مسجَّلغير مسجَّل
  • Ministerio 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 مسجَّل
  • Superintendencia de Sociedades

    Supervises AML/CFT (SAGRILAFT) compliance of commercial companies including gold reporters; sanctions breaches of Res. UIAF 363

    لا مستوى ثقة مسجَّل
  • Unidad 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)

    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 القانون
  • Decreto 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 مسجَّل
  • Decreto 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 القانون

    ملاحظة 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 مسجَّل
  • Decreto 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 القانون

    ملاحظة 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 القانون
  • Decreto 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 رسمي

    ملاحظة 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 القانون

    ملاحظة 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 القانون
  • Ley 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 القانون
  • Resolución 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 القانون
  • Resolución 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 القانون
  • Resolución DIAN 58 de 2016 (modifying Res. 4240 de 2000: exports of gold, emeralds, precious stones)

    المرجع
    Resolución 58 de 2016
    النوع
    لائحة
    مصدر ثانوي

    ملاحظة 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 القانون

    ملاحظة 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 القانون

    ملاحظة 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 القانون
  • Decreto 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 القانون
  • Decreto 1666 de 2016 (clasificación de la minería)

    Subsistence / small / medium / large mining classes

    المرجع
    Decreto 1666 de 2016
    النوع
    مرسوم
    نص القانون
  • Decreto 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 القانون
  • Decreto 4479 de 2009

    المرجع
    Decreto 4479 de 2009
    النوع
    مرسوم
    إرشاد رسمي

    ملاحظة 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 القانون
  • Plan 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 القانون
  • Código 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 رسمي

    ملاحظة 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 القانون
  • Sistema 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 القانون
  • Plan 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 القانون
  • Ley 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 القانون
  • Código 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 القانون
  • Ley 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 القانون
  • Resolución 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 مسجَّل
  • Resolución 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 مسجَّل
  • Resolución 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.

ANM concepto 20221200280951 - liquidación del pago de regalías de concentrados de oro

قانون · Radicado 20221200280951 (reply to 20221001746852) · Agencia Nacional de Minería, Oficina Asesora Jurídica (Juan Antonio Araujo Armero)

Decreto 3991 de 2010 (retención de IVA en la venta de oro al Banco de la República)

مرسوم · Decreto 3991 de 27 Oct 2010; Diario Oficial 47.875 · Ministerio de Hacienda y Crédito Público (copy: DIAN Compilación Jurídica)

Oficio DIAN 902027 de 2022 (retención en la fuente en compras de oro)

إرشادات · Oficio 902027 [100208192-317] of 15 Mar 2022 · DIAN, Subdirección de Normativa y Doctrina

Oficio DIAN 907838 de 2021 (retención en compras de oro por usuarios industriales de zona franca)

إرشادات · Oficio 907838 [100208221-1212] of 5 Aug 2021 · DIAN

Resolución UIAF 363 de 2008 (reporting duties of gold exporters and importers, casas fundidoras de oro and C.I. companies trading gold)

لائحة · Resolución 363 de 18 Nov 2008 · Unidad de Información y Análisis Financiero (Director General Mario Alejandro Aranguren Rincón)

SECO factsheet: Artisanal and Small-Scale Gold (ASGM) - Responsible value chains (2025-2029)

إرشادات · - · State Secretariat for Economic Affairs (SECO), WEHU

Anexo 2 - Documento técnico e instructivo del Reporte de transacciones de compra y venta de oro (última actualización marzo 2021)

لائحة · Anexo técnico to Resolución UIAF 363 de 2008 (art 8) · Unidad de Información y Análisis Financiero

Anexo 3 - Documento técnico e instructivo del Reporte de importaciones y/o exportaciones de oro (última actualización marzo 2021)

لائحة · Anexo técnico to Resolución UIAF 363 de 2008 (art 8) · Unidad de Información y Análisis Financiero

UIAF - Sector Real importadoras y exportadoras de oro (landing page)

لائحة · - · UIAF

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

  1. 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 القانون

    الأساس 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)

  2. 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 القانون

    الأساس 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

  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 القانون

    الأساس 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

  4. 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 القانون

    الأساس 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

  5. 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 مسجَّل

    الأساس 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

  1. 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 السوق

    الأساس 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.

  2. 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 القانون

    الأساس 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

  3. 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 القانون

    الأساس القانوني: Decreto 1625 de 2016, art 1.2.4.6.9 (as modified by Decreto 572 de 2025)

  4. 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 القانون

    الأساس 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

  1. 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 السوق

    ملاحظة الباحث: No Colombian rule on pricing; general bullion practice.

  2. 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
  3. 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 القانون

    الأساس 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.

  4. 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 رسمي

    الأساس 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.

  5. 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 القانون

    الأساس القانوني: Resolución ANM 759 de 2024, arts 5, 10

  6. 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 القانون

    الأساس 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

  7. 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 القانون

    الأساس القانوني: Resolución DIAN 46 de 2019 arts 367, 389, 390

  8. 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 القانون

    الأساس القانوني: Decreto 1165 de 2019 arts 362, 363; Resolución DIAN 46 de 2019 arts 367 num 5, 398, 400

  9. 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
  10. 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 مسجَّل

    الأساس 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)

  1. 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 القانون

    الأساس القانوني: Resolución UIAF 363 de 2008, arts 2-3

  2. 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 القانون

    الأساس 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.

  3. 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 القانون

    الأساس القانوني: Decreto 1073 de 2015, art 2.2.5.6.1.4.1

  4. 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 مسجَّل

    الأساس 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.

  5. 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
  6. 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 القانون

    الأساس 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

  1. 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
  2. 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 القانون

    الأساس 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

  1. 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 القانون

    الأساس القانوني: Ley 685 de 2001; Decreto 1073 de 2015, Ley 685 art 14; DUR 1073 art 2.2.5.6.1.1.5

  2. 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 السوق

    الأساس القانوني: Ley 685 de 2001

    ملاحظة الباحث: Process description is general industry practice; not taken from a Colombian text.

  3. 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 مسجَّل

    الأساس القانوني: Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025, art 26 par. 2

  4. 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 مسجَّل

    الأساس 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.

  5. 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 القانون

    الأساس القانوني: Decreto 1073 de 2015 as modified by Decreto 1102 de 2017, art 2.2.5.6.1.1.4 pars 1-2

  6. 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 مسجَّل

    الأساس القانوني: Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025, arts 26-27

  7. 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 مسجَّل

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 رسمي

    ملاحظة 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 رسمي
  • Concession 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 مسجَّل

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 مسجَّل

    الأساس 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 مسجَّل

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 رسمي

    الأساس 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 رسمي

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 مسجَّل

    الأساس 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 مسجَّل

    الأساس 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 القانون

    الأساس 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 القانون

    الأساس 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 ثانوي

    ملاحظة الباحث: 2018 data; not updated.

  • Formal gold exports in 2024

    الأرقام: About US$3.9 billion, 67 t

    مصدر ثانوي
  • Formal 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
  • Share of exported gold declared as coming from subsistence mining

    الأرقام: About 51% (UPME data cited in 2024); 102,000 persons in RUCOM subsistence lists vs 327,000 in RUT for the activity (2023)

    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 مسجَّل
  • Decreto 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 القانون
  • Leading 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 ثانوي
  • Subsistence-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
  • Officials estimate that most Colombian gold is of illegal origin and is laundered into formal exports using paper from the lawful channels.

    الأرقام: 'More than 80% of gold exports are illegal' (Dirección contra la Delincuencia Organizada Transnacional, April 2026); 'about 80% of gold produced is illegal' (2024)

    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 رسمي
  • Industry 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.
  • 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.
  • 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.
    يؤثر في
    co.st-t03co.st-r04

المسارات عبر كولومبيا

أزواج الدول

المصادر

كل مصدر يستشهد به بحث هذه الدولة، مع مقدار ما قُرئ منه وكيف.