Colombia

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)

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)

Website

https://www.anm.gov.co

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)

Website

https://www.banrep.gov.co

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

Website

https://www.dian.gov.co

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)

Website

https://www.minenergia.gov.co

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

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)

Website

https://www.uiaf.gov.co

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).

Citation

Decreto 1165 de 2019

Kind

Decree

In force from

2019-07-02

Withholding on gold purchases by C.I. companies, on exports of mineral products, special self-withholding by CIIU

Citation

Decreto 1625 de 2016, arts 1.2.4.6.9, 1.2.4.10.12, 1.2.6.8

Kind

Decree

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.

Citation

Decreto 1631 de 26 May 2006 (DO 46.280), arts 1, 4

Kind

Decree

In force from

2006-05-26

Sets art 1.2.4.10.12: 1.0% withholding/self-withholding on exports of other mineral products incl. gold

Citation

Decreto 242 de 2024 (published 29 Feb 2024)

Kind

Decree

In force from

2024-03-01

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).

Citation

Decreto 3991 de 27 oct 2010

Kind

Decree

In force from

2010-10-27

C.I. gold purchase withholding 1% to 2.5%; autorretención CIIU 0722 4.5%

Citation

Decreto 572 de 28 May 2025 (DO 53.132)

Kind

Decree

In force from

2025-06-01

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).

Citation

Decreto 600 de 1996, arts 14, 15, 18, 20 (art 20 as modified by Decreto 4479 de 2009)

Kind

Decree

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.

Citation

Ley 141 de 1994, art 16 as modified by art 16 Ley 756 de 2002 (incl. parágrafo 9)

Kind

Act

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.

Citation

Ley 1658 de 2013 (DO 48.852 of 15 Jul 2013), arts 3, 9

Kind

Act

In force from

2013-07-15

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.

Citation

Ley 2250 de 2022 (DO 52.092 of 11 Jul 2022), arts 11, 13-15, 17-18

Kind

Act

In force from

2022-07-11

Precious metals (gold, silver, platinum): 35 g as monthly average value and 420 g as maximum annual production per subsistence miner (measured individually).

Citation

Resolución MinMinas 40103 de 9 Feb 2017 (DO 50.142), art 1

Kind

Regulation

In force from

2017-02-09

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).

Citation

Resolución DIAN 000046 de 2019, arts 367 (mod. Res. 39/2021 art 132), 374, 375, 389, 390, 398, 400

Kind

Regulation

Citation

Resolución 58 de 2016

Kind

Regulation

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.

Citation

Resolución Externa 1 de 2018

Kind

Regulation

In force from

2018-05-25

Reporting duties of gold exporters/importers, smelters (casas fundidoras) and C.I. companies trading gold

Citation

Resolución 363 de 18 nov 2008

Kind

Regulation

In force from

2009-01-01

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)

Citation

Decreto 1073 de 2015, Libro 2, Parte 2, Título V

Kind

Decree

Declaración de producción of subsistence miners; certificado de origen format; RUCOM publication of subsistence miners and authorised exploiters; annual renewal

Citation

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)

Kind

Decree

In force from

2017-06-27

Subsistence / small / medium / large mining classes

Citation

Decreto 1666 de 2016

Kind

Decree

Origin verification, biometric authentication of purchases, online transaction registry

Citation

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

Kind

Decree

Citation

Decreto 4479 de 2009

Kind

Decree

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).

Citation

Decreto 624 de 1989 (DO 38.756), arts 368, 401, 420, 437-1, 468, 481

Kind

Act

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.

Citation

Ley 1450 de 2011 (DO 48.102 of 16 Jun 2011), arts 106 and 112

Kind

Act

In force from

2011-06-16

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).

Citation

Ley 1801 de 2016, art 105 nums 9-12, 14

Kind

Act

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.

Citation

Ley 1955 de 2019 (DO 50.964 of 25 May 2019), arts 327, 330

Kind

Act

In force from

2019-05-25

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).

Citation

Ley 2056 de 2020 (DO 51.453 of 30 Sep 2020), arts 18, 19, 186

Kind

Act

In force from

2021-01-01

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.

Citation

Ley 2294 de 2023, art 372

Kind

Act

Citation

Ley 488 de 1998 (DO 43.460 of 28 Dec 1998), arts 101, 152

Kind

Act

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).

Citation

Ley 685 de 2001 (15 Aug 2001; DO 44.545 of 8 Sep 2001)

Kind

Act

Replaced Ley 141 art 16: current royalty rates and the 80% London PM price base (parágrafo 9).

Citation

Ley 756 de 2002 (23 Jul 2002; DO 44.878), art 16

Kind

Act

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.

Citation

Resolución 1549 de 2025

Kind

Regulation

Repealed on

2025-12-29

Reschedules PTM transition and mandatory dates (large mining and subsistence from 19 May 2026)

Citation

Resolución 3824 de 29 dic 2025

Kind

Regulation

In force from

2025-12-29

PTM participants, transaction data, due diligence, phased dates

Citation

Resolución 759 de 28 oct 2024

Kind

Regulation

In force from

2024-10-28

SIREL credentials

Held by

Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter

Issued by

UIAF

Valid for

Standing

n/a (limit checked by buyers against RUCOM/Génesis)

Held by

Barequero / subsistence miner (registered in Génesis)

Issued by

Ministerio de Minas y Energía

Valid for

Per month / per year

C.I. registration

Held by

Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter

Issued by

DIAN (resolution authorising the C.I.)

Valid for

Standing

OTTM credentials

Held by

Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter

Issued by

ANM

Valid for

Standing

RUCOM listing

Held by

Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter

Issued by

ANM

Valid for

1 year; renewed each May

RUT; e-invoicing enablement

Held by

Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter

Issued by

DIAN

Valid for

Standing

Compliance officer designation; AML manual

Held by

Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter

Issued by

Superintendencia de Sociedades (supervisor)

Valid for

Standing

Concession contract; approved PTO; environmental licence

Held by

Large-scale mining titleholder (industrial mine)

Issued by

ANM; environmental authority

Valid for

Contract term

RUCOM listing

Held by

Large-scale mining titleholder (industrial mine)

Issued by

ANM

Valid for

Standing

RUCOM listing

Held by

Beneficiation plant / smelter (planta de beneficio, casa fundidora)

Issued by

ANM

Valid for

1 year

SIREL credentials

Held by

Beneficiation plant / smelter (planta de beneficio, casa fundidora)

Issued by

UIAF

Valid for

Standing

Certificado de inscripción signed by the mayor; publication in RUCOM list of subsistence miners

Held by

Barequero / subsistence miner (registered in Génesis)

Issued by

Alcaldía of the municipality where the activity takes place

Valid for

1 year; renewed annually in person (Ley 1955 art 327); renewal requested two months before expiry in Génesis (ANM ABECÉ)

Fee

Free (Ley 1955 art 327)

RUT

Held by

Barequero / subsistence miner (registered in Génesis)

Issued by

DIAN

Valid for

Standing; buyers require a copy no older than 30 days (Res. 759)

User number

Held by

Small/medium mining titleholder (concession, legalisation or special reserve area)

Issued by

ANM

Valid for

Standing

Concession contract; RMN registration

Held by

Small/medium mining titleholder (concession, legalisation or special reserve area)

Issued by

ANM

Valid for

Contract term

Approved PTO; environmental licence

Held by

Small/medium mining titleholder (concession, legalisation or special reserve area)

Issued by

ANM (PTO); environmental authority (licence)

Valid for

Term of the title

RUCOM listing

Held by

Small/medium mining titleholder (concession, legalisation or special reserve area)

Issued by

ANM (automatic)

Valid for

While the title is in good standing

OTTM credentials and web-service codes

Held by

Authorised mineral trader (comercializador de minerales autorizado, RUCOM)

Issued by

ANM (Operador Tecnológico de Trazabilidad de Minerales)

Valid for

Standing

RUCOM certificate / listing

Held by

Authorised mineral trader (comercializador de minerales autorizado, RUCOM)

Issued by

ANM

Valid for

1 year; renewed each May

Income of gold extractors

Rate

4.50%

Base

Taxable income from the activity (per art 1.2.6.8 mechanics)

Paid by

Gold-mining company (self-withholding)

Collected by

DIAN

Income of gold extractors

Rate

2.40%

Paid by

Gold-mining company (self-withholding)

Collected by

DIAN

Gold exports, except gold exported by C.I. companies that already withheld on purchases under art 1.2.4.6.9

Rate

1.0% of gross export proceeds

Base

Gross export proceeds

Paid by

Exporter

Collected by

DIAN

Exports of esmeraldas sin engastar only - not gold, not jewellery

Rate

1% of the foreign-currency value to be repatriated

Paid by

Exporter of unset emeralds

Collected by

Fedesmeraldas (administrator contracted by the Government)

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).

Rate

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

Base

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 %.

Paid by

Titleholder / exploiter (including barequeros and subsistence miners); may be paid through a designated withholding agent

Collected by

ANM

Gold, silver and platinum from reconocimientos de propiedad privada

Rate

0.4%

Base

Value of production at mine mouth; price base fixed by UPME

Paid by

RPP holder

Collected by

per Ley 141 de 1994

Gold, silver and platinum from reconocimientos de propiedad privada

Rate

Oro y plata veta 0.4%; oro y plata aluvión 2.0%; platino 1.0%

Base

Value of production at mine mouth (boca o borde de mina)

Paid by

RPP holder (declares, liquidates and proves payment to ANM)

Collected by

ANM

Domestic purchases of gold by sociedades de comercialización internacional

Rate

2.5% of the total payment

Base

Payment for gold purchased

Paid by

Seller (withheld by the C.I. buyer)

Collected by

DIAN

Domestic purchases of gold by C.I. companies

Rate

1%

Base

Payment for gold purchased

Paid by

Seller

Collected by

DIAN

Gold purchases by traders, free-zone industrial users (DIAN oficio 907838) and other buyers that are not C.I. companies

Rate

2.5% (declarant seller) / 3.5% (non-declarant)

Base

Payment

Paid by

Seller

Collected by

DIAN

Domestic sales and exports of gold

Rate

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)

Kind

Conflict-area due diligence

Kind

Other

Kind

Currency control

Kind

Other

Kind

Other

Kind

Other

Kind

Other

Threshold

35 g monthly average; 420 g annual maximum per miner

Kind

Origin marking

Valid from

2026-05-19

Kind

Anti-money laundering

Valid from

2009-01-01

Kind

Other

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)

Figures: 145 exporters in 2018

Formal gold exports in 2024

Figures: About US$3.9 billion, 67 t

Formal gold exports growth and four-year volumes (Ministry of Mines figures reported at the PTM launch)

Figures: 236 t exported over the last four years; Jan-Feb 2025 US$649 million (+31.6%)

Share of exported gold declared as coming from subsistence mining

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

Armed groups control or extort alluvial mining in Antioquia, Chocó and Nariño and force miners to sell below market; informality above 50%.

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.

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.

Figures: 2016-2019: 5 exporters indicted (COP 1.3-2.4 trillion each), 26 further investigations, no convictions as of 2019

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.

Figures: 132 registrations; ~1,200 barequeros

Officials estimate that most Colombian gold is of illegal origin and is laundered into formal exports using paper from the lawful channels.

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

[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.

[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.

[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.

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.

Figures: Up to 90% of ~40 t/yr of legal artisanal gold at risk (industry projection)