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黄金

哥伦比亚

核查于 2026-09-29 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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小规模采矿来源地工业采矿来源地

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.

本页的可信程度

  • 法律原文 92
  • 官方指引 12
  • 二手资料 10
  • 行业惯例 5
  • 未记录可信度等级 7
  • 研究备注 33
  • 未记录 69
  • 文本 54
  • OCR 2
  • 未说明 13

监管机构

  • 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)

    未记录可信度等级未记录

  • 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)

    网站
    https://www.anm.gov.co
    未记录可信度等级未记录

  • 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)

    网站
    https://www.banrep.gov.co
    未记录可信度等级未记录

  • Dirección de Impuestos y Aduanas Nacionales (DIAN)

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

    网站
    https://www.dian.gov.co
    未记录可信度等级未记录

  • 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)

    网站
    https://www.minenergia.gov.co
    未记录可信度等级未记录

  • Superintendencia de Sociedades

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

    未记录可信度等级未记录OCR

  • 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)

    网站
    https://www.uiaf.gov.co
    未记录可信度等级未记录OCR

法律

  • 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).

    引用
    Decreto 1165 de 2019
    类型
    法令
    生效日期
    2019-07-02
    法律原文未记录

  • Decreto Único Reglamentario en materia tributaria

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

    引用
    Decreto 1625 de 2016, arts 1.2.4.6.9, 1.2.4.10.12, 1.2.6.8
    类型
    法令
    法律原文未记录

  • 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.

    引用
    Decreto 1631 de 26 May 2006 (DO 46.280), arts 1, 4
    类型
    法令
    生效日期
    2006-05-26
    法律原文未记录

    研究备注: [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

    引用
    Decreto 242 de 2024 (published 29 Feb 2024)
    类型
    法令
    生效日期
    2024-03-01
    法律原文未记录

  • 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).

    引用
    Decreto 3991 de 27 oct 2010
    类型
    法令
    生效日期
    2010-10-27
    法律原文未记录

    研究备注: [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%

    引用
    Decreto 572 de 28 May 2025 (DO 53.132)
    类型
    法令
    生效日期
    2025-06-01
    法律原文未记录

  • 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).

    引用
    Decreto 600 de 1996, arts 14, 15, 18, 20 (art 20 as modified by Decreto 4479 de 2009)
    类型
    法令
    官方指引未记录

    研究备注: [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.

    引用
    Ley 141 de 1994, art 16 as modified by art 16 Ley 756 de 2002 (incl. parágrafo 9)
    类型
    法案
    法律原文未记录

    研究备注: [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.

    引用
    Ley 1658 de 2013 (DO 48.852 of 15 Jul 2013), arts 3, 9
    类型
    法案
    生效日期
    2013-07-15
    法律原文未记录

  • 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.

    引用
    Ley 2250 de 2022 (DO 52.092 of 11 Jul 2022), arts 11, 13-15, 17-18
    类型
    法案
    生效日期
    2022-07-11
    法律原文未记录

  • 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).

    引用
    Resolución MinMinas 40103 de 9 Feb 2017 (DO 50.142), art 1
    类型
    条例
    生效日期
    2017-02-09
    法律原文未记录

  • 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).

    引用
    Resolución DIAN 000046 de 2019, arts 367 (mod. Res. 39/2021 art 132), 374, 375, 389, 390, 398, 400
    类型
    条例
    法律原文未记录

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

    引用
    Resolución 58 de 2016
    类型
    条例
    二手资料未记录

    研究备注: 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.

    引用
    Resolución Externa 1 de 2018
    类型
    条例
    生效日期
    2018-05-25
    法律原文未记录

    研究备注: 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

    引用
    Resolución 363 de 18 nov 2008
    类型
    条例
    生效日期
    2009-01-01
    法律原文未记录OCR

    研究备注: [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)

    引用
    Decreto 1073 de 2015, Libro 2, Parte 2, Título V
    类型
    法令
    法律原文未记录

  • Decreto 1102 de 2017

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

    引用
    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)
    类型
    法令
    生效日期
    2017-06-27
    法律原文未记录

  • Decreto 1666 de 2016 (clasificación de la minería)

    Subsistence / small / medium / large mining classes

    引用
    Decreto 1666 de 2016
    类型
    法令
    法律原文未记录

  • Decreto 2234 de 2023 (trazabilidad de minerales)

    Origin verification, biometric authentication of purchases, online transaction registry

    引用
    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
    类型
    法令
    法律原文未记录

  • Decreto 4479 de 2009

    引用
    Decreto 4479 de 2009
    类型
    法令
    官方指引未记录

    研究备注: [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).

    引用
    Decreto 624 de 1989 (DO 38.756), arts 368, 401, 420, 437-1, 468, 481
    类型
    法案
    法律原文未记录

  • 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.

    引用
    Ley 1450 de 2011 (DO 48.102 of 16 Jun 2011), arts 106 and 112
    类型
    法案
    生效日期
    2011-06-16
    法律原文未记录

  • 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).

    引用
    Ley 1801 de 2016, art 105 nums 9-12, 14
    类型
    法案
    官方指引未记录

    研究备注: [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.

    引用
    Ley 1955 de 2019 (DO 50.964 of 25 May 2019), arts 327, 330
    类型
    法案
    生效日期
    2019-05-25
    法律原文未记录

  • 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).

    引用
    Ley 2056 de 2020 (DO 51.453 of 30 Sep 2020), arts 18, 19, 186
    类型
    法案
    生效日期
    2021-01-01
    法律原文未记录

  • 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.

    引用
    Ley 2294 de 2023, art 372
    类型
    法案
    法律原文未记录

  • Ley 488 de 1998 (art 101 parafiscal on unset emeralds; art 152 precious-metal royalty/tax on BanRep-certified prices)

    引用
    Ley 488 de 1998 (DO 43.460 of 28 Dec 1998), arts 101, 152
    类型
    法案
    法律原文未记录

  • 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).

    引用
    Ley 685 de 2001 (15 Aug 2001; DO 44.545 of 8 Sep 2001)
    类型
    法案
    法律原文未记录

  • 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).

    引用
    Ley 756 de 2002 (23 Jul 2002; DO 44.878), art 16
    类型
    法案
    法律原文未记录

  • 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.

    引用
    Resolución 1549 de 2025
    类型
    条例
    废止日期
    2025-12-29
    法律原文未记录OCR

  • Resolución ANM 3824 de 29 diciembre 2025

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

    引用
    Resolución 3824 de 29 dic 2025
    类型
    条例
    生效日期
    2025-12-29
    法律原文未记录

  • Resolución ANM 759 de 2024 (Plataforma de Trazabilidad de Minerales)

    PTM participants, transaction data, due diligence, phased dates

    引用
    Resolución 759 de 28 oct 2024
    类型
    条例
    生效日期
    2024-10-28
    法律原文未记录

哥伦比亚涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

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

法令 · 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)

法令（政令） · 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)

指引 · 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)

指引 · 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)

条例 · 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)

指引 · - · 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)

条例 · 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)

条例 · 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)

条例 · - · UIAF

程序

Barequero / subsistence miner to RUCOM buyer

适用情形: country is the origin; gold from subsistence mining

渠道: subsistence (Génesis) miner selling to a RUCOM trader or plant

  1. 许可

    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

    执行方
    Alcaldía municipal
    对方
    Barequero / subsistence miner (registered in Génesis)
    出具
    Certificado de inscripción de minero de subsistencia (Génesis)
    法律原文未记录

    法律依据: 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. 开采

    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)

    执行方
    Barequero / subsistence miner (registered in Génesis)
    法律原文未记录

    法律依据: 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. 尽职调查

    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

    执行方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    对方
    Barequero / subsistence miner (registered in Génesis)
    所需
    Certificado de inscripción de minero de subsistencia (Génesis)
    出具
    Seller due-diligence record (Procuraduría, Contraloría, Policía antecedents; restrictive lists); Biometric authentication of the seller at purchase
    法律原文未记录

    法律依据: 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. 付款

    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

    执行方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    对方
    Barequero / subsistence miner (registered in Génesis)
    所需
    Certificado de inscripción de minero de subsistencia (Génesis); Seller due-diligence record (Procuraduría, Contraloría, Policía antecedents; restrictive lists)
    出具
    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)
    法律原文未记录

    法律依据: 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. 申报

    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

    执行方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    所需
    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)
    出具
    PTM record of the first-sale transaction
    法律原文未记录

    法律依据: 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

适用情形: country is the origin; gold passes between RUCOM traders, plants and the exporter

  1. 加工

    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

    执行方
    Beneficiation plant / smelter (planta de beneficio, casa fundidora)
    所需
    PTM record of the first-sale transaction
    出具
    Bar list / weight and assay of melted bars; Certificado de origen planta de beneficio (ANM format)
    行业惯例未记录

    法律依据: Ley 2250 de 2022 art 13; Decreto 1073 de 2015 art 2.2.5.6.1.1.4

    研究备注: 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. 保管

    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

    执行方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    对方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Declaración de producción del minero de subsistencia (certificado de declaración de producción)
    出具
    Electronic sales invoice from titleholder/trader; PTM record of a domestic trade or transformation
    法律原文未记录

    法律依据: 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. 税费

    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

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Electronic sales invoice from titleholder/trader
    出具
    Certificado de retención en la fuente; Certificado al Proveedor (CP) issued by a C.I. company
    法律原文未记录

    法律依据: Decreto 1625 de 2016, art 1.2.4.6.9 (as modified by Decreto 572 de 2025)

  4. 申报

    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)

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    法律原文未记录OCR

    法律依据: Resolución UIAF 363 de 2008, arts 4-5

ANM export approval, DIAN shipment authorisation, inspection and export declaration

适用情形: country is the origin

渠道: RUCOM exporter (C.I.) or authorised exploiter exporting its own production

  1. 定价

    Agree a sale contract with the foreign refiner/buyer (price by reference to the London gold price, provisional on assay)

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    对方
    Foreign refiner or bullion buyer
    出具
    Sale contract with the foreign refiner/buyer
    行业惯例未记录

    研究备注: No Colombian rule on pricing; general bullion practice.

  2. 化验

    Prepare the export lot: bar list with weights and fineness; for scrap (chatarra), obtain a certification from an authorised certification/inspection body

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Electronic sales invoice from titleholder/trader
    出具
    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
    官方指引未记录
  3. 税费

    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

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Declaración de producción del minero de subsistencia (certificado de declaración de producción)
    法律原文未记录

    法律依据: Ley 2056 de 2020 art 186; Decreto 600 de 1996 art 20 (mod. Decreto 4479 de 2009), Ley 2056 art 186

    研究备注: Decreto 600/4479 quoted by ANM; text not held.

  4. 许可

    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

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    对方
    Agencia Nacional de Minería
    所需
    Exporter's electronic invoice to foreign buyer
    出具
    Formulario de reporte de exportación (ANM Excel form)
    官方指引未记录

    法律依据: Ley 2056 de 2020 art 186; Decreto 4149 de 2004 (VUCE)

    研究备注: [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. 申报

    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

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    出具
    PTM record of the export transaction and closure
    法律原文未记录

    法律依据: Resolución ANM 759 de 2024, arts 5, 10

  6. 海关

    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

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    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
    出具
    Solicitud de autorización de embarque (DIAN)
    法律原文未记录

    法律依据: 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. 检验

    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

    执行方
    DIAN (customs and tax)
    对方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Solicitud de autorización de embarque (DIAN)
    法律原文未记录

    法律依据: Resolución DIAN 46 de 2019 arts 367, 389, 390

  8. 海关

    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

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Solicitud de autorización de embarque (DIAN)
    法律原文未记录

    法律依据: Decreto 1165 de 2019 arts 362, 363; Resolución DIAN 46 de 2019 arts 367 num 5, 398, 400

  9. 运输

    Carry the gold by air to the foreign refiner under an air waybill

    执行方
    Air carrier / secure logistics provider
    对方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Solicitud de autorización de embarque (DIAN)
    行业惯例未记录
  10. 税费

    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)

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    出具
    Certificado de retención en la fuente
    法律原文未记录

    法律依据: 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

适用情形: country is the origin (standing obligations)

  1. 申报

    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

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    对方
    UIAF
    法律原文未记录OCR

    法律依据: Resolución UIAF 363 de 2008, arts 2-3

  2. 申报

    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

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    对方
    UIAF
    法律原文未记录OCR

    法律依据: Resolución UIAF 363 de 2008, arts 4, 6

    研究备注: 2026 window dates are colour-coded in the UIAF calendar and not legible in the copy.

  3. 许可

    Renew RUCOM registration every May (economic capacity, commercial legality)

    执行方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    对方
    Agencia Nacional de Minería
    法律原文未记录

    法律依据: Decreto 1073 de 2015, art 2.2.5.6.1.4.1

  4. 申报

    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)

    执行方
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    对方
    Agencia Nacional de Minería
    出具
    Declaración de producción y liquidación de regalías (AnnA Minería, Banco de la República form for gold); Production report on Plataforma Control a la Producción
    官方指引未记录

    法律依据: Ley 141 de 1994; Resolución ANM 371 de 2024 (as cited in Res. 3824 de 2025)

    研究备注: Res. ANM 371/2024 not held; its art 9 is cited in the Res. 3824 recitals.

  5. 申报

    As royalty withholding agent, report the royalties withheld on precious metals to ANM monthly on the ANM format

    执行方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    对方
    Agencia Nacional de Minería
    官方指引未记录
  6. 申报

    File the annual supply-chain due-diligence report with ANM (anyone buying, selling, exporting or importing gold)

    执行方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    对方
    Agencia Nacional de Minería
    出具
    Annual supply-chain due-diligence report to ANM (gold)
    法律原文未记录

    法律依据: Ley 2250 de 2022, art 17 par

    研究备注: [not-read] MinMinas guidelines and report format not held.

Receipt and channelling of export proceeds

适用情形: country is the origin

  1. 付款

    Pay the exporter against final assay by SWIFT transfer to a Colombian FX market intermediary

    执行方
    Foreign refiner or bullion buyer
    对方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Sale contract with the foreign refiner/buyer
    出具
    Payment from foreign buyer
    行业惯例未记录
  2. 付款

    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

    执行方
    Foreign-exchange market intermediary (bank)
    对方
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    所需
    Payment from foreign buyer
    出具
    Foreign-exchange channelling record (declaración de cambio / numeral cambiario)
    法律原文未记录

    法律依据: Resolución Externa 1 de 2018 (Banco de la República), arts 41, 74, 78, 88

Titled mine: extraction, royalty and sale with certificado de origen

适用情形: country is the origin; gold from a titled (small, medium or large) mine

渠道: authorised mining exploiter (titleholder) selling to a RUCOM trader/C.I. or exporting its own production

  1. 许可

    Hold a concession contract registered in the Registro Minero Nacional, an approved PTO and environmental licence; appear automatically in RUCOM as explotador minero autorizado

    执行方
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    法律原文未记录

    法律依据: Ley 685 de 2001; Decreto 1073 de 2015, Ley 685 art 14; DUR 1073 art 2.2.5.6.1.1.5

  2. 开采

    Mine ore and process it at the mine (gravity, flotation/cyanidation) and smelt into doré bars

    执行方
    Large-scale mining titleholder (industrial mine)
    行业惯例未记录

    法律依据: Ley 685 de 2001

    研究备注: Process description is general industry practice; not taken from a Colombian text.

  3. 申报

    Report production on the Plataforma Control a la Producción (prerequisite to transacting in the PTM)

    执行方
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    出具
    Production report on Plataforma Control a la Producción
    法律原文未记录

    法律依据: Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025, art 26 par. 2

  4. 税费

    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)

    执行方
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    对方
    Agencia Nacional de Minería
    出具
    Declaración de producción y liquidación de regalías (AnnA Minería, Banco de la República form for gold)
    法律原文未记录

    法律依据: 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

    研究备注: [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. 保管

    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

    执行方
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    对方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    出具
    Electronic sales invoice from titleholder/trader
    法律原文未记录

    法律依据: Decreto 1073 de 2015 as modified by Decreto 1102 de 2017, art 2.2.5.6.1.1.4 pars 1-2

  6. 申报

    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

    执行方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    所需
    Electronic sales invoice from titleholder/trader
    出具
    PTM record of the first-sale transaction; Seller due-diligence record (Procuraduría, Contraloría, Policía antecedents; restrictive lists)
    法律原文未记录

    法律依据: Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025, arts 26-27

  7. 税费

    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)

    执行方
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    所需
    Electronic sales invoice from titleholder/trader
    出具
    Certificado de retención en la fuente
    法律原文未记录

    法律依据: Decreto 1625 de 2016 as modified by Decreto 572 de 2025, arts 1.2.4.6.9, 1.2.6.8

许可与登记

  • UIAF reporting-entity registration (gold exporter/importer or C.I.)

    SIREL credentials

    持有人
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    签发机构
    UIAF
    有效期
    Standing
    法律原文未记录OCR

    法律依据: Resolución UIAF 363 de 2008

  • Production cap for subsistence gold mining

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

    持有人
    Barequero / subsistence miner (registered in Génesis)
    签发机构
    Ministerio de Minas y Energía
    有效期
    Per month / per year
    法律原文未记录

    法律依据: Resolución 40103 de 2017

  • Status as Sociedad de Comercialización Internacional (C.I.)

    C.I. registration

    持有人
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    签发机构
    DIAN (resolution authorising the C.I.)
    有效期
    Standing
    法律原文未记录

    法律依据: Decreto 1073 de 2015 art 2.2.5.6.1.2.1 lit g (as quoted in Decreto 2234 de 2023)

    研究备注: 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

    持有人
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    签发机构
    ANM
    有效期
    Standing
    法律原文未记录

    法律依据: Resolución ANM 759 de 2024

  • RUCOM registration (exporter)

    RUCOM listing

    持有人
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    签发机构
    ANM
    有效期
    1 year; renewed each May
    法律原文未记录

    法律依据: 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

    持有人
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    签发机构
    DIAN
    有效期
    Standing
    法律原文未记录

    法律依据: 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

    持有人
    Exporter: Sociedad de Comercialización Internacional (C.I.) or other RUCOM exporter
    签发机构
    Superintendencia de Sociedades (supervisor)
    有效期
    Standing
    官方指引未记录

    研究备注: 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

    持有人
    Large-scale mining titleholder (industrial mine)
    签发机构
    ANM; environmental authority
    有效期
    Contract term
    法律原文未记录

    法律依据: Ley 685 de 2001; Decreto 1666 de 2016, Ley 685 art 14

  • Publication in RUCOM as explotador minero autorizado

    RUCOM listing

    持有人
    Large-scale mining titleholder (industrial mine)
    签发机构
    ANM
    有效期
    Standing
    法律原文未记录

    法律依据: Decreto 1073 de 2015, art 2.2.5.6.1.1.5

  • RUCOM registration as planta de beneficio

    RUCOM listing

    持有人
    Beneficiation plant / smelter (planta de beneficio, casa fundidora)
    签发机构
    ANM
    有效期
    1 year
    法律原文未记录

    法律依据: Ley 2250 de 2022 art 13; Decreto 1073 de 2015 Cap. 6

  • UIAF reporting-entity registration (casa fundidora de oro)

    SIREL credentials

    持有人
    Beneficiation plant / smelter (planta de beneficio, casa fundidora)
    签发机构
    UIAF
    有效期
    Standing
    法律原文未记录OCR

    法律依据: 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

    持有人
    Barequero / subsistence miner (registered in Génesis)
    签发机构
    Alcaldía of the municipality where the activity takes place
    有效期
    1 year; renewed annually in person (Ley 1955 art 327); renewal requested two months before expiry in Génesis (ANM ABECÉ)
    费用
    Free (Ley 1955 art 327)
    法律原文未记录

    法律依据: 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

    持有人
    Barequero / subsistence miner (registered in Génesis)
    签发机构
    DIAN
    有效期
    Standing; buyers require a copy no older than 30 days (Res. 759)
    法律原文未记录

    法律依据: 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

    持有人
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    签发机构
    ANM
    有效期
    Standing
    官方指引未记录

  • Concession contract registered in the Registro Minero Nacional (or legalisation/formalisation instrument)

    Concession contract; RMN registration

    持有人
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    签发机构
    ANM
    有效期
    Contract term
    法律原文未记录

    法律依据: 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

    持有人
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    签发机构
    ANM (PTO); environmental authority (licence)
    有效期
    Term of the title
    法律原文未记录

    法律依据: Decreto 2234 de 2023, art 2.2.5.6.4.3

    研究备注: 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

    持有人
    Small/medium mining titleholder (concession, legalisation or special reserve area)
    签发机构
    ANM (automatic)
    有效期
    While the title is in good standing
    法律原文未记录

    法律依据: 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

    持有人
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    签发机构
    ANM (Operador Tecnológico de Trazabilidad de Minerales)
    有效期
    Standing
    法律原文未记录

    法律依据: Resolución ANM 759 de 2024 as modified by Res. 3824 de 2025

  • RUCOM registration as comercializador de minerales autorizado

    RUCOM certificate / listing

    持有人
    Authorised mineral trader (comercializador de minerales autorizado, RUCOM)
    签发机构
    ANM
    有效期
    1 year; renewed each May
    法律原文未记录

    法律依据: 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)

税费

  • Autorretención especial a título de renta, CIIU 0722 (extracción de oro y otros metales preciosos)

    Income of gold extractors

    税率
    4.50%
    计税基础
    Taxable income from the activity (per art 1.2.6.8 mechanics)
    缴纳人
    Gold-mining company (self-withholding)
    征收机构
    DIAN
    法律原文未记录

    法律依据: 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

    税率
    2.40%
    缴纳人
    Gold-mining company (self-withholding)
    征收机构
    DIAN
    法律原文未记录

    法律依据: 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

    税率
    1.0% of gross export proceeds
    计税基础
    Gross export proceeds
    缴纳人
    Exporter
    征收机构
    DIAN
    法律原文未记录

    法律依据: 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

    税率
    1% of the foreign-currency value to be repatriated
    缴纳人
    Exporter of unset emeralds
    征收机构
    Fedesmeraldas (administrator contracted by the Government)
    法律原文未记录

    法律依据: Ley 488 de 1998, art 101

    研究备注: [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).

    税率
    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
    计税基础
    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 %.
    缴纳人
    Titleholder / exploiter (including barequeros and subsistence miners); may be paid through a designated withholding agent
    征收机构
    ANM
    法律原文未记录

    法律依据: 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

    研究备注: [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

    税率
    0.4%
    计税基础
    Value of production at mine mouth; price base fixed by UPME
    缴纳人
    RPP holder
    征收机构
    per Ley 141 de 1994
    法律原文未记录

    法律依据: Decreto 1631 de 2006; Ley 685 de 2001 art 227 inc 2, Decreto 1631 arts 1, 4

    研究备注: [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

    税率
    Oro y plata veta 0.4%; oro y plata aluvión 2.0%; platino 1.0%
    计税基础
    Value of production at mine mouth (boca o borde de mina)
    缴纳人
    RPP holder (declares, liquidates and proves payment to ANM)
    征收机构
    ANM
    法律原文未记录

    法律依据: Ley 1955 de 2019, art 330

    研究备注: 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

    税率
    2.5% of the total payment
    计税基础
    Payment for gold purchased
    缴纳人
    Seller (withheld by the C.I. buyer)
    征收机构
    DIAN
    法律原文未记录

    法律依据: 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

    税率
    1%
    计税基础
    Payment for gold purchased
    缴纳人
    Seller
    征收机构
    DIAN
    官方指引未记录

    法律依据: 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

    税率
    2.5% (declarant seller) / 3.5% (non-declarant)
    计税基础
    Payment
    缴纳人
    Seller
    征收机构
    DIAN
    官方指引未记录

    法律依据: 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)

    研究备注: 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

    税率
    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)
    法律原文未记录

    法律依据: Estatuto Tributario arts 420, 468, 481; Decreto 3991 de 2010 (recitals)

    研究备注: [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).

管制

  • 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.

    类型
    冲突地区尽职调查
    法律原文未记录

    法律依据: Ley 2250 de 2022 art 17; Resolución ANM 759 de 2024 art 9

    研究备注: [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.

    类型
    其他
    法律原文未记录

    法律依据: 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.

    类型
    外汇管制
    法律原文未记录

    法律依据: Resolución Externa 1 de 2018 (Banco de la República), arts 41, 74, 78, 88, 91, 93, 94

    研究备注: 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.

    类型
    其他
    法律原文未记录

    法律依据: 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).

    类型
    其他
    法律原文未记录

    法律依据: Ley 2056 de 2020 art 186; Decreto 600 de 1996 art 20 (as modified by Decreto 4479 de 2009 art 1)

    研究备注: [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.

    类型
    其他
    法律原文未记录

    法律依据: 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.

    类型
    其他
    门槛
    35 g monthly average; 420 g annual maximum per miner
    法律原文未记录

    法律依据: 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).

    类型
    原产地标识
    生效日期
    2026-05-19
    法律原文未记录

    法律依据: 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).

    类型
    反洗钱
    生效日期
    2009-01-01
    法律原文未记录OCR

    法律依据: Resolución UIAF 363 de 2008

    研究备注: [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).

    类型
    其他
    法律原文未记录

    法律依据: Ley 685 de 2001 arts 159-161; Ley 1450 de 2011 art 106; Ley 1801 de 2016 art 105

    研究备注: [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.

贸易流量

  • 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)

    数据: 145 exporters in 2018

    二手资料未记录

    研究备注: 2018 data; not updated.

  • Formal gold exports in 2024

    数据: About US$3.9 billion, 67 t

    二手资料未记录

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

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

    二手资料未记录

  • Share of exported gold declared as coming from subsistence mining

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

    二手资料未记录

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

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

    二手资料未记录

  • 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.

    法律原文未记录

  • 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.

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

    二手资料未记录

  • 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.

    数据: 132 registrations; ~1,200 barequeros

    二手资料未记录

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

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

    二手资料未记录

  • [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.

    法律原文未记录

  • [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.

    法律原文未记录

  • [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.

    官方指引未记录

  • 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.

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

    二手资料未记录

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

  • 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).

    可能所在
    banrep.gov.co (gold purchase statistics / international reserves reports)
    未获取原因
    Not searched in this session; the legal basis was the priority.
    影响
    co.ac-banrep

  • MinMinas guidelines for gold supply-chain due diligence and the annual report to ANM under Ley 2250 art 17.

    缺失文件
    MinMinas resolution/guidelines under Ley 2250 art 17
    可能所在
    minenergia.gov.co; anm.gov.co
    未获取原因
    Not located in this session.
    影响
    co.ctl-cahra-ddco.st-r06

  • Official text of Decreto 600 de 1996 (royalty withholding agents art 14; export royalty art 20 as modified by Decreto 4479 de 2009).

    缺失文件
    Decreto 600 de 1996 (and Decreto 4479 de 2009)
    可能所在
    https://www.suin-juriscol.gov.co/viewDocument.asp?id=1127373 ; Diario Oficial of 1996
    未获取原因
    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.
    影响
    co.law-dec-600-1996co.law-dec-4479-2009co.st-a06co.ctl-royalty-before-export

  • Status of the proposed state mineral trading company (Ecominerales) reported by the press.

    未获取原因
    Only one press mention; no search budget left
    影响
    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).

    缺失文件
    Ley 599 de 2000 (Código Penal), relevant article
    可能所在
    http://www.secretariasenado.gov.co/senado/basedoc/ley_0599_2000.html (parts)
    未获取原因
    Not fetched in this session.
    影响
    co.ctl-illicit-mining

  • Resolución ANM 371 de 2024 (Plataforma Control a la Producción) as modified by Res. 3749 de 2025.

    缺失文件
    Res. ANM 371/2024; Res. ANM 3749/2025
    可能所在
    anm.gov.co resoluciones
    未获取原因
    Only cited in Res. 3824 recitals; not fetched.
    影响
    co.st-t03co.st-r04

经过哥伦比亚的路线

国家对

来源

该国研究引用的每一个来源，以及阅读了多少、如何阅读。