This document provides information about Colombia's Plan Vallejo for Services (PVSS), which allows service export companies to import capital goods and spare parts tariff-free in exchange for exporting services. The PVSS offers benefits like tariff suspension, no VAT on imports, and a global import quota. To access it, a company must export services equivalent to 1.5 times the value of imported goods. The PVSS covers various service sectors and allows imports and exports through different modes. It can be modified or terminated under certain conditions, and penalties apply for non-compliance.

1. ISSN 2027-3576
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2. Title: Plan Vallejo de Servicios / Plan Vallejo for Services
ISSN 2027-3576
Volume I – No. 1
February 2009
Bogotá D.C.
Publishing Company:
Fiducoldex – Fideicomiso Proexport Colombia
Vicepresidencia de Inversión Extranjera
info@proexport.com.co
Publisher:
Dirección Legal y Clima de Inversión
Teléfono: +57 (1) 5600100 – Fax: +57 (1) 3415689
Cover Design: Natalia Cortés Báez
Printed in: Offset Gráfico
Bogotá D.C., Colombia – Febrero de 2009
The digital version of this document can be found on:
www.investincolombia.com.co

3. Contents
manual
0.1
What is the Plan Vallejo for Services?................................................................................................
0.2
4
..............................................................................
4
Any service exporting company can benefit from the Plan Vallejo for Services .................. ....
5
6 Reasons to use the Plan Vallejo for Services
0.3
0.4
.........................................................
5
What services (economic activities) are covered by the Plan Vallejo for Services? ...............
6
What does it take to access the Plan Vallejo for Services?
...
0.5
0.6
How to export using the Plan Vallejo for Services? .......................................................................
0.7
What capital goods and parts can be imported under the Plan Vallejo for Services? ................
0.8
When can the Plan Vallejo for Services be modified? ......................................................................
12
13
13
0.9
How can the temporary imports of capital goods and parts be terminated under
the Plan Vallejo for Services? ..............................................................................................................
0.10
When can the Plan Vallejo for Services be terminated? ..................................................................
14
14
..
0.11
What penalties apply when the applicant fails to comply with the established
obligations and commitments? .........................................................................................................
0.12
Related links ............................................................................................................................................
15
15
PVSS
Manual . Plan Vallejo for Services

4. ((((-
Manual
. [ Plan Vallejo for Services ]
What is the Plan Vallejo for Services?
0.1
The Plan Vallejo for Services is a foreign trade instrument whereby service export companies including
consortia and temporary unions can request authorization from the Colombian National Tax and Customs
Office (DIAN), to import capital goods and spare parts (the latter only for air transportation services) totally
free of import tariffs and VAT, in exchange for providing exportable services.
6
[4]
Reasons to use the Plan Vallejo
for Services
0.2
The PVSS offers the following benefits:
*
Tariff suspension for imports of capital goods and their parts.
*
No VAT is accrued on the importation of the capital goods and their parts.
*
Approval of a global dollar quota to import capital goods and their parts.
*
More efficiency in customs formalities.
*
Possibility of being used by small and medium size companies (SMEs).
*
Possibility of exporting services under the four international service provision modes recognized
by the General Agreement on Trade in Services (GATS) of the World Trade Organization (WTO).

5. 0.3
. [ Plan Vallejo for services ]
( (((
Manual
Any service exporting company can
benefit from the Plan Vallejo for Services
The PVSS is available for companies, including consortia and temporary unions, which are registered
as “service exporting users” before the DIAN.
In order to access a Plan Vallejo program, the applicant’s Tax Identification Registry (RUT) must show
as main economic activity -that from which the applicant derives most of its income- any of the eco nomic activities identified by the International Standard Industrial Classification (ISIC) described under
Decrees 2099 and 2100 of 2008.
0.4
*
*
What does it take to access the Plan
Vallejo for Services?
The program must contribute to the country’s service exporting development.
Submitting to DIAN the application form whereby the applicant company states that it carries out
one of the main economic activities for which the tool is available and requests authorization
to
import capital goods and authorized spare parts. The financial statements of the company must
be attached.
*
*
Having a production capacity that supports the service export project.
*
The applicant must obtain a bank guarantee or insurance policy equivalent to 20% of the FOB
price of the quota amount allocated to the program.
*
Exporting services for an amount equivalent to one point five times 1.5 the FOB price of
the imported capital goods and spare parts.
The companies exporting health services must be officially recognized by the National Heath
Accreditation System or they must commit to obtain this authorization within the next two
years
of the approval of the program.
[5]

6. ((((
Manual
. [ Plan Vallejo for Services ]
0.5
What services (economic activities) are
covered by the Plan Vallejo for Services?
Exports of the following services under the ISIC classification adapted for Colombia may
qualify for the benefits offered by this tool:
Services P rovided
to
Companies
7210
[6]
R D
7230
Data processing.
Data base activities and on-line distribution of e-contents.
Maintenance and repair of office, accounting and computing machinery.
7290
development
services &
Software consultancy and supply.
7250
Research and
7220
7240
Services
and Informatics
Related Services
Hardware consultancy.
Other computer related activities.
7310 Research and experimental development on natural sciences, health
sciences, livestock and agricultural sciences and engineering.
7320 Research and experimental development on social sciences and
humanities.
Other services
provided to companies
4010
Production, collection and distribution of electricity.
Packaging Services
7495
Packing and bottling activities.

7. 0.5
A UDI OV I SU A L
SERVI CES
SERVICE S
7499
Exclusively for activities related to telephony and computer integrated
systems to generate and receive outgoing and incoming calls (Call Centers).
9211
Production and distribution of motion pictures and video tapes.
9213
Radio and television activities.
SERVIC ES
R A D IO A N D T.V.
[ Plan Vallejo for services ]
What services ( economic activitie ) are
s
covered by the Plan Vallejo for Services?
C OMMUNICATION
T ELECOMMUNICATION
S ERVICES
6424
Radio and paid television broadcasting services, by using cable
networks, satellite or wireless land networks
D I STRIBUTION S ERVICE S
WHOLESALE TRADE
SERVICES
( (((
Manual .
511 W h o lesale trad e activ ities o n a fee o r con tract b asis, in term ed iaries,
co m m o d it y b ro kers, au ctio n ee rs an d o t h er w h o lesalers w ho se activ it y
co n sist s exclu siv ely o r m ain ly of est ab lish in g a con t act b et w een b u y er
an d seller o r p erfo rm in g t rad e activ it ies o n b eh al f an d at t h e ex p en se of
t h ird p arties, ev en t h ro u g h In tern et.
[7]

8. ((((
Manual
. [ Plan Vallejo for Services ]
What services (economic activities) are
covered by the Plan Vallejo for Services?
0.5
Teaching Services
Other services related
to teaching and
education
8090
Other types of education.
[8]
Social
and
Health Services
Other human
health services
8511
Activities of health care institutions with hospitalization services.
8512
Hospital services
Medical practice-related activities.
8514
Diagnosis support activities.
8515
Therapeutic support activities.
8519
Other human health-related activities.

9. ( (((
Manual . [ Plan Vallejo for services ]
0.5
What services (economic activities) are
covered by the Plan Vallejo for Services?
T OURI SM AND T RAVEL -R ELATED SERVICE S
5511
LODGINGSERVICES
Lodging in hotels, guest houses and apartment hotels.
5513
Lodging in tourist resorts and camping areas.
[9]
C ON STRUCTION S ERVICE S
AND
R ELATED E NGINEERING S ERVICE S
Construction of civil infrastructure engineering works for bridges,
hanging roads, tunnels, underground tunnels, construction of ocean and river
ports, airport runways and railroad construction.
4530
GENERAL ENGINEERING
WORK FOR
CON
STRUCTION
Architectural and engineering activities and related technical consultancy only for services related to construction of bridges,
hanging roads, tunnels, underground tunnels, construction of ocean
and river ports, airport runways and railroad construction.
7421

10. ((((
Manual
. [ Plan Vallejo for Services ]
What services (economic activities) are
covered by the Plan Vallejo for Services?
0.5
Transportation Services
Maritime
transportation
services
3511
Only maintenance, overhaul and repair of ships or floating structures.
Air Transportation Services
6211
cargo transportation
Airship maintenance
and repair
International regular transportation of passengers by air.
6214
National regular transportation of cargo by air.
6333
Passenger and
National regular transportation of passengers by air.
6213
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Airport activities and supplementary services for air transportation.
3530
Only for airship and airship engine maintenance, repair or modification.
Railroad Transportation Services
Maintenance and
repair of railroad
transportation
equipment
3520
Only for the specialized repair of locomotives and rolling stock.

11. ( (((
Manual . [ Plan Vallejo for services ]
0.5
What services (economic activities) are
covered by the Plan Vallejo for Services?
T RAN SPORTATION S ERVICE S
ROAD TRANSPORTATION SERVICES
MAINTENANCEAND
REPAIR OF ROAD
TRANSPORTATION
EQUIPMENT
Maintenance and repair of automotive vehicles only for cargo
transportation.
5020
ANCILLARY SERVICES
RELATED TO ALL MEAN
S
OF TRANSPORTATION
6310
Cargo handling.
STORAGESERVICES
6320
Storage and warehousing.
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12. ((((
Manual
. [ Plan Vallejo for Services ]
How to export using the Plan Vallejo for
Services?
0.6
Under the Plan Vallejo, services may be exported through one of the following modes:
International Service Supply Modes
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Mode 1:
Cross-boundary
Supply
The service is provided in country “A” to a consumer residing in country
“B”. (i.e. tailor-made software exports, telemedicine services, etc.).
Mode 2:
The service is provided in country “A” to a consumer from country “B”
who travels to country “A” for such purpose. (i.e. Tourism, education
or health services)
Commercial
Presence
Mode 3 :
Through commercial presence in the territory of country “B” of the supplier of country “A” in order to provide the service to consumers in
country “B”. (i.e. Distribution services)
Mode 4:
Physical Movement
of P ersons
The service is provided through the temporal physical presence of a natural
person of country “A” in country “B” with the purpose of meeting the needs
of consumers from country “B”. (i.e. Professional construction services)
Consumption
Abroad
Mode 5:
Especial Mode
In another country’s territory by a Colombian company remaining in such
foreign country for less than 18 months.

13. ( (((
Manual . [ Plan Vallejo for services ]
0.7
What capital goods and parts can be
imported under the Plan Vallejo for
Services?
The PVSS system allows for the importation of the capital goods corresponding to the tariff items
listed by the Ministry of Treasury and the Ministry of Commerce, Industry and Tourism under article
1 of Decree 2394 of 2002, as subsequently amended. (Instructions to see these tariff ítems: 1. Enter
our website www.proexport.com.co 2. Click on “Investing in Colombia”; 3 Click on “Publica;
tions”).
Spare parts imports are allowed only for air transportation services, and are limited to the tariff items
listed by the Ministry of Treasury and the Ministry of Commerce, Industry and Tourism under Decree
2100 of 2008.
0.8
When can the Plan Vallejo for
Services be modified?
A PVSS program can be modified in the following cases:
*
*
*
*
*
*
When the user wants to extend the term to import the goods.
When the user wants to increase or decrease the authorized import quota.
When the user wants to do the import with a leasing contract .
When the user wants to transfer, totally or partially, the authorized import quota.
When the user of the program is going to change as a result of a corporate reorganization.
When the user wants to restructure the export commitments.
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14. ((((
Manual
. [ Plan Vallejo for Services ]
How can the temporary imports of capital
goods and parts be terminated under the
Plan Vallejo for Services?
0.9
* By re-exporting the imported capital goods:
* Due to the impossibility to comply with the program commitments.
* Due to compliance with the program commitments.
* To replace them for the insurance policy submitted by the applicant.
* Due to previous authorization of the DIAN, during the life of the program.
* Due to compulsory re-exportation when the DIAN refuses to issue the import
registration for the ordinary import of the goods.
[14]
* By importing the good under the ordinary import system:
* Due to the impossibility to comply with the program commitments.
* Due to compliance with the program commitments.
When can the Plan Vallejo for Services
be terminated?
0.10
When the export commitments
In particular, by
presenting the studies
* demonstration and proving that are fully met. been re-exporteddulyordinarily imported. of
the good has
or
*
Whenever the studies of demonstration have been duly presented and it has been proved that
the good has been re-exported or ordinarily imported.
*
*
When the approved quota is not entirely used.
Unilaterally, by DIAN, when the user fails to comply with the established obligations.

15. ( (((
Manual . [ Plan Vallejo for services ]
0.11
What penalties apply when the
applicant fails to comply with the
established obligations and
commitments?
The following penalties may apply as a consequence of the applicant’s default regarding the obligations
acquired upon approval of the program; they can all be enforced through the insurance policy submitted
by the applicant:
*
*
*
*
Termination of the program by the DIAN and enforcement of the insurance policy.
Fines equivalent to 20% of the import quota used, if the user fails to comply with the obligations acquired.
Fines equivalent to 20% of the import quota used when the export commitments are not met.
Fines equivalent to 5% of the import quota used without due justification.
0.12
*
*
*
Related links
Ministry of Commerce, Industry and Tourism www.mincomercio.gov.co
Proexport www.proexport.com.co
Colombian National Tax and Customs Office (DIAN) www.dian.gov.co
For more information please contact us at infoinversion@proexport.com.co
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