Estarán obligados al pago de la Cuota de Fomento del Coco toda persona natural o jurídica que produzca y comercialice coco en Colombia, bien sea con destino al mercado interno o al de exportación.
Ley 2632 de 2026 →In force
Article 5
Sujeto Pasivo
Ley 2632 de 2026 · Por medio de la cual se establece la cuota de fomento del coco y se crea el Fondo de Fomento a la Coco Cultura.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
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Constitutional history
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