The distribution of petroleum-derived liquid fuels in the municipalities declared as border zones has a special commercialization regime, characterized by economic and tax benefits. 

Article 6 of Law 2135 of 2021 provides that the Ministries of Finance and Public Credit ("MFPC") and Mines and Energy ("MME") will establish the price regime applicable to the maximum volume of petroleum-derived fuels with economic and tax benefits to be distributed in border areas and may also establish regulatory and tariff schemes for these purposes.

Furthermore, Article 2.3.4.1.16 of Decree 1058 of 2015 establishes that the MME will set the producer's income in border areas, and any changes in the proportionality of the income to the national producer in those areas or the decision to extend this policy to new border areas must have the prior favorable opinion of the MFPC.

In compliance with the aforementioned provisions, on September 1st, 2023, the MME and the MFPC issued Resolutions 40545, 40546, 40547, and 40548 as follows:

1. Through Resolution 40545, the producer's income for regular motor gasoline and diesel fuel, effective from September 2, 2023, was set at COP$9,330 per gallon for regular motor gasoline and COP$4,754 per gallon for diesel fuel.
2. Through Resolution 40546, the producer's income for biofuels for use in diesel engines, effective from September 2, 2023, was set at COP$13,973 per gallon for fuel alcohol and COP$16,525 per gallon for biofuel for use in diesel engines.
3. Through Resolution 40547, the proportions to be applied from September 2 for calculating the producer's income of regular motor gasoline and diesel fuel in the municipalities and departments recognized as border areas in the departments of Amazonas, Arauca, Archipiélago de San Andrés, Providencia y Santa Catalina, Boyaca, Cesar, Chocó, Guainía, La Guajira, Norte de Santander, Nariño, Putumayo, Vaupés, and Vichada were modified.
4. Due to the adjustments in proportions made through Resolution 40547, it was necessary to adjust the retail selling price of fuels to be distributed in Pasto, Nariño. Therefore, through Resolution 40548, the maximum reference selling price was set at COP$12,116 per gallon for oxygenated regular motor gasoline, and COP$8,396 per gallon for diesel fuel.