To export flowers, one must register as an exporter with the DIAN tax authority, conduct market research to identify potential markets, and locate the tariff position of the product. The exporter must get any necessary export approvals from DIAN, clear customs procedures by obtaining shipping authorization, and use acceptable international payment methods like letters of credit. The largest market for Colombian flower exports is the US, which accounts for over 75% of sales and receives shipments around Valentine's Day of approximately 500 million flowers on 30 jumbo jets.