Junio 6, 2020


The National Customs and Tax Department of Colombia (DIAN) affirms that all merchandise entering or leaving Colombia must be destined for a customs regime established by the taxpayer, in accordance with the function that will be given in national territory or abroad. . When a merchandise is presented to customs for entry or exit from the country, the destination intended to be given to said merchandise must be reported in the respective official document. The international standard process, with some special applications for Colombia, contemplates six regimes with their respective variants: Definitive; temporary, fiscal deposit; merchandise transit; of elaboration, transformation or repair in a controlled area and a strategic controlled area. • Definitive 1. Import. a) Final import through courier and parcel companies or Postal Service. b) One time only. 2. Export. • Temporary 1. Import. a) To return abroad in the same state b) For elaboration, transformation or repair in maquila or export programs. 2. Export. a) To return to the country in the same state b) For elaboration, transformation or repair Tax deposit. Transit of assets. Preparation, transformation or repair in a controlled area. Strategic audited area. The obligations that the importer must fulfill are: • Register in the list of importers • Hire a customs agent to carry out procedures. • Comply with restrictions and regulations, depending on the merchandise that matters. The different control entities will be in charge of verifying the correct payment of the contributions and compensatory quotas, but they will also verify the previous import and export permits, certificates of origin, treaties and trade agreements that Colombia has signed with other countries, Official standards according to Colombian legislation, endorsements by health authorities, when applicable, Phytosanitary and animal health when applicable, environmental protection authorizations, commercial information labels, inspections by various authorities required.

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