Frequently Asked Questions
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Resolution 4240/00 Art. 93. You can import merchandise that is replacing damaged, broken or incorrect goods without requiring previous export, by setting up the financial guarantee that will be the equivalent of one hundred percent (100%) of the amount of the customs duties for the merchandise. The term is one year, starting from the date the Import Declaration is presented for the merchandise imported. Art. 141 Decree 2685/99. The damaged merchandise must be exported within six (6) months following the authorization to release the merchandise imported.
Resolution 4240/00 Art. 112., the customs duties that apply must be paid. Art. 191 Decree 2685/99.
Originating from a Free Trade Zone, it is considered offshore, and as such, it is considered an Export if the merchandise originates at a Domestic Customs Territory. It only applies to complete temporary imports of capital assets (article 397 of Decree 2685 of 1999).
Decree 2685/99 Art 231. A legally binding declaration must be presented, if it is voluntarily and without the intervention of the customs authority; in addition to the customs duties that apply, twenty percent (20%) of the customs value of the merchandise must be paid for Retrieval.
Implementing what is stipulated in article 521 of Decree 2685 of 1999, a reduction of a fine that corresponds to an administrative customs infraction can be paid as follows: At 20%, as long as a special customs requirement has not been notified, it is made voluntarily, and a written search is presented, you can deduct 20% of the amount of the fine. At 40% when the offender acknowledges in writing that they have committed an infraction, within the period given to respond to a Special Customs Requirement. At 60% when the offender acknowledges in writing, within the period given to file an appeal against the administrative action that fully decides that a fine be imposed.
Decree 2685/99 Art. 268. In addition to what is covered in said article, you need to sign a letter of responsibility under Narcotics, original chamber of commerce certificate, instructions for processing Waybill or B/L.
It must be declared when departing the airport, by filling out a form that is issued by the DIAN, and upon return it must be reported again, showing a copy of said exit form.
It is instrumental to comply with the requirements in articles 142 and 143 of Decree 2685 of 1999. It must be brought into the country under the Temporary Import format, as long as it complies with some of the items in Art. 94 of Resolution 4240/2000. Now, if we are talking about Capital Assets and they are within the goods stipulated as such in Art. 98 of Res. 4240/2000, and the possibility of leaving the merchandise permanently in the country is considered, under the plan to terminate the temporary entry to a permanent entry, a license must be presented before presenting the import declaration as Temporary.
It is the customs clearance of merchandise in the airline’s warehouse at the Airport, within 24 hours following the arrival of the merchandise (Date and time in the cargo manifest). To do this, the transport document must be earmarked as Direct Unload. It is for urgent merchandise, and it is not recommended for very extensive orders. The success of the operation depends on prior notice and the arrival of the documents for clearance. We must clarify that you don't need to get the release within 24 hours; the cargo is automatically transferred to an Authorized Warehouse to move forward with the normal clearance. It can also be used for ocean shipments.
According to customs valuation rules, insurance is part of the customs value of the merchandise, therefore, a certification by an insurance company must be presented which states how much or what rate it would charge to insure said merchandise, considering the origin and the transport route. And said certification is shown as a support document for the import declaration, taking the amount certified within it to process it. We recommend that you check the definitions stipulated in articles 28, 29, and 30 to 34 of Decree 2685 of 1999, and article 16 of Resolution 4240 of 2000 for the UAP, and articles 35, 36 and 37 of Decree 2685 of 1999 and article 21 of Resolution 4240 of 2000 for UAPs.
It’s a category assigned by the DIAN (Colombia’s Customs Authority) to major importers and exporters. Benefits include cash flow, automatic releases, the possibility of having a Private Warehouse, among others. For AUPs, Customs Duties are paid at the end of the month using a consolidated receipt to pay for all imports made during the month. Certain DIAN requirements must be met; Almaviva S.A. can advise you on these.