Frequently Asked Questions
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According to what is enshrined in article 199 of Decree 1165 of 2019, regulated by article 227 of Resolution 0046 of 2019, the merchandise that replaces the damaged, defective or improper one can be imported, without requiring its prior export, for this it must constitute a guarantee whose amount will be equivalent to one hundred percent (100%) of the value of the customs taxes of the merchandise, the term of validity will be one (1) year from the date of presentation of the Import Declaration of the merchandise imported. The export of the damaged merchandise must be carried out within six (6) months following the authorization for the release of the imported merchandise.
Merchandise that, in compliance with a manufacturer's or supplier's guarantee, has been repaired abroad, or replaces another previously exported, that has been damaged, defective or improper for the purpose for which it is imported, may be imported without payment of customs duties. which was imported. In order to determine the customs value applicable to the merchandise that intends to be imported under the import modality in compliance with the guarantee, the value of the transportation expenses must be added to the value of the invoice used in the initial import operation, cost of insurance and other delivery costs, derived from the shipment and return of the goods to the national customs territory.
Resolution 0046/2019 Art. 260, the applicable taxes must be paid. Art. 252 Decree 1165/2019.
Capital goods subject to the short- or long-term temporary import modality for re-export in the same state may end their regime with re-export to a free zone, in the name of an industrial or commercial user (article 480 of Decree 1165 of 2019).
According to what is stated in number 2 of article 293 of Decree 1165 of 2019, modified by article 73 of Decree 360 of 2021, there are the following options to correct errors or omissions by submitting a declaration of legalization, as follows:
1. When the declaration of legalization is presented voluntarily without the intervention of the customs authority to correct an erroneous or incomplete description, except for that related to different merchandise, ten percent (10%) of the amount must be paid, in addition to the corresponding customs taxes. customs value of the merchandise for redemption, prior compliance with the requirements associated with legal or administrative restrictions.
2. When, after the release of the merchandise, a declaration of legalization is voluntarily presented in order to correct an erroneous or incomplete description, which generates the violation of a legal or administrative restriction or the payment of minor taxes, it will be canceled as a redemption, fifteen percent (15%) of the customs value of the merchandise, without prejudice to the payment of customs taxes that may arise and provided that the legalization proves compliance with the corresponding requirements.
3. When the declaration of legalization is presented voluntarily without the intervention of the customs authority to correct errors or omissions in the serial, fifteen percent (15%) of the value in customs of the merchandise for ransom.
4. When the declaration of legalization is presented voluntarily without the intervention of the customs authority to remedy any other cause of seizure, twenty percent (20%) of the customs value of the merchandise must be paid, in addition to the corresponding customs taxes. for redemption, prior compliance with the requirements associated with legal or administrative restrictions.
In development of the provisions of article 610 of Decree 1165 of 2019, modified by article 108 of Decree 360 of April 07, 2021, the alleged offender can search and recognize the commission of the infraction, in which case the sanctions of a fine established in the aforementioned Decree will be reduced to the following percentage: it is possible to proceed with the reduction of the sanction corresponding to a customs administrative infraction, as follows:
1. Twenty percent (20%), when the alleged offender voluntarily acknowledges in writing having committed the offense, before the special customs requirement is notified.
2. Forty percent (40%), when the alleged offender acknowledges in writing having committed the offense, after notification of the special customs requirement and even before notification of the substantive decision.
3. Sixty percent (60%), when the presumed offender acknowledges in writing having committed the infraction within the term to file the appeal against the administrative act that decides on the merits.
In order for the sanction provided for in this article to be reduced, the offender must, in each case, attach to the document in which he acknowledges having committed the infraction, a copy of the official payment receipt, with which he paid the customs duties, interest and reduced penalty, corresponding.
The provisions of article 610 do not apply to securities settled for default interest, nor to the sanction of a fine when it is not possible to apprehend the merchandise, nor to redemption values.
Those contemplated in art. 349 of Decree 1165/2019. Additionally, in order to carry out export activities, the RUT must specify such commercial activity, have a certificate of existence and legal representation in force and have registration as an exporter before the anti-narcotics department of the VUCE.
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 essential to verify compliance with the requirements enshrined in articles 200 and 201 of Decree 1165 of 2019 to enter the country under the Temporary Import modality, as long as it complies with some of the literals of Art. 232 of Resolution 0046/2019 . Now, if they are Capital Goods and are within the goods stipulated as such in Decree 676 of 2019, as well as the goods indicated in article 547 of Decree 1165 of 2019 and the possibility of leaving the merchandise definitively is contemplated in the country, under the termination of the temporary to definitive regime, a prior license must be presented before presenting the import declaration as Temporary.
It is the nationalization of merchandise in the airline's warehouses at the Airport without the need to transfer them to a warehouse, it must be carried out within the business day following the arrival of the merchandise at the National Customs Territory counted from the date and time of the cargo manifest. It can also be used for maritime shipments to reduce costs and times in the logistics chain. To do so, the transport document must be consigned as Direct Download, have all the approvals if the merchandise requires them and all the original supporting documents. The use of this figure is recommended for goods whose delivery is urgent and whose purchase orders are not extensive, since this could require a longer nationalization process.
In accordance with the valuation regulations (Resolution 1684 of 2014 of the CAN), the insurance is part of the customs value of the merchandise, therefore, for all import shipments, the importer must contract merchandise insurance that covers the risk for the importation of goods to Colombia.
Importers and exporters authorized to make use of the benefits granted by the Special Administrative Unit of the National Tax and Customs Directorate (DIAN), upon compliance with the conditions established for access to the treatments of this figure:
i). They have a satisfactory risk rating issued by the Customs Risk Management System. ii). Do not have debts payable to the Dian, iii). Do not have executed tax, customs or exchange penalties, nor have they processed improper refunds. iv). Their legal representatives and partners have not been criminally or disciplinarily sanctioned.