Colombia Customs Regime Change

Colombia’s ambitious overhaul of its customs procedures, driven by Decree 659 of 2024 has been delayed. Advanced Declaration for imports was set to transform how goods enter the country late last year. However, its full implementation has been postponed as the National Directorate of Taxes and Customs (DIAN) continues to upgrade its digital infrastructure to support the new requirements.

Once in force, the implementation of the Mandatory Advance Declaration Requirement will apply to nearly all import operations, with some exemptions for specific types of shipments. Under this provision, importers must submit an Advanced Declaration at least 48 hours before the arrival of goods into the national customs territory. Failure to submit the Advance Declaration will result in a fine equivalent to 1% of the FOB value of the goods, not exceeding 300 UVT per transport document. If goods arrive without the required declaration, the importer must pay the fine and submit the import declaration within two days for air shipments and five days for sea shipments. If the declaration is not submitted within these timeframes, the goods will be legally considered abandoned, and ownership will be transferred to the customs authority.

If the Advance Declaration is submitted late, the fine will be reduced to 80%. For the declaration to have legal effect, it must be accompanied by payment of the corresponding fine. If the fine is not paid, the declaration, although submitted, will have no legal effect, and the goods will be subject to seizure and confiscation.

DIAN is expected to launch a pilot phase during the second half of 2025, with full implementation of the new system now projected for December 2025 or the first quarter of 2026, depending on the success of IT testing and the pilot’s outcomes. Industry leaders and trade associations continue to voice concerns about operational readiness. Many highlight the challenges posed by evolving documentation requirements, the need for robust IT support, and the risk of shipment delays once the new rules are enforced. 

U.S. exporters to Colombia are encouraged to use this interim period to review their compliance processes and closely monitor DIAN updates to prepare for a smooth transition when the Advanced Declaration becomes mandatory. 

For more information on the Distribution and Logistics sector, please contact the Commercial Specialist Karen Ospina.