Colombia Customs Regime Change

Colombia has made a significant update to their current customs regime, requiring almost all shipments to submit an Advanced Declaration prior to arrival of cargo to Colombia. The changes will impact all exporters to Colombia, customs agencies, primary customs zones, import regimes, tariff classifications, and Free Trade Zones. The new provisions allow Colombia’s National Directorate of Taxes and Customs (DIAN) to seize goods if reporting is not in compliance. 

Under the new decree, almost all shipments to Colombia will require importers and authorized economic operators (AEO) to report Advanced Declaration in a new system prior to the arrival of the cargo to Colombia. The only exemptions from the new decree include imports from Free Trade Zones; declarations of correction, modification, and legalization; electric energy imports; petroleum and liquid fuels derived from petroleum; initial declaration of urgent deliveries; and postal traffic and other urgent shipments. DIAN’s 2019 Colombian Decree 1165 established a mandatory Advanced Declaration requirement for some imported products to include textiles, clothing, and footwear. This national decree aimed to combat contraband coming into the country. On May 22, 2024 the Colombian Ministry of Finance and Public Credit expanded upon the sectors impacted by Advanced Declaration and issued Decree 659 of 2024, partially modifying Colombia’s Customs Regime outlined in Decree 1165 of 2019.

According to DIAN, importers must file the Advanced Declaration along with all supporting customs documentation within a minimum of 48 hours prior to their arrival to Colombia. The Advanced Declaration must be updated once the Report of Discharge of Inconsistencies is submitted and before requesting the determination of the payment authorization, entry authorization, release or inspection. Failure to present the Advanced Declaration form will result in a fine of 1% of the FOB value and possible seizure of the merchandise. In case the goods arrive without submitting the advanced import declaration, in addition to paying the fine, the importer still must submit the import declaration within two days if the shipment arrived by air, or within five days if it arrived by sea. If the import declaration is not submitted during this time, goods are considered to be legally abandoned, and they are seized. A late submission of the Advanced Declaration will result in a value-based penalty at 80% of the FOB value, provided that it is submitted by paying the fine, thus obtaining legal validity. 

While Colombian importers and associations support national government efforts to combat contraband, they have expressed concern with the implementation of the Decree 659 of 2024. They assert the national government does not have the infrastructure, juridical, security, technology, or personnel capacity to manage the decree implementation.

For further information, please contact Lisa White, Commercial Attache, Lisa.White@trade.gov