The Congress of the Republic approved Bill 312 of 2025, which adopts a new sanctions and goods-seizure regime in customs matters, as well as the procedure applicable to non-compliance with customs obligations in the course of foreign trade operations.
The initiative arises in response to Judgment C-072 of 2025 of the Constitutional Court, which declared article 68 of Law 2277 of 2022 unconstitutional and, as a consequence, the unconstitutionality of Decree-Law 920 of 2023. The Court gave Congress until June 20, 2026 to issue comprehensive regulations on the customs sanctions regime, the seizure of goods and the applicable procedure in this matter.
The new regulation incorporates changes that will directly impact importers, exporters, customs agencies, logistics operators and other customs users.
What changes does the new law introduce?
The reform provides the legal system with a sanctions regime backed by law and strengthens the DIAN’s control and audit powers. In addition, it incorporates principles such as harmfulness, gradualness and due diligence within the customs sanctions procedure.
According to the approved text, the customs authority will have greater tools to carry out audit activities, request information, conduct verifications and pursue proceedings related to non-compliance in foreign trade operations.
Greater control over foreign trade operations
One of the most notable aspects of the reform is the strengthening of the DIAN’s audit powers.
Among other measures, the authority may conduct post-clearance audits, request information and documents, carry out inspections and pursue proceedings aimed at verifying compliance with customs obligations.
The reform also incorporates new tools for adopting precautionary measures within control and audit proceedings.
Economic capacity and source of funds
The new regulation incorporates the possibility of verifying the economic and financial capacity of importers and exporters, as well as the source of the funds used in certain foreign trade operations.
This aspect will require companies to have adequate supporting documents that make it possible to evidence the traceability of operations and the economic capacity that backs them.
New sanctions scheme
The law classifies infractions as minor, serious and very serious, and establishes a system of sanctions based on criteria of proportionality and gradualness.
Sanctions may include:
- Warning.
- Fine.
- Suspension.
- Cancellation.
In addition, the principle of harmfulness is incorporated, according to which the imposition of a sanction requires the existence of non-compliance with the obligations of the customs user.
Due diligence and acknowledgment
The new regulation recognizes due diligence as an element that may be considered within sanction proceedings.
It also establishes a new scheme for the acknowledgment and voluntary recognition of infractions that will allow reductions in sanctions depending on the moment at which the customs user voluntarily recognizes the non-compliance.
What should companies review?
The approval of this new regime makes it advisable to review the internal procedures related to foreign trade operations, particularly in aspects such as:
- Supporting documentation for operations.
- Import and export procedures.
- Handling of requests from the customs authority.
- Evidence of economic and financial capacity.
- Traceability of funds used in international operations.
- Internal controls associated with customs compliance.
The reform marks a significant change in the DIAN’s control powers and in the way customs sanction and audit proceedings will be handled in Colombia.