The Decree 0659 of May 22, 2024 marks a milestone in the history of Colombian foreign trade. This decree introduces substantial changes to the country’s customs regulations, with the aim of modernizing, strengthening and bringing transparency to international trade operations. In this article, we introduce the main changes brought by the decree and their impact on the various actors involved in foreign trade.
1. Mandatory advance import declaration: A before and after
One of the most important changes of Decree 0659 is the mandatory advance import declaration. As of the entry into force of the decree, all importers are required to file the import declaration before the goods enter the national territory. This measure represents a radical change in the Colombian customs system, since previously the declaration could be filed even after the arrival of the goods.
What are the objectives of this measure?
- Speed up goods nationalization processes: By submitting the information in advance, the customs authorities can carry out a prior analysis of the documentation and speed up the goods release process once they arrive in the country. This translates into shorter waiting times and lower costs for importers.
- Strengthen tax and customs control: The advance declaration allows the DIAN to have greater control over import operations from the outset, which facilitates the detection of possible irregularities and the fight against smuggling.
- Ensure the legality of transactions: By submitting the information in advance, importers take on greater responsibility for the accuracy of the data and compliance with customs regulations.
How must the advance declaration be made?
The DIAN has established specific procedures for filing the advance import declaration. These procedures include the electronic transmission of information through the MUISCA system and the submission of supporting documents that back the declared data.
2. Redefinition of the importer’s responsibilities: A call to responsibility
Decree 0659 also redefines the importer’s responsibilities within the framework of Colombian foreign trade. Special emphasis is placed on the accuracy of the information provided in the customs declaration, as well as on the correct determination of customs duties and other tax obligations.
What does this mean for importers?
- Greater rigor in documentation: Importers must ensure they have all the necessary documentation to support the information declared to customs.
- Accurate calculation of customs duties: It is essential that importers make an accurate calculation of the taxes and tariffs corresponding to their goods, in order to avoid penalties and fines.
- Strict compliance with regulations: Importers must be up to date with all customs and tax regulations applicable to their operations.
3. Free trade zones: Transparency and control under new rules
Decree 0659 introduces specific procedures for free trade zone users in Colombia. These procedures include the submission of additional documents and the possibility of inspections by the DIAN at these facilities.
What are the objectives of these measures?
- Improve control over free trade zone operations: The DIAN seeks to strengthen its oversight of the activities carried out in these zones, in order to ensure compliance with customs and tax regulations.
- Ensure transparency: Greater transparency is sought in the operations carried out in free trade zones, in order to prevent their misuse as mechanisms to evade taxes or carry out illicit activities.
What should free trade zone users keep in mind?
- Comply with the new procedures: It is essential that free trade zone users are familiar with the new procedures established by the decree and comply with them rigorously.
- Cooperate with inspections: If the DIAN carries out an inspection at their facilities, free trade zone users must cooperate with the authorities and provide all the required information.
4. Continuous updating and timely compliance: A commitment for importers
Decree 0659 also emphasizes the importance of the continuous updating and timely compliance of import declarations. Importers have the responsibility to:
- Update the information after the unloading of the goods: If there are changes to the information initially declared, importers must update it in the MUISCA system within the established deadlines.
- Comply with the deadlines: Adhere to the deadlines established for filing the advance declaration and for updating the information. Failure to meet these deadlines may lead to penalties from the DIAN.
What are the benefits of complying with these obligations?
- Avoid legal abandonment of goods without recovery: Timely compliance with customs obligations helps prevent goods from being legally abandoned without the possibility of recovery by the importer.
- Speed up nationalization processes: The constant updating of information facilitates the analysis by the DIAN and speeds up the goods release processes.
- Maintain a good relationship with the DIAN: Compliance with customs obligations helps maintain a good relationship with the DIAN and avoid future problems.
In conclusion, the changes introduced by Decree 0659 of 2024 represent a significant change in the Colombian customs system. These measures are expected to contribute to:
- Speed up customs processes: The advance declaration and the continuous updating of information will make it possible to reduce waiting times and speed up customs procedures.
- Improve tax management: The DIAN will have greater control over import operations, which will facilitate tax collection and the fight against smuggling.
- Strengthen transparency: The new measures seek to increase transparency in foreign trade, which will create a safer and more reliable environment for all the actors involved.
- Promote more efficient practices: Importers will be required to adopt more efficient practices in managing their customs operations.
- Benefit compliant importers: Importers who comply with their obligations will have access to benefits such as the simplification of procedures and the reduction of waiting times.