Explanatory sessions, events, talks and conversations with specialists.<\/p>\n
The DIAN \u2013 National Tax and Customs Directorate issued Resolution No. 000180 on September 26, 2024, establishing the new guidelines for foreign exchange exogenous information, in order to regulate the obligation to file information on the foreign exchange operations over which it exercises oversight and control.<\/p>\n
The resolution sets out the foreign exchange codes to be reported in the exogenous information for import, export, external debt, international investment and service operations.<\/p>\n
Note:<\/i><\/strong> Corrections made to foreign exchange declarations through the Banco de la Rep\u00fablica due to cancellations filed by holders or IMCs, as well as modifications to the data of the import and export customs declarations of goods, will be included in each case on an individualized basis in format 1066 \u2013 Annex 7 “Information on modifications to customs declarations and the amounts paid for the goods.”<\/p>\n Holders of compensation accounts must identify the initial, refund or change-of-declaration operations in the formats corresponding to each operation with a date and an internal number, provided that such number is not repeated on the same day per format.<\/p>\n The information on the import or export customs declarations or the documents that replace them, the amounts paid for the goods covered by those documents, and the data required in formats 1059, 1060 and 1061 must be filed by the account holder with the DIAN, provided the information is available to the account holder for the respective quarter to be filed, and must be filed in the following cases:<\/p>\n If the information referred to in this article is not available to the account holder for the respective quarter subject to reporting, it must be filed with the DIAN in accordance with the following deadlines:<\/p>\n This information must be filed in format 1067 “Information on customs declarations and the amounts paid for the goods.”<\/i><\/p>\n IMC \u2013 Foreign exchange market intermediaries<\/strong><\/p>\n The information on the import or export customs declarations or the documents that replace them, the amounts paid for the goods covered by those documents and other data required in formats 1059, 1060 and 1061 must be provided by importers and exporters to the corresponding IMC at the time of filing the foreign exchange declaration, provided the information is available on the following dates:<\/p>\n Note 2: Refund operations do not need to be legalized in any case.<\/strong><\/p>\n <\/p>\n Documents equivalent to the customs declaration for purposes of the legalization of special foreign trade operations<\/p>\n Commercial invoice for the following cases:<\/p>\nSpecial rules and legalization rules for channeled operations and customs information through the parties required to file exogenous information<\/h3>\n
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Common legalization rules for foreign trade operations<\/h3>\n