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Calculation of Times for Pre-Arrival Declarations

  • By Siacomex
  • 23 May, 2024
  • 38 Views

Technical Analysis of Pre-Arrival Import Declarations: Calculation of Times According to DIAN

Calculation of Times for Pre-Arrival Declarations

According to a recent statement by the National Directorate of Taxes and Customs (DIAN), the method for calculating the times for submitting a mandatory pre-arrival declaration has been clarified. Specifically, neither the day the declaration is submitted nor the day of arrival is included in the calculation of these times. This precision aims to avoid confusion and ensure correct and timely regulatory compliance.

Applicable Regulations

The basic regulations and the analysis of the period for submitting the declaration are described in Article 175 of Decree 1165 of 2019, which establishes the guidelines for submitting pre-arrival declarations. Additionally, DIAN Concept Number 100208192-264 with Registration 000I2024008122 of April 22, 2024, reinforces these guidelines and provides a clear interpretation of the time calculation.

General Rules for Submitting Pre-Arrival Declarations

Minimum Advance of 5 Calendar Days: As a general rule, the mandatory pre-arrival declaration must be submitted at least 5 calendar days before the arrival of the means of transport in the national customs territory.

Advance of 1 Calendar Day for Short Journeys: For goods arriving by maritime and air modes, whose transport is considered a short journey, the mandatory pre-arrival declaration must be submitted no less than 1 calendar day before the arrival of the goods.

Details of DIAN Concept 100208192-264

DIAN Concept Number 100208192-264 clarifies that both the day of submission of the import declaration and the day of submission of the pre-arrival declaration are not considered in the calculation of the required advance days. This clarification is crucial for importers to plan appropriately and avoid mistakes that could result in penalties.

Implications for Importers

Importers must pay attention to these specifications to ensure that their pre-arrival declarations are submitted within the correct timeframe. Not including the days of submission implies that the remaining business days must be precisely counted to meet the advance requirements.

Conclusion

The recent statement by DIAN and the provisions of Article 175 of Decree 1165 of 2019 provide clarity and precision on the times for submitting pre-arrival declarations. Complying with these times is essential to avoid penalties and ensure a smooth and efficient customs process.

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