For Colombian companies and foreign investors with international trade operations, staying up-to-date with regulations is not optional; it is the foundation for avoiding logistical cost overruns, merchandise retentions, and penalties. Recently, the DIAN (Directorate of National Taxes and Customs) structured substantial modifications to Resolution 46 of 2019, adjusting the rules of the game for importers, exporters, and Free Trade Zone users to improve customs control and facilitate key processes.

In this article, structured from Siacomex’s technical expertise, we explain in a practical way how these new measures impact your company’s finances and supply chain. You will learn firsthand about the new export volumes required to certify your company, strict port restrictions for technology and heavy machinery, and the new benefits for optimizing the importation of functional units.

What are the main changes in the new customs regulations for 2026?

The proposed modification to DIAN’s Resolution 46 of 2019 introduces operational adjustments that impact everything from national security to the facilitation of energy supply. Below, we break down the most critical points for logistics and purchasing managers:

1. New parameters for the “Authorized Exporter” qualification

Being an authorized exporter speeds up commercial timelines under international agreements. The new regulations specify the exact volumes required to acquire this benefit.

• Minimum operations: To apply for recognition as an authorized exporter, your company must accredit a minimum of five (5) definitive export operations during the year immediately preceding the application.
• Benefit approval: The favorable concept for this status is issued by the Origin Service Coordination, based directly on a tax, customs, and exchange compliance risk rating.

2. Strict port restrictions for importing machinery

Aligned with the state’s objective of eradicating illegal mining in critical areas such as the Atrato River, entry routes into the country for heavy equipment have been tightened.

• Authorized ports for heavy equipment: Excavators, dredges, road rollers, and similar heavy construction machinery (known locally as maquinaria amarilla) may only enter Colombia through the ports located in the jurisdictions of Cartagena and Riohacha.
• Entry of spare parts: Parts and spare components for such machinery have a slightly broader margin, being allowed to enter through the ports and airports of Cartagena, Riohacha, and the El Dorado International Airport in Bogotá.

3. Controls for importing Drones into Free Trade Zones

The entry of unmanned aerial vehicles (drones) now faces reinforced controls for national security reasons.

• Advance declaration: There is now a strict obligation to present an advance declaration for merchandise classified under headings 88.06 and 88.07 when it is consigned and destined to a Free Trade Zone user.
• Penalties: Failure to comply with this prior procedure will directly lead to the imposition of severe penalties established in Law 2586 of 2026.

4. Facilitation for Urgent Deliveries of Liquefied Natural Gas (LNG)

Due to the pressing needs of the national energy and industrial sectors, the customs authority facilitated the entry of certain critical resources.

• Inclusion of LNG: Liquefied natural gas has been authorized to be imported under the “Urgent Delivery” customs modality.
• Corporate impact: This strategic move helps guarantee supply, preventing failures in critical sectors and delays in the industrial supply chain.

5. Optimization in Tariff Classification of Functional Units

This is one of the most beneficial changes for companies importing complex production lines, as it promotes efficiency and reduces unnecessary expenses.

• Single resolution: If the same importer brings in functional units that are identical in function, technical characteristics, composition, and use, they may now request a single tariff classification resolution.
• Supporting document: This issued resolution will serve as a valid supporting document for the importation of merchandise included in different declarations, seamlessly covering the other identical units.
• Key condition: The classification resolution must be fully valid and active at the time the respective import declaration is presented and accepted.

Common errors companies should prevent

• Misdirecting machinery shipments: Sending excavation or grading equipment to an unauthorized port like Buenaventura will result in the total inability to nationalize the goods.
• Skipping drone procedures to a Free Trade Zone: Believing that the Free Trade Zone regime exempts you from the advance declaration for tariff headings 88.06 and 88.07 will result in heavy fines.
• Misusing origin grouping: Failing to use the correct criteria when grouping products in sworn declarations of origin invalidates the declaration entirely. Grouping is only applicable if the goods have similar processes, uses, and components classified under the exact same tariff subheading.

Economic impact for your company

Anticipating these regulatory adjustments directly protects your organization’s cash flow. For instance, in cases where DIAN applies precautionary seizure measures, the transfer of merchandise to another cargo unit is now allowed provided the owner assumes the unloading costs, ensuring traceability and customs control are not lost. This helps mitigate logistical operating cost overruns if acted upon diligently. Likewise, the rescue percentage for the legalization of merchandise seized during a simultaneous control will be 20%, or 50% if done during the sanctioning process.

The structuring of the 2026 regulatory project dictated by DIAN seeks a clear balance: exercising stricter control in sensitive sectors (such as drone technology and mining machinery) while, at the same time, flexibilizing key corporate procedures like gas importation and repetitive functional unit resolutions. For logistics leaders and foreign investors, anticipating and properly planning routes and customs documents will make the difference between a highly profitable operation and a penalty-induced headache.

The legal framework of foreign trade is dynamic, and your profitability depends on strict compliance. At Siacomex, as experts in customs agency and 4PL logistics, we analyze your supply chain to align it with new regulatory requirements without slowing down your processes. Contact us today to evaluate your future import and export operations, and let’s safeguard your logistics strategy together.

Frequently Asked Questions

• Which ports are authorized for machinery importation in Colombia in 2026? Heavy construction machinery, excavators, and graders may only enter the country through the customs ports located in the jurisdictions of Cartagena and Riohacha.
• How many exports does DIAN require for authorized exporter recognition? The new regulations require the company to accredit a minimum of five (5) definitive export operations carried out during the year immediately prior to submitting the application.
• How does the new regulation benefit the importation of functional units? It allows importers to request a single tariff classification resolution applicable to multiple identical functional units. This speeds up the documentary support for import declarations and prevents rework and additional administrative costs for the company.