Decree 1165 of 2019, which outlines the current customs regime, precisely defines what constitutes “different goods.” This definition is crucial for foreign trade operations, as it could lead to the seizure of goods during subsequent inspections.
Below are the two (2) scenarios that, by definition, may cause goods to be considered “different goods”:
- Goods Verified Documentarily or Physically and Found to Lack Correspondence in Fundamental Characteristics:
- If goods are inspected and found to differ fundamentally from their documented characteristics, they may be classified as different goods. This discrepancy can arise from various factors, including misrepresentation or changes in the nature of the goods.
- Omission or Complete Error in Serial Numbers:
- Serial numbers are essential for the traceability and authenticity of products. An incorrect or missing serial number implies that the goods are not the same as those originally declared, affecting their tracking and customs control.
