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Conditions for Importation and Reexportation of Goods for the FIFA U-20 Women’s World Cup 2024

  • By Siacomex
  • 27 February, 2024

Technical Analysis of the DIAN Draft Resolution – February 23, 2024

Conditions for Importation and Reexportation of Goods for the FIFA U-20 Women’s World Cup 2024

The National Directorate of Taxes and Customs (DIAN) has proposed a resolution that establishes specific conditions for the importation and reexportation of goods necessary for the FIFA U-20 Women’s World Cup 2024. This regulation aims to facilitate the event’s logistics by regulating the pertinent customs procedures.

Importation and Consignment of Goods

According to the draft resolution, goods entering the national customs territory under Law 2344 of 2023 must be consigned to the beneficiaries. For goods destined for Free Trade Zones, they must be consigned to a commercial user.

Importation Modalities

The importation process can be conducted under the following modalities:

  • Short-term Temporary Importation for Reexportation in the Same Condition: No guarantee is required, but the modality must be completed according to the stipulations of Decree 1165 of 2019.
  • Ordinary or Duty-free Importation: Depending on the type of goods and compliance with legal and administrative restrictions.

Import Declaration

The import declaration must use specific codes for each modality. If goods are brought in by travelers, they must present the corresponding declaration. Travelers with valid tickets to attend the event are exempt from the single tax, provided they are not residents and present the “Declaration of Baggage, Cash, and Monetary Instruments – Travelers.”

Reexportation of Goods

Temporarily imported goods must be reexported no later than one month after the event concludes.

Registration of Occasional Importers and Exporters

Importers or exporters without a domicile in Colombia must request registration as occasional importers or exporters with the corresponding Regional Directorate of Customs or the National Directorate of Taxes and Customs to submit their import declarations.

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