Customs transit is a modality that allows the land transportation of national or foreign goods, under customs control, from one customs office to another within the national territory. This mechanism is essential for facilitating foreign trade and ensuring that goods reach their final destination in compliance with customs regulations. However, its proper application and adherence to legal requirements are crucial to avoid penalties and ensure the smooth flow of operations.
Types of Customs Transit
Customs transit can be requested and authorized for goods consigned or endorsed to the Nation, territorial entities, decentralized entities, Free Trade Zone users, holders of private warehouses, or when the goods are destined for one of the following import modalities:
- Import for transformation and/or assembly.
- Temporary import for active improvement of capital goods.
- Temporary import under Special Import-Export Systems.
- Temporary import for industrial processing.
Additionally, this modality may be authorized for Industrial Users of Free Trade Zones to move goods from their facilities to a transformation and/or assembly warehouse. It is also applicable to functional units and goods consigned to Authorized Economic Operators (AEO) of the importer or exporter type, or to customs users under simplified procedures.
Sanction Regime: Decree Law 920 of 2023
Decree Law 920 of 2023 establishes a strict sanction regime for those who commit errors or inaccuracies in customs transit declarations. Specifically, a fine equivalent to 495 Tax Value Units (UVT) is imposed when:
- An error or inaccuracy is present in the customs transit declaration.
- The error is maintained or replicated in the ordinary import declaration.
- The data recorded in the customs declarations does not match the value registered in the commercial invoice, resulting in lower payment of customs duties.
However, the penalty does not apply if, at the time of submitting the ordinary import declaration, the error is corrected and the correct information is provided, as long as it is consistent with the commercial invoice and the supporting documents of the import declaration. In this case, the penalty is not imposed, as there has been no underpayment of customs duties.
What Happens if the Commercial Invoice is Not Included in the Transit Declaration?
Depending on the circumstances, a penalty may be applied, or the goods may be seized if serious inconsistencies are detected.
For each specific case, it must be verified whether the grounds for seizure, as outlined in Article 69, Paragraph 9 of Decree Law 920 of 2023, apply:
“9. When, during the actions of the customs authority, in simultaneous or subsequent controls, it is determined that the supporting documents presented do not correspond to the declared foreign trade operation because they are not the originally issued documents, are adulterated, or have been obtained by irregular means.”
Alternatively, the penalty under Article 33, Paragraph 1.2 of the same decree may apply:
“1.2. Incurring inaccuracies or errors in the data recorded in transit declarations, when such inaccuracies or errors result in the omission of requirements necessary to accept the customs transit declaration. The applicable penalty will be a fine equivalent to four hundred ninety-five Tax Value Units (495 UVT).”
Conclusion
Customs transit is a key tool for foreign trade, but its proper application requires strict compliance with regulations. Decree Law 920 of 2023 establishes a clear sanction regime for those who commit errors or inaccuracies in declarations.
It is essential for economic operators and customs users to be aware of these provisions and ensure the consistency and accuracy of the information provided in transit and import declarations, thereby avoiding penalties and ensuring the smooth flow of their commercial operations.
