Many importers in Colombia face a dilemma when they detect errors in their import declarations—such as incorrect serial numbers or incomplete descriptions—after the merchandise has already been sold or distributed. Is it possible to correct these errors without having to recover and physically present the products to customs?
This article analyzes the recent Concept 1929 of November 2025 from DIAN, which clarifies the conditions under which you can obtain the release (levante) of a voluntary legalization declaration without the need for physical presentation, thereby protecting your business continuity.
What does DIAN say about physical presentation in legalizations?
According to Concept 1929 of 2025, it is not mandatory to physically present the merchandise to obtain the release of a voluntary legalization declaration. DIAN can verify the accuracy of the operation through supporting documents, tax payments, and the information recorded in the declaration, without the product being present.
This is especially critical for companies that have already sold or distributed their products and no longer have immediate physical control over them.
Requirements for legalizing distributed merchandise in Colombia
If your merchandise is already located in different parts of the country due to sales or distribution, you can file the legalization declaration by meeting these requirements:
- Proper Jurisdiction: It must be filed with the DIAN sectional office where the original import declaration was submitted.
- Written Certification: As the importer, you must certify in writing to DIAN that the goods are distributed across different parts of the country.
- Sales Invoices: If the merchandise was sold, you must provide the invoices linking the nationalized products to the buyers.
- No Changes in Quantity: This benefit does not apply if you intend to legalize different merchandise or quantities greater than those originally declared.
Deadlines and Penalties
Timing is fundamental to avoid major sanctions or the seizure of merchandise:
- 30 Calendar Days: This is the timeframe, counted from the release of the initial declaration, to correct erroneous or incomplete descriptions, surpluses, or different merchandise.
- Before Any Intervention: To remedy other grounds for seizure, you must act voluntarily before DIAN initiates control processes.
Restrictions: What cannot be corrected?
It is important to know that voluntary legalization CANNOT be used to correct:
- The name of the customs agency.
- The number or date of the commercial invoice.
If the customs mandate was not valid at the time of the operation, or if the documents do not reflect reality, your company could face serious penalties for the improper use of computer systems.
Current Colombian regulations offer flexibility to correct operational errors without paralyzing your supply chain, provided you act within 30 days of the initial release. However, DIAN maintains its authority to perform physical inspections based on risk analysis.
The key to success lies in maintaining impeccable documentary traceability (invoices and certifications) that supports the legalization when the merchandise is no longer under your direct control.
Frequently Asked Questions
Can I legalize merchandise that I have already delivered to my client? Yes, provided you certify its distribution in writing and present the sales invoices linking the merchandise to the initial declaration.
What happens if the error is in the serial number of a product? Decree 1165 of 2019 allows the use of voluntary legalization to remedy errors or omissions in serial numbers, as long as it is done within the legal terms.
Does voluntary legalization always require a “rescue” payment (pago de rescate)? Not necessarily. If it is an erroneous or incomplete description that does not involve different merchandise, surpluses, or underpayment of taxes, no rescue payment is required.
Can I file the legalization in any city? No. It must be presented before the Sectional Customs Office (Dirección Seccional de Aduanas) where the initial declaration was processed.
