The Colombian Tax and Customs Authority (DIAN) has taken a crucial step towards modernizing customs control in Colombia with the issuance of Resolution 192 of 2024. This regulation, which modifies Resolution 44 of 2019, significantly expands the use of electronic security devices (ESDs) or cargo tracking devices in customs transit operations.

Which operations are affected?

Resolution 192 establishes that all international customs transits involving containers or sealable cargo units must use ESDs. This includes:

• Transit and multimodal transport: Operations that combine different modes of transport.
• Transit with origin or destination in national territory or free zones: Operations that begin or end their journey within Colombian territory or in free zones.
• Transit passing through a customs office in the country: Operations that simply transit through Colombian territory.

Benefits and challenges of implementation

The implementation of ESDs will bring multiple benefits:

• Greater control and security: Reduction of smuggling and tax evasion.
• Streamlining of processes: Optimization of customs procedures and reduction of clearance times.
• Greater transparency: Facilitates the tracking of goods throughout the entire logistics chain.

However, there are also challenges for logistics operators:

• Technological adaptation: Investment in new systems and hiring of suppliers.
• Personnel training: Training in the use and management of devices.
• Process adjustment: Modification of internal processes to incorporate new requirements.

Customs operations that will now be subject to the use of electronic security devices:

1. Customs transit modality and multimodal transport. Transit of goods consigned to a user of a Free Zone, to the holder of a private warehouse, or when the goods are to be subjected to a modality of importation for transformation and/or assembly, temporary importation for the active improvement of capital goods, temporary importation in the development of Special Import-Export Systems, or temporary importation for industrial processing.
2. International customs transits that begin in the national customs territory or in a Free Zone.
3. International customs transits that end in the national customs territory or in a free zone.
4. International customs transits that pass through a customs office in the country.
5. Other international customs transits for goods transported in containers or sealable cargo units, whose entry into the national customs territory is made through one of the seaports, airports or border crossings enabled by the DIAN.
6. Transfers from the free zone to the primary customs zone.

Conclusions Resolution 192 represents a milestone in the modernization of Colombian customs control. While the implementation of ESDs presents challenges for logistics operators, the long-term benefits in terms of security, efficiency and transparency far outweigh these obstacles. It is essential that logistics operators adapt to this new reality, investing in technology and training their personnel. For its part, the DIAN must provide the necessary support to ensure a successful implementation and minimize potential inconveniences.

Mario Pinzon