Shipment Certification before the Expiration of Temporary Importation
DIAN Concept Number 100208192-80 establishes guidelines for the termination of short-term temporary importation of capital goods through re-exportation to a Free Trade Zone. Below is a technical analysis of this concept.
Procedure for Termination of Temporary Importation
To properly terminate a short-term temporary importation via re-exportation, it is not sufficient to simply submit the shipment authorization request before the expiration date. It is essential that the transporter submits the shipment certification through DIAN’s Electronic Information Systems (SIE) within the established deadline.
Deadline and Penalties
The late termination of temporary importation incurs a penalty of one hundred sixty-five Tax Value Units (165 UVT), according to section 2.1 of Article 30 of Decree Law 920 of 2023. This fine is applied solely to the importer.
Requirements for Timely Termination
DIAN specifies that for the termination of the temporary importation modality through the re-exportation of goods to be considered timely:
- Shipment Authorization Request: It must be submitted before the maximum deadline specified in section 1 of Article 201 of Decree 1165 of 2019.
- Shipment Certification: It must be submitted by the transporter through DIAN’s SIE within the same deadline.
Implications for Importers
It is crucial for importers of capital goods under the temporary importation modality to understand the importance of coordinating with transporters to ensure the shipment certification is submitted within the stipulated timeframe. Failure to meet this requirement not only delays the termination of the temporary importation but also results in significant penalties.
DIAN Concept Number 100208192-80 underscores the need for precise and timely management of temporary imports of capital goods. Importers must be mindful of the deadlines and requirements to avoid penalties and ensure regulatory compliance.
