Technical Analysis of the Special Economic and Social Zones (ZESE) Regime What are the Special Economic and Social Zones (ZESE)? The Special Economic and Social Zones (ZESE) is a special tax regime designed to offer preferential income tax rates and benefits on withholding tax. The primary objective of this regime is to attract both national […]
Technical Analysis of DIAN Concept Number 100208192-390 of 2022 Differences between the Objection Document to Seizure and a Reconsideration Appeal DIAN Concept Number 100208192-390 of 2022 clarifies the differences between the objection document to seizure and the reconsideration appeal, two procedures used in the Colombian customs context to challenge decisions related to the seizure and […]
Technical Analysis of Decree 0324 of 2024 Reestablishment of Tariff Duties for 32 Tariff Subheadings Decree 0324 of 2024, issued by the National Government through the Ministry of Commerce, Industry, and Tourism, partially modifies Decree 272 of 2018. This new decree reinstates tariff duties for 32 specific tariff subheadings, which previously had a 0% tariff […]
Technical Analysis of Circular No. MJD-CIR24-0000017-GCSQ-30320 Control of Mixtures Containing Controlled Substances The Subdirectorate for Control and Supervision of Chemical Substances and Narcotics of the Ministry of Justice is responsible for the administrative control of substances and products used in the illicit production of narcotics, as well as all mixtures and products containing controlled substances […]
Technical Analysis of Resolution 57 of 2015: Special Conditions of Goods in the Description Description of Special Conditions in the Import Declaration Resolution 57 of 2015 mandates that for the importation of goods with any special market condition, it is obligatory to specify this condition in the description of the import declaration. Article 1, Paragraph […]
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 […]
Technical Analysis of DIAN Concept Rad. 2-2024-002966 – February 2024 Antidumping Duties on Products Manufactured in Free Trade Zones DIAN Concept Rad. 2-2024-002966, issued in February 2024, addresses critical aspects of antidumping duties applicable to products manufactured in Free Trade Zones (FTZs). Transformation and Tariff Classification The production process in an FTZ involves transforming raw […]
Technical Analysis of Resolution 377 of 2013 and Decree 1122 of 1999 Obligation to Register and Accept Remittances in the RNDC In the field of Cargo Transportation Service in Colombia, transport companies are required to register their operations in the National Cargo Dispatch Registry (RNDC). This obligation is detailed in Resolution 377 of 2013 and […]
Technical Analysis of Decree 0047 of 2024 On January 30, 2024, the Ministry of Commerce, Industry, and Tourism published Decree 0047, which regulates the income tax rate for Free Trade Zone (FTZ) users in Colombia. Tax Rates and Proportions The income tax rate for FTZ users is determined by the proportion of income generated from […]
On April 17, the United States and Colombia took a historic step by signing a Mutual Recognition Agreement (MRA) between their respective Authorized Economic Operator (AEO) programs in Colombia and the Customs Trade Partnership Against Terrorism (CTPAT) in the United States. This agreement, which was signed in record time according to the National Association of […]
