The Director General of the Mining and Energy Planning Unit – UPME, issued Resolution 135 on February 7, 2025, which establishes the requirements, procedures, and fees to be charged through which the UPME evaluates applications and issues certificates that allow access to incentives such as income tax deductions, VAT exclusion, exemption from customs duties, and […]
Through Resolution No. 20223040044945 of 2022, the Ministry of Transport has established a new technical regulation for safety glass used in motor vehicles and trailers. This regulation will come into effect on February 23, 2025, and it is crucial for importing, manufacturing, and commercializing companies to be prepared for its implementation. Below, we explain the […]
Technical Analysis of Pre-Arrival Import Declarations: Calculation of Times According to DIAN Calculation of Times for Pre-Arrival Declarations According to a recent statement by the National Directorate of Taxes and Customs (DIAN), the method for calculating the times for submitting a mandatory pre-arrival declaration has been clarified. Specifically, neither the day the declaration is submitted […]
Technical Analysis of DIAN Concept Number 100208192-436 of 2022. Obligations of Authorized Warehouses DIAN Concept Number 100208192-436 of 2022 establishes specific obligations that authorized warehouses must fulfill when receiving cargo from transporters or international freight agents. These obligations are essential to ensure the integrity and security of goods in the customs process. Below are the […]
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 […]
Decree 1165 of 2019, which outlines the current customs regime, precisely defines what constitutes “different goods.” This definition is crucial for foreign trade operations, as it could lead to the seizure of goods during subsequent inspections. Below are the two (2) scenarios that, by definition, may cause goods to be considered “different goods”: Goods Verified […]
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 […]
