Technical Analysis of Pre-Arrival Import Declarations: Exemptions
Who and what types of goods are exempt from the mandatory pre-arrival import declaration?
According to the current customs regime, certain situations, types of users, and modalities are exempt from the obligation to submit a pre-arrival import declaration. These exemptions are designed to facilitate and expedite the customs process in specific situations.
Current Exemptions
Imports by an AEO Type Importer: Companies that have obtained Authorized Economic Operator (AEO) certification as importers are exempt from submitting pre-arrival declarations. This certification recognizes companies that meet high standards of security and compliance in their customs operations.
Diplomatic Imports: Goods imported by diplomats and diplomatic missions enjoy special exemptions due to their status and the international conventions regulating their privileges.
Imports Under Traveler, Postal Traffic, Transformation and Assembly, Plan Vallejo: Imports under these modalities do not require pre-arrival declarations. This includes:
- Travelers: Goods brought by individuals entering the country.
- Postal Traffic: Mail and postal packages.
- Transformation and Assembly: Goods destined for transformation and assembly processes.
- Plan Vallejo: An export incentive program allowing duty-free import of inputs for products that will be re-exported.
Imports to the Special Regime Zones of Leticia and San Andrés: Goods destined for Leticia and San Andrés, which have a special regime, are exempt from the pre-arrival declaration obligation due to the particularities of their customs regime.
Goods Consigned to a Free Trade Zone: Goods consigned to free trade zones do not require a pre-arrival declaration, as these areas have a special customs regime that facilitates the import and export of goods. Some products classified under tariff subheadings of chapters 72, 73, and 76 that require mandatory pre-arrival declarations are exempt if the goods are destined for industrial users in a free trade zone.
For each situation, it is necessary to analyze the applicability of the exemption from the obligation to submit a pre-arrival import declaration. It is also crucial to plan the documentation and the timing for it in advance. It is essential that importers understand and leverage these exemptions to optimize their customs operations.
