New Customs Statute

Over the past two years, Colombia has undergone one of the most profound reforms to its customs system, with concrete impacts on how importers, exporters, customs brokers, and logistics operators manage their operations. This transformation aims to streamline trade, strengthen controls on smuggling, and facilitate international competitiveness, but it also presents practical challenges that many companies do not yet fully understand.

1. What is the “New Customs Statute”?

The Customs Statute came into effect with Decree 659 of 2024, which partially amended Decree 1165 of 2019 (the existing customs regulations). This reform is not a cosmetic change, but rather a restructuring of the rules governing foreign trade in Colombia.

The main objectives:

• Adapting regulations to the current logistics and business reality.

• Digitize and anticipate information about operations.

• Strengthen control mechanisms to combat smuggling.

• Reduce redundant procedures for operators who comply with their obligations.

• INCP Colombia.

However, its entry into force is conditional upon the technological implementation of the DIAN's electronic systems, which has generated confusion and delays in some requirements.

2. Advance Import Declaration: The Most Important Change

The mandatory nature of the Advance Import Declaration is, without a doubt, the most significant change in this reform.

What does this entail?

• Importers must submit an advance declaration with complete details of their products before the goods arrive in the customs territory.

• This must happen at least 48 hours before the arrival of the goods.

And what happens if it doesn't happen?

• Fines will be imposed proportional to the value of the merchandise (up to 1% of the FOB value, with limits in UVT).

• If the goods arrive without the declaration, they will be required to regularize it within short periods or they may be detained.

This requirement forces operators to plan their imports much earlier, which can directly impact logistics and the supply chain if not managed properly.

3. Technology vs. Operational Reality: The Achilles' Heel

Although the Customs Statute has been in force since June 2024, some of its provisions are only being applied once the DIAN certifies the operability of the integrated electronic systems that support these processes.

This means that:

• Some rules are still in the testing or implementation phase.

• Companies may see apparent regulatory gaps that create legal uncertainty.

• Operator training is limited and many errors stem from a lack of understanding of the new processes.

4. How is foreign trade doing in numbers?

Beyond the regulations, the data also show an interesting behavior in Colombian foreign trade:

Imports:

• In April 2025, imports registered a drop of approximately 7.5% in CIF value compared to the same period of the previous year.

Exports:

• During that same period, FOB exports also showed a slight reduction in value.

Transactions with Electronic Declaration:

• Some ports such as Cartagena and Buenaventura have seen increases of more than 20–30% in the number of electronic declarations processed, indicating a growing technological adoption by users.

These movements reflect that Colombian foreign trade operates in a competitive environment but is exposed to global variations that impact trade volumes and strategies.

5. DIAN Regulatory Interpretations that Matter

Beyond decrees and laws, the DIAN has issued technical opinions that change the way important operational aspects are interpreted:

Use of nationalized goods outside the free trade zone:

An industrial user of a Free Trade Zone may have nationalized goods outside of it, as long as no income or expenses related to its activity are generated within the free trade zone.

Payment of taxes:

In the nationalization of foreign goods, all customs duties, including tariffs, VAT and others, must be paid without hidden exceptions.

Economic solvency of customs agencies:

The DIAN has indicated that if a customs agency cannot demonstrate financial solvency, it may lose its authorization if merchandise under its custody is seized.

These concepts may go unnoticed, but they directly affect the fulfillment of the operators' obligations.