Member administration Dirección de Impuestos y Aduanas Nacionales – DIAN - National

Tax and Customs Directorate- Colombia

Contact person Claudia Patricia Marín Jaramillo

Directores de Gestión de Aduanas
dir_aduanas@dian.gov.co
cmarinj@dian.gov.co

Legislation and policy Environmental policy is the responsibility of the Ministry of

Environment and Sustainable Development and the Customs
[List all the relevant
international, multilateral, authority, in accordance with its powers, exercises control over the
bilateral (if any) and national entry and exit of goods and to do so requires compliance with
laws, agreements and/or requirements established by the different competent entities. Along
policies that are being enforced these lines, with respect to environmental agreements, it contributes
in collaboration with other cross-
border regulatory agencies
to the fulfilment of the commitments acquired by the country, but it
(CBRA) and have environmental does not lead the issue.
objectives]
With the above precision, below are some laws/agreements:
-Convention on International Trade in Endangered Species of Wild
Fauna and Flora -CITES. Colombia is a Party, through Law 17 of 1981
https://www.suin-
juriscol.gov.co/viewDocument.asp?ruta=Leyes/1573604
-Montreal Protocol https://www.anla.gov.co/01_anla/242-tramites-y-
servicios/tramites/permisos-y-autorizaciones/movimiento-
transfronterizo-residuos-peligrosos
-Basel Convention on the control of transboundary movements of
hazardous waste and their disposal”, was approved in Colombia by
Law 253 of 1996.
http://www.secretariasenado.gov.co/senado/basedoc/ley_0253_1996
.html
-Minamata Convention on Mercury, Through Law 1892 of 2018, the
Minamata Convention was approved in Colombia, with subsequent
ratification before the Minamata Convention on Mercury, on August
26, 2019
https://www.minambiente.gov.co/asuntos-ambientales-sectorial-y-
urbana/convenio-de-minamata/
-Rotterdam Convention for the Application of the Prior Informed
Consent Procedure to Certain Pesticides and Hazardous Chemical
Products in International Trade”
https://www.ica.gov.co/getattachment/58a397e0-c7a6-47ee-8f0b-
46a4d2a15287/2007L1159.aspx
 “Colombia ratified the Rotterdam Convention through Law 1159 of
September 20, 2007.”
https://www.minambiente.gov.co/asuntos-internacionales/convenios-
sobre-quimicos/
-Stockholm Convention on persistent organic pollutants. Approved
by law 1196 of 2008 2008 https://quimicos.minambiente.gov.co/wp-
content/uploads/2021/05/Ley_1196_2008_Ratificacion_Convenio_E
stocolmo.pdf

Scope of cooperation on 1.Ministry of Environment and Sustainable Development.

environmental
https://www.minambiente.gov.co/sobre-el-ministerio/
compliance
[List the competent authorities “Mission: To be the public entity in charge of defining the National
and distribution of Environmental Policy and promoting the recovery, conservation,
responsibilities for protection, organization, management, use and exploitation of
environmental policies and renewable natural resources, in order to ensure sustainable
regulations at the national level]
development and guarantee the right of all citizens to enjoy and inherit
a healthy environment.”
Regarding the CITES Convention and permits “The Directorate of
Forests, Biodiversity and Ecosystem Services is responsible for
exercising the administrative authority of the Convention, which is why
it is responsible for representing the country internationally. issue
permits referred to in the Convention, present annual and biennial
reports on trade, communicate with other organizations of the CITES
convention, regulate this trade and ensure the correct application of
the provisions of the CITES Convention in the national territory,
among others. This regulation is based on a system of permits and
certificates that can only be issued if certain conditions are met;
permits that must be presented when leaving or entering a country.”
https://www.minambiente.gov.co/tramite/permisos-cites/
https://www.minambiente.gov.co/direccion-de-bosques-
biodiversidad-y-servicios-ecosistemicos/permiso-cites/
-The Ozone Technical Unit (UTO) of the Ministry of Environment and
Sustainable Development. “The main function of the UTO is to comply
with the guidelines of the Montreal Protocol for the elimination of ODS
consumption in Colombia, contributing to the global objective of
recovering the ozone layer.”
https://www.minambiente.gov.co/asuntos-ambientales-sectorial-y-
urbana/unidad-tecnica-de-ozono/

Entities attached to the Ministry of Environment and Sustainable

Development
https://www.minambiente.gov.co/entidades-adscritas-al-ministerio/
  National Environmental License Authority (ANLA).

“(…) is responsible for ensuring that projects, works or activities

subject to licensing, permits, environmental procedures comply with
environmental regulations, in such a way that they contribute to the
sustainable development of the country”
https://www.anla.gov.co/nosotros/institucional/somos-anla
Things related to approvals issued by ANLA for import/export.

https://www.anla.gov.co/01_anla/tramites-y-servicios/permisos-y-
tramites/vistos-buenos

Approved for the Importation of Substances Controlled by the

Montreal Protocol.

https://www.anla.gov.co/01_anla/visto-bueno-importacion-de-
sustancias-agotadoras/informacion-general-vbisaos

Approved for the Export of Controlled Substances by the Montreal

Protocol
https://www.anla.gov.co/01_anla/visto-bueno-exportacion-de-
sustancias-agotadoras/informacion-general-vbesaos
Approved for the Importation of Chemical Substances and Pesticides
https://www.anla.gov.co/01_anla/visto-bueno-importacion-de-
sustancias-quimicas/informacion-general-vbispq

2. Attorney General's Office. It has a Specialized Directorate for

Crimes against Natural Resources and the Environment, “which will
have as its main function the investigation and prosecution of crimes
against Natural Resources and the Environment and other related or
related criminal conduct, through work interdisciplinary without
prejudice to the competence of the Sectional Directorates on the
matter. “

https://www.fiscalia.gov.co/colombia/wp-
content/uploads/Organigrama-FGN-2022-08-03-2.pdf

https://www.suin-
juriscol.gov.co/viewDocument.asp?ruta=Leyes/30042065

3. National Police https://www.policia.gov.co/

“The Directorate of Carabineros and Environmental Protection is

responsible for planning, directing, developing, supervising and
evaluating activities for the prevention and control of crimes related to
the environment and natural resources; as well as the deployment of
capabilities in the territory to contribute to public security, in
compliance with the constitutional mission.”

https://www.policia.gov.co/direcciones/carabineros

4. National Tax and Customs Directorate – DIAN. In accordance with

Decree 1742 OF 2020, which modifies the structure of the Special
Administrative Unit Directorate of National Taxes and Customs, it is
responsible for “Directing and administering Customs management
and operations including, among others: the service, control and
support to “the foreign trade operations of the different Customs
regimes and/or Customs destinations, as well as the users and
auxiliaries of the public Customs function.”
http://www.secretariasenado.gov.co/senado/basedoc/decreto_1742_
2020.html
Accordingly, the Customs authority has a fundamental role in the fight
against illicit trafficking of all types of goods, including those
contemplated in environmental agreements. However, the
environmental authorities are responsible for leading the
implementation of the agreements that Colombia signs in this matter,
obviously, with the collaboration of the other State entities according
to their competencies.
On the other hand, Decree 1165 by which provisions relating to the
Customs Regime are issued establishes:
ARTICLE 601. CRIMINAL COMPLAINT. When in the exercise of
control facts are found that may constitute a crime, these will be
brought to the attention of the Prosecutor's Office, following for this
purpose the Internal Regulations of the Special Administrative Unit
Directorate of National Taxes and Customs (DIAN).

https://normograma.dian.gov.co/dian/compilacion/docs/decreto_1165
_2019.htm
Decree Law 920 of 2023, by means of which the new sanctioning and
merchandise confiscation regime in Customs matters is issued, as
well as the applicable procedure, provides:
Decree Law 920 of 2023 by means of which the new sanctioning and
merchandise confiscation regime in Customs matters is issued, as
well as the applicable procedure, provides: ARTICLE 25. EXPIRY OF
CUSTOMS SANCTIONARY ADMINISTRATIVE ACTION. The power
that the Customs authority has to impose sanctions expires within a
period of three (3) years counted from the commission of the act or
omission constituting a Customs administrative infraction, a term
within which the administrative act that imposes the sanction must
have been issued and notified. Said sanctioning act is different from
the acts that resolve the appeals, which must be decided within the
term provided for in this decree.
 When it is not possible to determine the date of occurrence of the
event or its omission, the date on which the Customs authorities
became aware of it will be taken as such.
When it is an act or conduct of successive, continuous or permanent
execution, the expiration term will be counted from the occurrence of
the last act, omission or conduct.
PARAGRAPH 1o. When it comes to the crimes of smuggling,
smuggling of hydrocarbons and their derivatives, favoring and
facilitating smuggling, favoring smuggling of hydrocarbons, Customs
fraud, illicit enrichment, trafficking in arms, ammunition, explosives,
anti-personnel mines, drug trafficking, laundering of assets, against
public security, front man, against public faith, against natural
resources and the environment, bribery, against public servants,
against industrial property, against copyright and procedural fraud, the
Customs administrative sanctioning action will expire in eight (8) years
from the commission of the act or omission constituting a Customs
administrative violation.”
https://www.suin-
juriscol.gov.co/viewDocument.asp?id=30046709#:~:text=DECRET
O%20920%20DE%202023&text=(junio%2006)-
,por%20medio%20del%20cual%20se%20expide%20el%20nuevo%
20r%C3%A9gimen%20sancionatorio,as%C3%AD%20como%20el
%20procedimiento%20aplicable.

Objectives of
cooperation with other
 Training
regulatory agencies to
 other [please specify]
ensure environmental
o Verification of compliance with import/export
compliance requirements
[You may choose more than one
option]

[Please also indicate which

environmentally- related trade
transactions you are targeting
in the scope of your cooperation
programs, e.g. plastic waste, e-
waste or other waste streams,
scrap, green technology,
agricultural products,
endangered species etc.]

Environmental “Environmental Management Policy

compliance criteria
The DIAN fulfils its mission with an approach based on processes,
[Please provide some optimized and controlled through continuous improvement actions and
information about the initiatives the application of eco-efficient environmental practices, generating
you have led to identify joint
environmental compliance environmental awareness in the development of its work.
criteria, in cooperation with the
environmental authorities and The DIAN promotes programs aimed at saving natural resources,
other regulatory agencies] optimizes available inputs, controls emissions and waste generation,
prevents and reduces negative environmental impacts resulting from
its operation, thus contributing to eco-efficiency and the well-being of
internal clients. and external.
At DIAN, all interaction with clients is carried out oriented towards the
sustainability of the organization and the environment, in accordance
with the requirements demanded by the current legal framework,
sectoral commitments and multilateral environmental agreements
ratified by the Colombian Government.”
La Dian has programs for:
-Efficient use of water,
-Efficient use of energy,
-Comprehensive management of usable solid waste
-Comprehensive management of hazardous solid waste
Some functions of the DIAN related to the environmental issue:
(Decree 1742 of 2020 already cited)
ARTICLE 41. ADMINISTRATIVE DEPUTY DIRECTORATE. The
following are functions of the Administrative Sub- Directorate:
(…)
2. Execute the policies of the Environmental Management System
established by the Entity, referring to the administration of physical
resources, which guarantees their adoption and compliance at the
national level.”

“ARTICLE 26. DEPUTY DIRECTORATE OF THE CUSTOMS

LABORATORY. The following are the functions of the Customs
Laboratory Sub- Directorate:
(…)
9. Manage the final disposal that must be given to the samples,
remaining samples and analysis waste, in accordance with
environmental regulations

Coordinated Border  Informal

Management (CBM)  Co-ordination (shared work)
approaches  Collaboration (shared responsibilities)

[You may choose more than one Decree 1165 by which provisions relating to the Customs Regime
option]
are issued states:

“ARTICLE 586. COOPERATION AND ASSISTANCE. The Special

Administrative Unit Directorate of National Taxes and Customs (DIAN)
 may request cooperation and assistance from the private sector,
whether or not signing agreements for the correct application of
Customs regulations, the exchange of useful information to ensure the
collection of Customs taxes. and, in general, Customs control.
Likewise, the Special Administrative Unit of the National Tax and
Customs Directorate (DIAN) may provide or require other countries,
or Customs authorities, cooperation or mutual assistance, in
accordance with the rules provided for in the agreements or in
memoranda, agreements or other instruments in The matter.
The Special Administrative Unit of the National Tax and Customs
Directorate (DIAN) will determine the agency through which these
functions will be carried out.
ARTICLE 588. DELIVERY OF CUSTOMS INFORMATION. By direct
request of foreign governments and their agencies, and based on
reciprocity agreements, the Customs administration may provide
Customs information in the event that it is required for control
purposes.
In such event, both the express commitment to its exclusive use for
the purposes object of the information request, and the obligation to
guarantee due protection of the confidentiality that protects the
information provided, must be agreed upon with the requesting
Government or agency.
ARTICLE 589. INTERADMINISTRATIVE COOPERATION. The
Special Administrative Unit of the National Tax and Customs
Directorate (DIAN) may enter into inter-administrative cooperation and
technical assistance agreements with national or local public entities
that carry out control tasks over events of interest to the Customs
authority.
Likewise, the Customs authority and national or local authorities may
jointly carry out inspection programs and actions. The evidence
obtained by them may be transferred to the files without additional
requirements to those provided for in the procedural rules that regulate
the matter.”

Risk management /PCA In accordance with article 583 of Decree 1165 of 2019, by which
provisions relating to the Customs Regime are issued.
[Please indicate if you
apply/consider environmental
https://normograma.dian.gov.co/dian/compilacion/docs/decreto_1165
compliance certificates issued
by the environmental authorities _2019.htm
for the purposes of risk
management and the post-
clearance audit (PCA)?
(…)
Do you share / co-develop risk
indicators and profiles with
environmental authorities?
[please explain in detail] “In developing the risk management system, the Special
Administrative Unit of the National Tax and Customs Directorate
(DIAN), to guarantee compliance with the Customs obligation, will
 direct its control activities with emphasis on the operations that
represent the greatest risk, with the purpose of securing and
facilitating international trade. Consequently, risk monitoring
mechanisms may be implemented, control measures established at
places of entry and exit of goods, and other duly recognized
international mechanisms may be used.
Regarding the defense of the environment, health, agricultural health,
border security, prevention of the proliferation of weapons, control of
money laundering and the financing of terrorism, the cross-border
movement of high-value goods will be monitored. risk. This control
may be carried out within the framework of the multilateral agreements
ratified by the Colombian Government.”

Governance The National Environmental System – SINA is the set of guidelines,

arrangements standards, activities, resources, programs and institutions that allow
the implementation of general environmental principles”
[Please indicate if there are any
inter-agency mechanisms, for
“The Directorate of Territorial Environmental Planning and National
example a joint committee, to
coordinate the development and Environmental System – SINA, is part of the Vice Ministry of Territorial
implementation of environmental Environmental Planning. In his charge, he has the function of directing
policies, such as multi-agency and coordinating the SINA, in addition, of guiding the creation of
Committee / NCTF, other? ] spaces and mechanisms to strengthen the articulation of the entities
that comprise it.
(The Directorate of Territorial Environmental Planning is part of the
Ministry of Environment and Sustainable Development)
https://www.minambiente.gov.co/ordenamiento-ambiental-territorial-
y-sistema-nacional-ambiental-sina/

Single Window The Single Window for Foreign Trade –VUCE– is the country's main
Environment (SWE) Trade Facilitation tool, through which foreign trade procedures are
channeled for 52,000 users linked to 20 State entities, coordinated by
[List the authorities in charge of
Environmental policies and
the Ministry of Commerce, Industry and Tourism, in order to exchange
regulations that are integrated in information, eliminate redundancy of procedures, implement efficient
the SWE, indicating their role in controls and promote transparent administrative actions.
the SWE]

https://www.vuce.gov.co/vuce/que-es-la-vuce

Name of Authority in charge of Role in the SWE (lead /

Environmental policies and participating agency)
regulations in the SWE
Ministry of Environment and Major
Sustainable Development

National Environmental Major

Licensing Authority - ANLA
…
Use of other electronic
platforms and
communication
channels to ensure
environmental
compliance
[Specify the use of other
electronic platforms for
cooperation purposes, including
the exchange of information,
other than SWE]

Level of simplification/
Customs Procedures
The simplification of processes for import/export, transit/free zones,
[Specify the level of process applies to all types of merchandise and, in any case, operations
streamlining for the
related to the environment must meet the requirements established
transboundary movement of
environmentally- related trade by the environmental authorities.
transactions (e.g..
import/export/transit/free zones,
application for
permits/licences/certificate for
plastic waste/ recyclable
materials etc.) ]

Please also indicate which

environmentally- related trade
transactions are addressed
through the above-mentioned
simplification processes e.g.
plastic waste, e-waste or other
waste streams, scrap, green
technology, agricultural
products, endangered species
etc.]

Harmonization of data P: Projects involving the use of the WCO Data Model are
requirements underway or have been completed
[Specify the level of adoption of
the WCO DM ]

Customs procedures Decree 1165 already cited states:

[Specify if there are specific
“ARTICLE 2. GENERAL PRINCIPLES. Without prejudice to the
Customs procedures applied to
simplify the legal transboundary constitutional principles and those provided for in article 3 of the
movement of environmental Code of Administrative Procedure and Administrative Litigation, Law
related trade transactions or a 1609 of 2013 and the General Code of Process, the provisions
regular Customs procedures are contained in this Decree will be applied and interpreted taking into
applied with the aim of account the following:
simplification e.g.. with the
application of risk management
and/or compliance programme]
(…)

5. Principle of security and facilitation in the logistics chain of foreign

trade operations. The administrative actions related to control will be
carried out within the framework of a risk management system, to
 promote the security of the logistics chain and facilitate international
trade.

For this purpose, fraudulent conduct, smuggling and money

laundering will be neutralized. Together with the other control
authorities, the prevention of environmental risk, health, border
security and the proliferation of weapons of mass destruction will be
strengthened, for the purposes of which the cooperation, mutual
assistance and supply agreements will be applied. information held
between Customs, and between them and the private sector.”

Measurement
[Indicate the indicators used, if
any, to measure the level of
cooperation with other
responsible authorities in order
to ensure environmental
compliance, and if the indicators
are shared/ co-developed/ used
for strategic/operational
planning]

Pitfalls and High staff turnover at Customs control posts, which requires constant
opportunities for training and updating of staff on environmental issues.
strengthened
cooperation to ensure
environmental
compliance

Achievements/lessons Cooperation between environmental and customs authorities allows

learned for better controls to counteract environmental crimes
Future plans Strengthen training for customs officials by environmental authorities

Other aspects

Use of Advance Cargo

Information (ACI) (SAFE
Decree 1165 already cited indicates:
Pillar I)
[Specify how does Advance
Cargo Information (ACI) (SAFE
Pillar I) contribute to the “ARTICLE 579. PRIOR OR PRIOR CONTROL. The Customs
cooperation between Customs authority, in accordance with the information received from the travel
and environmental agencies?] documents, will adopt the appropriate control measures with respect
to certain risk groups, sensitive sectors, the subjects involved, the
means of transport, the cargo unit and the merchandise transported.”
.
Compliance programme Decree 3568 of 2011, which establishes the Authorized Economic
to enhance Customs-to- Operator in Colombia, states:
Business partnership in
the recycling materials
industry (SAFE Pillar II) ARTICLE 3. GUIDING PRINCIPLES OF THE AUTHORIZED
[Specify to what extent the ECONOMIC OPERATOR. (…)
recycling materials industry is
incorporated into your 1. Trust. Control authorities and Authorized Economic Operators
compliance programme to must base their actions on values of loyalty and integrity.
strengthen the partnership
between Customs and 2. Cooperation. The control authorities and the Authorized Economic
Businesses under the Pillar II of Operators must maintain at all times the maximum interest and
the WCO SAFE FoS] adequate disposition for the coordination and development of the
actions related to it.
3. Transparency. The control authorities and Authorized Economic
Operators must act within the framework of a security context, acting
with rectitude and objectivity, in such a way that the responsibilities,
procedures and other rules that are established, are carried out and
reported in a clear manner and allow open participation of interested
parties, in accordance with the provisions of paragraph 8 of article 3
of Law 1437 of 2011.
ARTICLE 4. CONTROL AUTHORITIES OF THE AUTHORIZED
ECONOMIC OPERATOR. <Article modified by article 3 of Decree
1894 of 2015. The new text is the following:> In accordance with their
powers, they will be responsible for the implementation, operational
development and maintenance of the Authorized Economic Operator
in Colombia, as authorities that by legal mandate must carry out
supervision and control tasks in foreign trade operations, especially in
the operational process of entry or exit of merchandise from the
national Customs territory, the following:
1. The Special Administrative Unit Directorate of National Taxes and
Customs (DIAN)
2. The National Police of Colombia
3. The National Institute for Food and Drug Surveillance (Invima)
4. The Colombian Agricultural Institute (ICA).
PARAGRAPH. The Ministry of Commerce, Industry and Tourism, the
Superintendence of Ports and Transportation, the Dimar General
Maritime Directorate and Civil Aeronautics, and other public
authorities related to foreign trade operations, may be linked as
support, coordination or control authorities, according to the activity
carried out by the type of requesting user, according to the
gradualness of the implementation of the Authorized Economic
Operator and in accordance with its powers. The linking of the support,
coordination or control authorities will be regulated by joint resolution
issued by the Special Administrative Unit of the National Tax and
Customs Directorate (DIAN) and the other control authorities that
 participate in the Authorized Economic Operator in the development
of its gradual nature.
ARTICLE 5. SCOPE. <Article modified by article 4 of Decree 1894 of
2015. The new text is as follows:>
(…)
Those interested in obtaining authorization as an Authorized
Economic Operator may access one of the following categories:
1. OAS Security and Facilitation Category: It is the authorization that
is granted with the verification of compliance with the conditions and
requirements established in this decree, in order to guarantee security
in the international supply chain in accordance with the standards of
the Framework. Regulations to Secure and Facilitate Global Trade of
the World Customs Organization (WCO), which consequently entail
obtaining benefits in terms of facilitation of foreign trade operations.
2. OAS Safety and Health Facilitation Category: It is the authorization
that is granted with the verification of compliance with the conditions
and requirements established in this decree, in order to guarantee
security in the international supply chain in accordance with the
standards of the Regulatory Framework to Secure and Facilitate
Global Trade of the World Customs Organization (WCO) and,
additionally, includes conditions and requirements regarding sanitary,
zoosanitary and phytosanitary protection, which consequently lead to
obtaining benefits in terms of facilitation of operations. foreign trade.
PARAGRAPH. The control authorities referred to in article 4 of this
decree, which will participate in the implementation and development
of the authorization in each AEO category, in accordance with their
powers and according to the activity carried out by each type of user,
will be indicated by joint resolution. issued by the Special
Administrative Unit of the National Tax and Customs Directorate
(DIAN) and the other control authorities that participate in the
Authorized Economic Operator.
https://normograma.dian.gov.co/dian/compilacion/docs/decreto_3568
_2011.htm#Inicio

Partnership with According to information available on the website of the Ministry of

Circular Trade Platforms Environment and Sustainable Development, "The National Circular
Economy Strategy (ENEC) is a commitment by the national
[Please indicate if your
Administration and other
government that invites us to rethink our development model (...).
regulatory agencies are
partnering with Circular Trade
“The slogan of “producing conserving and conserving producing”
Platforms to promote imposes a challenge on us as a society, since it is a paradigm shift
environmental compliance in the that will allow us to migrate towards an approach of efficiency in the
Circular economy] use of resources, taking into account the recovery capacity of
ecosystems and the circular use of resources. materials, water and
energy".
“The Strategy was born from a collective construction, in which
productive sectors, academics, citizens, entrepreneurs, associations
and NGOs participated in a proposal for the transformation of
productive systems that seeks to maximize the added value of our
resources, through technological innovation, collaboration between
actors and new business models.”
https://www.minambiente.gov.co/asuntos-ambientales-sectorial-y-
urbana/estrategia-nacional-de-economia-circular/