Legal Abandonment.

Situation in which a merchandise is when, after the expiration of the

term of permanence established for each deposit, has not been re-shipped,
has been subjected to a customs regime or the initial regime has not been modified,
the terms established in this Decree.
Legal abandonment also applies when they remain in place.
of arrival for a period of more than one (1) month, counted from the date of arrival
National Customs Territory.
Voluntary abandonment . It is the act by which the person who has the right to dispose of
of merchandise, informs the customs authority that it leaves it in favor of the Nation
in whole or in part, as long as the abandonment is accepted by said
authority. event, the bidder must cover the expenses that the abandonment
cause, including destruction if necessary.
Inspection or Fact Report s. the administrative act of procedure in which the
They record the circumstances of time, manner and place in which the diligence is carried
out
inspection of goods of foreign origin, verification visits or
record, or operational control actions; which contains at least the following:
information as appropriate:
Legal powers of the official to act, place, date, number and time
diligence; identification of the means of transport in which the merchandise is transported,
Identification of the persons involved in the proceedings, and of those who appear
as rights holders or those responsible for the goods involved;
description, quantity and value of the goods; motivation for the findings
found, list of the objections of the interested party, of the tests carried out or
provided in connection with the proceedings, as well as the legal basis for the decision.
Trade Agreement. Bilateral, plurilateral or multilateral understanding between States,
which may be international cooperation or international integration. For the purposes
of the application of this Decree in matters of origin, mainly includes the
free trade agreements, trade promotion agreements and agreements
partial scope, signed by Colombia, which are in force or in application
provisional.
Customs Administration. The competent Public Administration body
to exercise customs control and authority for the purposes of applying and ensuring the
compliance with customs regulations. collect customs duties,
penalties, fees and any other charges that customs must collect.
Destination Customs Office: the office where a transit operation ends.
Customs Office of Departure . This is where a transit operation begins.
Customs Pass. Any customs office through which goods in transit circulate without
that the transit operation has been completed.
Storage. It is the storage of goods under the control of the authority.
customs in public or private warehouses, authorized by Unit
National Tax and Customs Special Administration (DIAN).
Comprehensive analysis. In the prior control, it is the one carried out by the customs
authority in the
confrontation of information contained in Electronic Computer Services.
with that contained in the documents and/or in the documents that support the
commercial operation or through certifications abroad by the
responsible for the office, to establish whether or not there are inconsistencies
justified, or if there is a dispatch error.
Simultaneous or subsequent control is the one carried out by the customs authority to
compare the information contained in a customs declaration with respect to its
supporting documents, with the purpose of determining whether the errors in quantity or the
errors or omissions in the description of the merchandise, whether or not they lead to the
merchandise subject to control is different from that declared.
When dealing with restricted goods
A comprehensive analysis will be carried out in cases where they have been
exceeded within the terms provided for in the regulations and have not been affected
customs duties already settled and/or cancelled.
events in which the error in the description of the merchandise implies a change of
subheading that leads to an increase in customs duties,
will apply comprehensive analysis, as long as payment is made on time
provided for in the regulations.
When the error is present in quantity, there will be room for comprehensive analysis and
When payment has been made for any customs duties
place, and consequently if larger quantities are found that have not been subject
payment of customs duties there will be no place for the application of the
customs inspection processes, from the comprehensive analysis applied in
Customs controls deal with the above, there will be freedom of evidence
in accordance with the provisions of Article 655 of the Decree.
Seizure. It is a precautionary measure consisting of the retention of goods,
means of transport or cargo units, while the customs authority
legal introduction, permanence and circulation within the National Customs Territory,
under the terms provided in the Decree.
Electronic file. Any document in the form of a
generated, sent, received, stored or communicated in electronic media,
optical or similar, guaranteeing conditions and requirements for their conservation
in accordance with article 12 of Law 527 of 1999 or regulations that modify it
or replace. Its content in a digital code, which can be read, reproduced
and transferred to Electronic Information Technology Services.
Customs authority. The public official or official department that, by virtue of
Law and in the exercise of its functions, has the power to demand or control the
compliance with customs regulations.
Authorization for shipment. The act by which the customs administration
allows the exit from the National Customs Territory of goods that have been
subject to the export regime.
Notice of arrival . It is the report that is presented to the customs administration about
the date and time when a means of transport with passengers and no cargo, or in
or on a scale or technical stopover, will arrive at the National Customs Territory.
Notice of arrival. This is the report submitted to the customs administration.
moment the /arrival of the means of transport to the National Customs Territory.
Package. Any independent and ungrouped packaging unit of goods,
conditioned for transport.
Cargo. Set of goods that are the object of a transport operation from
a port, airport, land terminal or delivery place, bound for another port,
airport, terminal or destination, covered by a document
transport.
Bulk cargo: any solid, liquid or gaseous cargo transported in bulk
massive, homogeneous and unpackaged.
Consolidated cargo. Grouping of goods belonging to one or more
recipients, assembled for transport from a port, airport or terminal
land, bound for another port, airport or land terminal, in units of
cargo, covered by a single transport document
Non-preferential certification of origin: Physical document at an importer
certifies a merchandise qualifies as originating in the declared country because
complies with the non-preferential origin rule established for this merchandise.
Certificate to the Supplier - CP. the document stating that the
International Marketing Companies, authorized by the Ministry of
Trade, Industry and Tourism, their suppliers receive Colombian products
acquired under any title in the domestic market or manufactured by partner producers
of the same, and are obliged to export them in their same state or once
transformed, within the terms established in numeral 6 of article 69 of the
Decree and in accordance with the provisions of literal b) of article 481
of the Tax Statute. Document is not transferable under any title.
When the supplier is classified as not liable for VAT, in light of the above,
determined by law 1943 2018, the Certificate to the Supplier will note the
following legend: "Supplier not responsible for the VA This document is not valid
to request a refund of Sales Tax - VAT n.
Certificates to the supplier will be issued through computer services
electronics of the Special Administrative Unit of the Tax and Customs Directorate
National (DIAN), in the form, content and terms established by the entity.
Certificates to the supplier are supporting documents for the declaration of
export when the exporter is a Marketing Company
International.
Illicit trade . It is any practice or conduct prohibited by the regulations, relating to the
production, shipment, receipt, possession, distribution, sale or purchase, including
Any practice or conduct intended to facilitate such activity, such as,
smuggling, violation of intellectual property rights, manufacturing
illicit trade in certain products and under-invoicing.
Consignee. It is the natural or legal person to whom the sender or shipper is
The foreigner sends merchandise, and as such it is designated in the document of
transport.
The consignee may be the recipient.
Consortia and temporary unions may also be consignees.
constitute to celebrate contracts with in development
as long as such possibility is corresponding
of the consortium or temporary union.
Container. It is a reusable transport element, consisting of a
portable box, movable tank or other similar element, totally or partially closed,
intended to contain goods to facilitate their transport by one or more modes
of transport, without intermediate handling of easy filling and emptying and
an interior volume of at least one cubic meter.
The term container includes the accessories and equipment itself,
the mode of transport in question, provided that they are transported together with the
container.
It does not include vehicles, accessories or replacement vehicles or
packaging.
Border crossing. It is the passage authorized by the countries on their common border to
movement of people, goods and vehicles.
Customs declaration . the act or document by which the declarant indicates
the specific customs regime applicable to the goods and supplies the elements
and information the customs authority requires.
Affidavit of origin . Declaration under oath issued by
producer contains information about the production process, materials, costs of
production and in general all information that allows establishing the
merchandise is original and serves as support for the issuance of a test
of
Declarant . the person who signs and submits a customs declaration to
own name or on behalf of third parties. The declarant must
' to his office.
Confiscation . Act by virtue of which goods, means of transport, etc., come into the
possession of the Nation.
of transport or cargo units, for which the certificate is not accredited
compliance with the procedures provided for its legal introduction, permanence and
circulation in the National Customs Territory.
Customs Duties. Those established in customs tariffs, to which
to which the goods are subject, both upon entry and exit
of the National Customs Territory, where applicable.
Incorrect or incomplete description . This is information with errors or omissions.
partial in the required description of the merchandise in the customs declaration or
nationalization bill, other than those that do not lead to it being
different merchandise.
Waste. The material results from a production process, which is costed
within the process, but does not add value, in quantities that are insufficient
for the production of the final good that is obtained from the same process and that can give
place for its reuse for other subprocesses or for other 'purposes. The waste
are subject to customs duties when they are destined for a regime that
cause the payment of the same, in accordance with the provisions of this Decree.
Recipient. The natural or legal person who receives the goods or to whom
the transport document has been endorsed as property, and that, due to the
conditions of the transport contract, may not be the same consignee.
Digitize. Convert image information from a document
physical, using a scanner or other device, into electronic representations in
a digital code, which can be transferred, processed and stored by the
Electronic IT Services.
Safety device. It is an element, apparatus or equipment used or required by
the customs authority to ensure control, which is placed on goods,
cargo units, means of transport or means of evidence, such as seals,
electronic security devices, padlocks, tapes.
Electronic safety device . It is an electronic equipment required by the
customs administration, which is placed on goods, in cargo units
or in the means of transport to ensure the integrity of the load, through the
record of all closings and openings and to transmit the positioning of the
same, allowing monitoring twenty-four (24) hours a day in real time
and with memory of events.
Load Consolidation Document . Document containing the list of the
Transport documents for all loads, grouped and on board the vehicle
transport, which are to be loaded and unloaded at a port or airport
name of an international freight forwarder.
Digitized document . The physical document whose image has been subjected to a
digitization procedure.
Electronic document . The one created or generated in an electronic form that
can be read, reproduced and transferred to Electronic Information Services.
Transport document. Generic term that includes the document
maritime, air, land, river or rail, that the respective carrier or the
international freight forwarder or multimodal transport operator, delivers as
Certification of the transport contract and receipt of the merchandise to be delivered
to the consignee or recipient at the place of destination.
When this document is issued by the carrier, it is called a document
direct transport.
The transport document issued by the carrier or freight forwarder
international corresponding to consolidated cargo, will be called master.
Likewise, when the transport document refers specifically to one of the
the loads grouped in the cargo consolidation document, and issued by an agent
of international cargo, is called a child transport document.
When the transport document is issued by a multimodal transport operator,
It is called a multimodal transport document or contract, which certifies that
The operator has taken the goods into his custody and has undertaken to
deliver them in accordance with the clauses of the contract.
The transport document may be subject to partial or total customs endorsement.
Likewise, it may be subject to total endorsement as property.
Postal traffic transport document. It is the document that records the
contract between the sender and the company providing the postal service, making the
times of transport document for each shipment. In this document you must
specify the generic description of the merchandise, the quantity of pieces, the value
declared by the merchandise, the name and address of the sender, the name, address
and the recipient's city and the gross weight of the shipment.
Travel documents. These include the cargo manifest, with its additions,
modifications or explanations, air waybills, bills of lading or
consignment notes, as appropriate, their child documents and the document of
multimodal transport, where applicable.
This concept includes the postal traffic manifest and the
express manifest, with its additions, modifications or explanations and the guides of
specialized courier company and postal traffic transport document.
Customs endorsement. This is the endorsement made by the last consignee of the customs
document.
Transport on behalf of a customs agency, to carry out necessary procedures
for the fulfillment of a customs regime or modality or activities related to
the same, before the customs authority.
The customs endorsement does not transfer ownership or title to the goods.
Personal effects. These are all new or used items that a traveler or a person carries with
them.
crew member may need for personal use during the trip, taking into account
taking into account the circumstances of the same, which are in their luggage
accompanied or unaccompanied, or carry them on themselves or in their luggage
hand, excluding any merchandise constituting a commercial expedition.
Urgent shipments. Urgent shipments are understood to be all merchandise that
requires express dispatch through Specialized Courier Companies,
subject to the regulations provided for in this Decree.
Luggage . These are all personal effects and other items contained in
Suitcases, briefcases, bags, trunks, boxes or similar, which the traveler carries in a medium
of transport.
Accompanied baggage. This is what the traveler carries with him/her at the time of entry.
or leaving the country.
Unaccompanied Baggage . It is the baggage that arrives or leaves the country, before or
after the arrival or departure of the traveler, in whose name it must be recorded
in the corresponding transport document.
Exportation. It is the exit of goods from the national customs territory with destination
to another country.
It is also considered export, in addition to the expressly specified operations
enshrined as such in this Decree, the exit of goods to a free zone
and a free warehouse under the terms provided for in this Decree.
Specialized courier company guide. It is the document that contains the
conditions of the transport service; it gives an account of the transport contract between the
sender and the company providing the express service, acting as
transport document for each shipment. According to the information
Provided by the submitter, this document contains: the generic description of
the merchandise, the number of pieces, the value of the merchandise, the name, address
and
city of the sender, the name, address and city of the recipient, the gross weight of the
shipment, the transport network to which it belongs and the bar code; this data
They may appear expressly in the document or be contained in the code
bars.
Importation. It is the introduction of goods of foreign origin into the Territory.
National Customs in compliance with the terms and conditions provided in the
/ present Decree.
The introduction of goods from other countries is also considered an import.
Free Zone, or from a free warehouse to the rest of the National Customs Territory, in
the conditions provided for in this Decree.
Printed. For the purposes of applying the postal traffic and shipping modality
urgent and in accordance with the provisions of Law 1369 of 2009, it is all kinds of
printing on paper or other material. Printed materials include brochures, catalogues,
newspapers,
newspapers and magazines up to two (2) kg.
Specialized Logistics Infrastructures (ILE ). These are delimited areas where
carry out, on behalf of one or more operators, activities related to logistics,
Transport, handling and distribution of goods, basic technical functions and
value-added activities for national and international trade in goods
international.
They contemplate the wholesale supply nodes, land transport centers,
logistics distribution areas, air cargo centers, activity zones
port logistics, dry ports and multimodal logistics zones.
In Specialized Logistics Infrastructures (lLE) you can
customs operations defined by the Administrative Unit Directorate of
National Taxes and Customs (DIAN), so that infrastructures are
integrate strategically important logistics corridors and trade
exterior, taking advantage of intermodality for the movement of goods from and
to ports of origin or destination.
Specialized Logistics Infrastructures (ILE) can compete in different
customs users and develop customs activities specific to the
customs regimes and/or operations in
conditions and terms established by the Administrative Unit
National Tax and Customs Office (DIAN).
Customs Inspection. This is the action carried out by the competent customs authority
in order to verify the nature, description, condition, quantity, weight and measurement;
such as the origin, value and tariff classification of goods; for the correct
determination of customs duties, financial regime and any other
perceived by customs and for compliance with customs legislation and
provisions, the application or execution of which are within the competence or
responsibility of the Special Administrative Unit Directorate of Taxes and
National Customs (DIAN).
When the customs inspection involves the verification of the merchandise, it will be physical
and
when it is made solely on the basis of the information contained in the declaration
and the accompanying documents, documentary.
Physical customs inspection will be non-intrusive, when the review is carried out on
rn,,,,,,,,,,,,,
high-tech equipment that does not involve opening the units of or
the lumps.
Preliminary inspection of the merchandise, which is carried out by the importer or
customs, after notifying the customs authority, of imported goods to the
National Customs Territory, once the report has been submitted, download and
inconsistencies and prior to the submission and acceptance of the declaration
import customs.
declarant or customs agency may carry out the prior inspection, after
an advance declaration has been submitted and before the selectivity is activated as
result of the application of the risk management system.
Industrial facilities. Private places intended for carrying out,
mainly, the operations of improvement or transformation and/or
assembly, of goods of foreign origin, compliance with the provisions
in this Decree.
Intervention of the customs authority. It consists of the action of the authority
customs, in simultaneous or subsequent control, which begins with the notification
of the administrative act authorizes the control action that is
by which the customs authority allows the interested parties to
disposition of merchandise, prior to compliance with the requirements or the
granting of a guarantee, where applicable.
packing list. Commercial document that aims to detail
goods contained in each package.
Customs mandate . It is the contract under which the importer or exporter
authorizes a customs agency to, in its name and representation, carry out
carry out the customs procedures necessary for compliance with a regime
customs or modality or activities related to them.
Cargo manifest. The document that contains the list of all packages
which includes cargo and bulk merchandise on board the means of transport, and
that is to be loaded or unloaded at a port or airport, or entered or
exported through a border crossing, except for effects corresponding to passengers
and crew.
Express Manifesto. The document that contains the individualization of each one
of the transport documents corresponding to urgent shipments.
Postal traffic manifest. It is a document that contains the individualization of
Each mail shipment enters or leaves the postal operator's network
official.
Means of transport. Any ship, aircraft, railway car or vehicle
road transport, including trailers and semi-trailers, when they are
incorporated into a tractor or other motor vehicle that transports goods.
Irregular means. These are all methods, mechanisms, practices or tools
that are used outside of legal parameters to obtain benefits,
authorizations, qualifications, recognitions, registrations, renewals,
qualifications, approvals or declarations of existence of a user of
foreign trade operations subject to customs registration; as well as to simulate
or to imply compliance with a customs obligation or procedure.
Household goods. A set of furniture, appliances, utensils and other accessories
normal use in a home.
Merchandise. All those susceptible to being classified in the nomenclature
tariff and subject to customs control.
Declared merchandise. It is the national or foreign merchandise that is
described in a customs declaration in accordance with the requirements set out in
Decree.
Restricted availability merchandise. Merchandise whose circulation,
alienation or destination subject to customs conditions or restrictions.
Different merchandise. Merchandise presented or declared is different from
verified by documents or physically, when the latter shows a difference
nature; that is, it is determined that it is another commodity. However,
Previously, the merchandise is considered to be different when there is an error or omission
on the serial; the latter, without prejudice to the comprehensive analysis.
The condition of different merchandise may also be established through studies,
technical analysis or testing.
Typing errors in the transport document and the shipping form or
Continuation of the Decree "By which provisions relating to the regime of
customs in development of Law 1609 of 2013."
Incorrect or incomplete description of the goods contained in the declaration
customs or in the nationalization invoice, which do not imply a different nature, not
will mean that it is different merchandise.
Merchandise in free disposition. It is the merchandise that is not subject to
any customs restrictions.
Nationalized merchandise. It is the merchandise of foreign origin that is
freely available after having complied with all the formalities required by the regulations
customs.
Concealed merchandise. Merchandise that is hidden or concealed from control.
customs.
Merchandise presented . Merchandise of foreign origin introduced into the
National Customs Territory by authorized place, related in the manifest of
cargo and covered by the transport document, which has been made available
by the customs authority at the time specified in the customs regulations.
Merchandise presented is also considered to be that which is dealt with in the events.
expressly contemplated in this Decree.
Nationalization of goods. It consists of the fulfillment of all the formalities
required by customs regulations to allow goods introduced into the
national customs territory, be subject to the import modality that
corresponds. Nationalization includes from the presentation of the declaration
customs until the completion of the corresponding import regime,
through the granting of the release by the customs authority, guarantee
at your free disposal.
Customs operation. Any activity of loading, unloading, entry, exit,
transfer, circulation and storage of goods subject to customs control.
Perfecting operation. It is the transformation, elaboration, manufacturing,
processing, or repair of imported or exported goods
temporarily for the obtaining of compensating products that will be subject to
export or re-import.
Delivery form . It is the record through which the delivery of the order is made effective.
loading at the place of arrival, where the data of the document are related
transport, recording the quantity, condition of the packages delivered and
electronic security devices.
Shipping form . It is the record through which the transfer of goods is authorized and
protected.
Cargo under customs control from one place to another located in the same jurisdiction
customs, in accordance with the provisions of this Decree.
Reception form. It is the record through which the data of the
transport document received, recording the cargo received, the
quantity, generic description, weight and condition of the packages, and the condition of the
electronic security devices, under the terms provided herein
Decree.
Transfer form. It is the record through which the transfer of cargo is supported.
or merchandise subject to export, from a secondary customs zone or warehouse, to
primary customs zone, for its exit from the National Customs Territory.
Customs authority. The set of powers and attributions that the
customs administration to control the entry, stay, transfer and exit of
goods, cargo units and means of transport, to and from the Territory
National Customs, and to enforce legal and regulatory provisions
make up the customs legal system.
Compensatory products. These are products obtained as a result of
an operation for the active or passive improvement of goods.
Defective product: any product resulting from a production process
that does not comply with quality standards or required standards.
On-board provisions for consumption. These are goods intended for consumption .
of passengers and crew members, on board ships, aircraft or
trains that make international trips, whether they are sold or not, and the
goods necessary for their operation and maintenance,
including fuels, propellants and lubricants. excludes spare parts
replacement and equipment of the means of transport, which are on board upon arrival
or that are shipped during their stay in the national customs territory.
Provisions on board to be carried . These are the goods for sale to the
passengers and crew members, ships and aircraft, to be
landed and are on board upon arrival, or are embarked during
the permanence of ships or aircraft in national customs territory
used in international traffic for the expensive transport of people or for the
industrial or commercial transport of goods, whether onerous or not.
Proof of origin. Physical or electronic document stating that the
Goods qualify as originating to access tariff preferences in the
framework of a trade agreement.
For this purpose, documents that can be considered as proof of origin
such purposes are provided for in each trade agreement.
Storage enclosure. The warehouse, storehouse, deposit and, in general,
property contracted or designated by the Special Administrative Unit Directorate of
National Taxes and Customs (DIAN) for the reception, storage, safekeeping,
custody, preservation, restitution or payment of the seized goods,
seized, abandoned in favor of the Nation or subject to any other measure
precautionary.
Cargo recognition. The operation that the customs authority can perform
in order to verify the weight, number of packages and their condition, without
For this purpose, its opening is appropriate, without prejudice to the possibility of examining
the
merchandise when necessary due to risk profiles.
the recognition may use high-tech equipment that allows the
non-intrusive inspection that does not involve the opening of the loading units or the
packages, in which case the image would allow the identification of unpresented
merchandise.
Transport Network. It corresponds to the set of legal entities used by the
specialized courier operator for collection at origin, transportation and
consolidation until delivery to the recipient of the goods that enter the
under the postal traffic and urgent shipments modality.
Resident abroad. Those of the Special Programs
Export (PEX) and household goods, is the one that lives abroad for the
less than twenty-four (24) continuous or discontinuous months, during the three (3) years
immediately preceding his/her arrival in the country.
Resident in the country. According to the provisions of the Tax Statute and regulations that
govern it.
regulate, is the natural person who remains continuously or discontinuously
in the National Customs Territory for more than one hundred and eighty-three (183) days
calendar, including days of entry and exit from the country, for a period
any three hundred and five (365) consecutive calendar days.
Natural persons who maintain national status are also considered residents.
the family or the main seat of their business in the country, even if they remain
outdoors.
Waste: material that is rendered useless after a process
productive or as a consequence of the destruction or denaturation of a
merchandise, and that cannot be used for the purpose initially intended.
waste is subject to the payment of customs duties when it is destined for a
regime that causes the payment of the same, in accordance with the provisions of this
Decree.
Balances. Those products that, due to fashion, model, technology or
quality problems, among other factors, are in disuse and, therefore,
Consequently, its commercial value is diminished.
Electronic IT Services. These are those provided by the Unit
Special Administrative Directorate of National Taxes and Customs (DIAN), for
the execution of formalities, operations, processes and procedures in the field
customs, supported by the software and hardware intended for this purpose.
Byproduct. A byproduct is a secondary product, usually useful and
marketable, derived from a production process, which is not the primary product
resulting from It is not a waste or residue because it is not and it is
use for a different process.
National Customs Territory. Demarcation within which the legislation applies
customs; it covers the entire national territory, including the subsoil, the territorial sea,
the contiguous zone, the continental shelf, the exclusive economic zone, the
segment of the geostationary orbit, the electromagnetic spectrum and the
space where the Colombian, in accordance with the law
international or with Colombian laws in the absence of international standards.
Postal traffic. All shipments of postal objects that arrive or leave
National Customs Territory by the Official Postal Operator network, in interconnection
with the network of designated operators of the member countries of the Postal Union
Universal and/or with private transport operators in the countries where required
due to service needs.
Customs procedures. Each of the steps, actions and procedures that must be carried out
be carried out in a customs matter, from its beginning to its culmination.
Transport of goods through the National Customs Territory. It is the
transport of goods from a destination abroad in the same
transport operation, during the course of which one or more borders are crossed
National Customs Territory.
Multimodal transport . The transfer of goods by two or more modes of transport.
different transport, under a single multimodal transport contract, from
a place located in a country where a multimodal transport operator takes
goods under their custody and responsibility, to another place designated for their
delivery, and in which at least one border is crossed.
Customs duties. Customs duties and all other duties, taxes and duties
or surcharges levied on or in connection with importation
goods, the amount of which is limited to the approximate cost of the
services provided or received by customs on behalf of another national authority.
sales tax caused by the importation of goods into the Territory
National Customs is included within this definition.
Sanctions, fines and surcharges are not considered customs duties.
of the services provided.
Crew members . They are people who are part of the staff that operates or provides their
services.
services on board a means of transport.
Your natural person who moves from or comes from
territory of the country of destination, without being considered a resident in the country of
destination or for the purpose of establishing residence or place of domicile there.
Loading unit. The container used for packaging goods.
in order to enable or facilitate its transport, capable of being towed,
does not have its own traction. Load units are those detailed below.
continuation:

or slabs, containers, vans, pallets, trailers and

semi-trailers, tanks, railroad cars or platforms and other items
similar.
Customs user: the natural person, the legal person or the branch of a company
foreign, which participates or intervenes, as an importer, exporter, consortium,
temporary union or declarant in the regimes, modalities, customs operations
or in any customs procedure. Any person who is a customs user is also considered a
customs user
any person who requires authorization, qualification or registration to act before the
customs administration.
Likewise, the Nation and Territorial Entities are considered customs users.
and Decentralized Entities, the administrative bodies and entities of the
national and territorial order, accredited diplomatic officials and
International organizations, when acting as importer, exporter or
declarant in the regimes, modalities, customs operations or in any
customs procedures.
Travelers. They are people residing in a country who travel abroad and return to the
country.
National Customs Territory, as well as non-resident persons arriving in the country
for a temporary or permanent stay. The tourist concept is
included within this definition.
Travelers in transit: people arriving from abroad and staying in the
to continue abroad, in accordance with the rules
immigration regulations in force in the country.
Primary Customs Zone. That place is a National Customs Territory, authorized
by the Special Administrative Unit of the Tax and Customs Directorate
(DIAN), for carrying out material reception operations,
storage, mobilization or shipment of goods entering or leaving the
country, where the customs administration exercises its power of control without restrictions
and surveillance.
An area declared as Free Trade is also considered a Primary Customs Area,
For the purposes of exercising the power of control and surveillance by the
customs authority.
Secondary Customs Zone. Part of the National Customs Territory that does not
It constitutes a primary customs zone, where the administration exercises
restrictions on their power of control and surveillance.
Legal Abandonment. Situation in which a merchandise is when, after the expiration of the
term of permanence established for each deposit, has not been re-shipped,
has been subjected to a customs regime or the initial regime has not been modified,
the terms established in this Decree.
Legal abandonment also applies when they remain in place.
of arrival for a period of more than one (1) month, counted from the date of arrival
National Customs Territory.
Voluntary abandonment. It is the act by which the person who has the right to dispose of
of merchandise, informs the customs authority that it leaves it in favor of the Nation
in whole or in part, as long as the abandonment is accepted by said
authority. event, the bidder must cover the expenses that the abandonment
cause, including destruction if necessary.
Inspection or Facts Report. The administrative act of procedure in which the
They record the circumstances of time, manner and place in which the diligence is carried
out
inspection of goods of foreign origin, verification visits or
record, or operational control actions; which contains at least the following:
information as appropriate:
Legal powers of the official to act, place, date, number and time
diligence; identification of the means of transport in which the merchandise is transported,
Identification of the persons involved in the proceedings, and of those who appear
as rights holders or those responsible for the goods involved;
Description, quantity and value of the goods; motivation for the findings
found, list of the objections of the interested party, of the tests carried out or
provided in connection with the proceedings, as well as the legal basis for the decision.
Trade Agreement. Bilateral, plurilateral or multilateral understanding between States,
which may be international cooperation or international integration. For the purposes
of the application of this Decree in matters of origin, mainly includes the
free trade agreements, trade promotion agreements and agreements
partial scope, signed by Colombia, which are in force or in application
provisional.
Customs Administration. The competent Public Administration body
to exercise customs control and authority for the purposes of applying and ensuring the

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customs in Law 1609 of 2013."

compliance with customs regulations. collect customs duties,

penalties, fees and any other charges that customs must collect.
Destination Customs Office: the office where a transit operation ends.
Customs Office of Departure. This is where a transit operation begins.
Customs Pass. Any customs office through which goods in transit circulate without
that the transit operation has been completed.
Storage. It is the storage of goods under the control of the authority.
customs in public or private warehouses, authorized by Unit
National Tax and Customs Special Administration (DIAN).
Comprehensive analysis. In the prior control, it is the one carried out by the customs
authority in the
confrontation of information contained in Electronic Computer Services.
with that contained in the documents and/or in the documents that support the
commercial operation or through certifications abroad by the
responsible for the office, to establish whether or not there are inconsistencies
justified, or if there is a dispatch error.
Simultaneous or subsequent control is the one carried out by the customs authority to
compare the information contained in a customs declaration with respect to its
supporting documents, with the purpose of determining whether the errors in quantity or the
errors or omissions in the description of the merchandise, whether or not they lead to the
merchandise subject to control is different from that declared.
When dealing with restricted goods
A comprehensive analysis will be carried out in cases where they have been
exceeded within the terms provided for in the regulations and have not been affected
customs duties already settled and/or cancelled.
events in which the error in the description of the merchandise implies a change of
subheading that leads to an increase in customs duties,
will apply comprehensive analysis, as long as payment is made on time
provided for in the regulations.
When the error is present in quantity, there will be room for comprehensive analysis and
When payment has been made for any customs duties
place, and consequently if larger quantities are found that have not been subject
payment of customs duties there will be no place for the application of the
customs inspection processes, from the comprehensive analysis applied in
Customs controls deal with the above, there will be freedom of evidence
in accordance with the provisions of article 655 of the Decree.
Seizure. It is a precautionary measure consisting of the retention of goods,
means of transport or cargo units, while the customs authority
legal introduction, permanence and circulation within the National Customs Territory,
under the terms provided in the Decree.
Electronic file. Any document in the form of a
generated, sent, received, stored or communicated in electronic media,
optical or similar, guaranteeing conditions and requirements for their conservation

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Continuation of the Decree which dictates provisions to the regime of

customs in development Law 1609 of 2013."

in accordance with article 12 of Law 527 of 1999 or regulations that modify it

or replace. Its content in a digital code, which can be read, reproduced
and transferred to Electronic Information Technology Services.
Customs authority. The public official or official department that, by virtue of
Law and in the exercise of its functions, has the power to demand or control the
compliance with customs regulations.
Authorization for shipment. The act by which the customs administration
allows the exit from the National Customs Territory of goods that have been
subject to the export regime.
Notice of arrival. It is the report that is presented to the customs administration on
the date and time when a means of transport with passengers and no cargo, or in
or on a scale or technical stopover, will arrive at the National Customs Territory.
Notice of arrival. This is the report submitted to the customs administration.
moment the /arrival of the means of transport to the National Customs Territory.
Package. Any independent and ungrouped packaging unit of goods,
conditioned for transport.
Cargo. Set of goods that are the object of a transport operation from
a port, airport, land terminal or delivery place, bound for another port,
airport, terminal or destination, covered by a document
transport.
Bulk cargo: any solid, liquid or gaseous cargo transported in bulk
massive, homogeneous and unpackaged.
Consolidated cargo. Grouping of goods belonging to one or more
recipients, assembled for transport from a port, airport or terminal
land, bound for another port, airport or land terminal, in units of
cargo, covered by a single transport document
Non-preferential certification of origin: Physical document at an importer
certifies a merchandise qualifies as originating in the declared country because
complies with the non-preferential origin rule established for this merchandise.
Certificate to the Supplier - CP. the document stating that the
International Marketing Companies, authorized by the Ministry of
Trade, Industry and Tourism, their suppliers receive Colombian products
acquired under any title in the domestic market or manufactured by partner producers
of the same, and are obliged to export them in their same state or once
transformed, within the terms established in numeral 6 of article 69 of the
Decree and in accordance with the provisions of literal b) of article 481

of the Tax Statute. Document is not transferable under any title.

When the supplier is classified as not liable for VAT, in light of the above,
determined by law 1943 2018, the Certificate to the Supplier will note the
following legend: "Supplier not responsible for the VA This document is not valid
to request a refund of Sales Tax - VAT n.
Certificates to the supplier will be issued through computer services

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Continuation of the Decree which dictates provisions relating to the regime

customs development from 1609 2013."

electronics of the Special Administrative Unit of the Tax and Customs Directorate
National (DIAN), in the form, content and terms established by the entity.
Certificates to the supplier are supporting documents for the declaration of
export when the exporter is a Marketing Company
International.
Illicit trade. It is any practice or conduct prohibited by the regulations, relating to the
production, shipment, receipt, possession, distribution, sale or purchase, including
Any practice or conduct intended to facilitate such activity, such as,
smuggling, violation of intellectual property rights, manufacturing
illicit trade in certain products and under-invoicing.
Consignee. It is the natural or legal person to whom the sender or shipper is
The foreigner sends merchandise, and as such it is designated in the document of
transport.
The consignee may be the recipient.
Consortia and temporary unions may also be consignees.
constitute to celebrate contracts with in development
as long as such possibility is corresponding
of the consortium or temporary union.

Law 80 1993,
and constitutive act

Container. It is a reusable transport element, consisting of a

portable box, movable tank or other similar element, totally or partially closed,
intended to contain goods to facilitate their transport by one or more modes
of transport, without intermediate handling of easy filling and emptying and
an interior volume of at least one cubic meter.
The term container includes the accessories and equipment itself,
the mode of transport in question, provided that they are transported together with the
container.
It does not include vehicles, accessories or replacement vehicles or
packaging.
Border crossing. It is the passage authorized by the countries on their common border to
movement of people, goods and vehicles.
Customs declaration. The act or document by which the declarant indicates
the specific customs regime applicable to the goods and supplies the elements
and information the customs authority requires.
Affidavit of origin. Declaration under oath issued by
producer contains information about the production process, materials, costs of
production and in general all information that allows establishing the
merchandise is original and serves as support for the issuance of a test
of
Declarant. The person who signs and submits a customs declaration to
own name or on behalf of third parties. The declarant must
nc:u·Orl'toC' to his office.

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Continuation of the Decree "By which provisions relating to the regime of

customs in development of Law 1609 of "

Confiscation. Act by virtue of which goods, means of transport, etc., come into the
possession of the Nation.
of transport or cargo units, for which the certificate is not accredited
compliance with the procedures provided for its legal introduction, permanence and
circulation in the National Customs Territory.
Customs Duties. Those established in customs tariffs, to which
to which the goods are subject, both upon entry and exit
of the National Customs Territory, where applicable.
Incorrect or incomplete description. This is information with errors or omissions.
partial in the required description of the merchandise in the customs declaration or
nationalization bill, other than those that do not lead to it being
different merchandise.
Waste. The material results from a production process, which is costed
within the process, but does not add value, in quantities that are insufficient
for the production of the final good that is obtained from the same process and that can give
place for its reuse for other subprocesses or for other 'purposes. The waste
are subject to customs duties when they are destined for a regime that
cause the payment of the same, in accordance with the provisions of this Decree.
Recipient. The natural or legal person who receives the goods or to whom
the transport document has been endorsed as property, and that, due to the
conditions of the transport contract, may not be the same consignee.
Digitize. Convert image information from a document
physical, using a scanner or other device, into electronic representations in
a digital code, which can be transferred, processed and stored by the
Electronic IT Services.
Safety device. It is an element, apparatus or equipment used or required by
the customs authority to ensure control, which is placed on goods,
cargo units, means of transport or means of evidence, such as seals,
electronic security devices, padlocks, tapes.
Electronic safety device. It is an electronic equipment required by the
customs administration, which is placed on goods, in cargo units
or in the means of transport to ensure the integrity of the load, through the
record of all closings and openings and to transmit the positioning of the
same, allowing monitoring twenty-four (24) hours a day in real time
and with memory of events.
Load Consolidation Document. Document containing the list of the
Transport documents for all loads, grouped and on board the vehicle
transport, which are to be loaded and unloaded at a port or airport
name of an international freight forwarder.
Digitized document. The physical document whose image has been subjected to a
digitization procedure.
Electronic document. The one created or generated in an electronic form that
can be read, reproduced and transferred to Electronic Information Services.
Transport document. Generic term that includes the document

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Continuation of the Decree "By which provisions relating to the regime of
customs in development of Law 1609 of 2013."

maritime, air, land, river or rail, that the respective carrier or the
international freight forwarder or multimodal transport operator, delivers as
Certification of the transport contract and receipt of the merchandise to be delivered
to the consignee or recipient at the place of destination.
When this document is issued by the carrier, it is called a document
direct transport.
The transport document issued by the carrier or freight forwarder
international corresponding to consolidated cargo, will be called master.
Likewise, when the transport document refers specifically to one of the
the loads grouped in the cargo consolidation document, and issued by an agent
of international cargo, is called a child transport document.
When the transport document is issued by a multimodal transport operator,
It is called a multimodal transport document or contract, which certifies that
The operator has taken the goods into his custody and has undertaken to
deliver them in accordance with the clauses of the contract.
The transport document may be subject to partial or total customs endorsement.
Likewise, it may be subject to total endorsement as property.
Postal traffic transport document. It is the document that records the
contract between the sender and the company providing the postal service, making the
times of transport document for each shipment. In this document you must
specify the generic description of the merchandise, the quantity of pieces, the value
declared by the merchandise, the name and address of the sender, the name, address
and the recipient's city and the gross weight of the shipment.
Travel documents. These include the cargo manifest, with its additions,
modifications or explanations, air waybills, bills of lading or
consignment notes, as appropriate, their child documents and the document of
multimodal transport, where applicable.
This concept includes the postal traffic manifest and the
express manifest, with its additions, modifications or explanations and the guides of
specialized courier company and postal traffic transport document.
Customs endorsement. This is the endorsement made by the last consignee of the customs
document.
Transport on behalf of a customs agency, to carry out necessary procedures
for the fulfillment of a customs regime or modality or activities related to
the same, before the customs authority.
The customs endorsement does not transfer ownership or title to the goods.
Personal effects. These are all new or used items that a traveler or a person carries with
them.
crew member may need for personal use during the trip, taking into account
taking into account the circumstances of the same, which are in their luggage
accompanied or unaccompanied, or carry them on themselves or in their luggage
hand, excluding any merchandise constituting a commercial expedition.
Urgent shipments. Urgent shipments are understood to be all merchandise that
requires express dispatch through Specialized Courier Companies,

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Continuation of the Decree "By which provisions relating to the regime of

customs in development of Law 1609 of 2013. "

subject to the regulations provided for in this Decree.

Luggage. These are all personal effects and other items contained in
Suitcases, briefcases, bags, trunks, boxes or similar, which the traveler carries in a medium
of transport.
Accompanied baggage. This is what the traveler carries with him/her at the time of entry.
or leaving the country.
Unaccompanied Baggage. It is the baggage that arrives or leaves the country, before or
after the arrival or departure of the traveler, in whose name it must be recorded
in the corresponding transport document.
Exportation. It is the exit of goods from the national customs territory with destination
to another country.
It is also considered export, in addition to the expressly specified operations
enshrined as such in this Decree, the exit of goods to a free zone
and a free warehouse under the terms provided for in this Decree.
Specialized courier company guide. It is the document that contains the
conditions of the transport service; it gives an account of the transport contract between the
sender and the company providing the express service, acting as
transport document for each shipment. According to the information
Provided by the submitter, this document contains: the generic description of
the merchandise, the number of pieces, the value of the merchandise, the name, address
and
city of the sender, the name, address and city of the recipient, the gross weight of the
shipment, the transport network to which it belongs and the bar code; this data
They may appear expressly in the document or be contained in the code
bars.
Importation. It is the introduction of goods of foreign origin into the Territory.
National Customs in compliance with the terms and conditions provided in the
/ present Decree.
The introduction of goods from other countries is also considered an import.
Free Zone, or from a free warehouse to the rest of the National Customs Territory, in
the conditions provided for in this Decree.
Printed. For the purposes of applying the postal traffic and shipping modality
urgent and in accordance with the provisions of Law 1369 of 2009, it is all kinds of
printing on paper or other material. Printed materials include brochures, catalogues,
newspapers,
newspapers and magazines up to two (2) kg.
Specialized Logistics Infrastructures (ILE). These are delimited areas where
carry out, on behalf of one or more operators, activities related to logistics,
Transport, handling and distribution of goods, basic technical functions and
value-added activities for national and international trade in goods
international.
They contemplate the wholesale supply nodes, land transport centers,
logistics distribution areas, air cargo centers, activity zones
port logistics, dry ports and multimodal logistics zones.
DECREE NUMBER _1_1_6_,_5___ OF 2019 Sheet No. 11
Continuation of the Decree "By which provisions relating to the regime of

customs in development 1609 2013."

this in
In Specialized Logistics Infrastructures (lLE) you can
customs operations defined by the Administrative Unit Directorate of
National Taxes and Customs (DIAN), so that infrastructures are
integrate strategically important logistics corridors and trade
exterior, taking advantage of intermodality for the movement of goods from and
to ports of origin or destination.
Specialized Logistics Infrastructures (ILE) can compete in different
customs users and develop customs activities specific to the
customs regimes and/or operations in
conditions and terms established by the Administrative Unit
National Tax and Customs Office (DIAN).
Customs Inspection. This is the action carried out by the competent customs authority
in order to verify the nature, description, condition, quantity, weight and measurement;
such as the origin, value and tariff classification of goods; for the correct
determination of customs duties, financial regime and any other
perceived by customs and for compliance with customs legislation and
provisions, the application or execution of which are within the competence or
responsibility of the Special Administrative Unit Directorate of Taxes and
National Customs (DIAN).
When the customs inspection involves the verification of the merchandise, it will be physical
and
when it is made solely on the basis of the information contained in the declaration
and the accompanying documents, documentary.
Physical customs inspection will be non-intrusive, when the review is carried out on
rn,,,,,,,,,,,,,
high-tech equipment that does not involve opening the units of or
the lumps.
Preliminary inspection of the merchandise, which is carried out by the importer or
customs, after notifying the customs authority, of imported goods to the
National Customs Territory, once the report has been submitted, download and
inconsistencies and prior to the submission and acceptance of the declaration
import customs.
declarant or customs agency may carry out the prior inspection, after
an advance declaration has been submitted and before the selectivity is activated as
result of the application of the risk management system.
Industrial facilities. Private places intended for carrying out,
mainly, the operations of improvement or transformation and/or
assembly, of goods of foreign origin, compliance with the provisions
in this Decree.
Intervention of the customs authority. It consists of the action of the authority
customs, in simultaneous or subsequent control, which begins with the notification
of the administrative act authorizes the control action that is

by which the customs authority allows the interested parties to

disposition of merchandise, prior to compliance with the requirements or the
granting of a guarantee, where applicable.
packing list. Commercial document that aims to detail

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Continuation of the Decree "By which provisions relating to the regime of

customs in development of Law 1609 of 2013."

goods contained in each package.

Customs mandate. It is the contract under which the importer or exporter
authorizes a customs agency to, in its name and representation, carry out
carry out the customs procedures necessary for compliance with a regime
customs or modality or activities related to them.
Cargo manifest. The document that contains the list of all packages
which includes cargo and bulk merchandise on board the means of transport, and
that is to be loaded or unloaded at a port or airport, or entered or
exported through a border crossing, except for effects corresponding to passengers
and crew.
Express Manifesto. The document that contains the individualization of each one
of the transport documents corresponding to urgent shipments.
Postal traffic manifest. It is a document that contains the individualization of
Each mail shipment enters or leaves the postal operator's network
official.
Means of transport. Any ship, aircraft, railway car or vehicle
road transport, including trailers and semi-trailers, when they are
incorporated into a tractor or other motor vehicle that transports goods.
Irregular means. These are all methods, mechanisms, practices or tools
that are used outside of legal parameters to obtain benefits,
authorizations, qualifications, recognitions, registrations, renewals,
qualifications, approvals or declarations of existence of a user of
foreign trade operations subject to customs registration; as well as to simulate
or to imply compliance with a customs obligation or procedure.
Household goods. Set of furniture, appliances, utensils and other accessories
normal use in a home.
Merchandise. All those susceptible to being classified in the nomenclature
tariff and subject to customs control.
Declared merchandise. It is the national or foreign merchandise that is
described in a customs declaration in accordance with the requirements set out in
Decree.
Restricted availability merchandise: merchandise whose circulation,
alienation or destination subject to customs conditions or restrictions.
Different merchandise. Merchandise presented or declared is different from
verified by documents or physically, when the latter shows a difference
nature; that is, it is determined that it is another commodity. However,
Previously, the merchandise is considered to be different when there is an error or omission
on the serial; the latter, without prejudice to the comprehensive analysis.
The condition of different merchandise may also be established through studies,
technical analysis or testing.
Typing errors in the transport document and the shipping form or

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customs in development of Law 1609 of 2013."

Incorrect or incomplete description of the goods contained in the declaration

customs or in the nationalization invoice, which do not imply a different nature, not
will mean that it is different merchandise.
Merchandise in free disposition. It is the merchandise that is not subject to
any customs restrictions.
Nationalized merchandise. It is the merchandise of foreign origin that is
freely available after having complied with all the formalities required by the regulations
customs.
Concealed merchandise. Merchandise that is hidden or concealed from control.
customs.
Merchandise presented. Merchandise of foreign origin introduced into the
National Customs Territory by authorized place, related in the manifest of
cargo and covered by the transport document, which has been made available
by the customs authority at the time specified in the customs regulations.
Merchandise presented is also considered to be that which is dealt with in the events.
expressly contemplated in this Decree.
Nationalization of goods. It consists of the fulfillment of all the formalities
required by customs regulations to allow goods introduced into the
national customs territory, be subject to the import modality that
corresponds. Nationalization includes from the presentation of the declaration
customs until the completion of the corresponding import regime,
through the granting of the release by the customs authority, guarantee
at your free disposal.
Customs operation. Any activity of loading, unloading, entry, exit,
transfer, circulation and storage of goods subject to customs control.
Perfecting operation. It is the transformation, elaboration, manufacturing,
processing, or repair of imported or exported goods
temporarily for the obtaining of compensating products that will be subject to
export or re-import.
Delivery form. It is the record through which the delivery of the order is made effective.
loading at the place of arrival, where the data of the document are related
transport, recording the quantity, condition of the packages delivered and
electronic security devices.
Shipping form. It is the record through which the transfer of goods is authorized and
protected.
Cargo under customs control from one place to another located in the same jurisdiction
customs, in accordance with the provisions of this Decree.
Reception form. It is the record through which the data of the
transport document received, recording the cargo received, the
quantity, generic description, weight and condition of the packages, and the condition of the
electronic security devices, under the terms provided herein
Decree.
Transfer form. It is the record through which the transfer of cargo is supported.

DECREE NUMBER _-.L~..L..>..iJ __DE 2019 Sheet W.14

Continuation of the Decree "By which provisions relating to the regime are dictated

in development of Law 1609 of 2013."

or merchandise subject to export, from a secondary customs zone or warehouse, to

primary customs zone, for its exit from the National Customs Territory.
Customs authority. The set of powers and attributions that the
customs administration to control the entry, stay, transfer and exit of
goods, cargo units and means of transport, to and from the Territory
National Customs, and to enforce legal and regulatory provisions
make up the customs legal system.
Compensatory products. These are products obtained as a result of
an operation for the active or passive improvement of goods.
Defective product: any product resulting from a production process
that does not comply with quality standards or required standards.
On-board provisions for consumption. These are goods intended for consumption.
of passengers and crew members, on board ships, aircraft or
trains that make international trips, whether they are sold or not, and the
goods necessary for their operation and maintenance,
including fuels, propellants and lubricants. excludes spare parts
replacement and equipment of the means of transport, which are on board upon arrival
or that are shipped during their stay in the national customs territory.
Provisions on board to be carried. These are the goods for sale to the
passengers and crew members, ships and aircraft, to be
landed and are on board upon arrival, or are embarked during
the permanence of ships or aircraft in national customs territory
used in international traffic for the expensive transport of people or for the
industrial or commercial transport of goods, whether or not onerous.
Proof of origin. Physical or electronic document stating that the
Goods qualify as originating to access tariff preferences in the
framework of a trade agreement.
For this purpose, documents that can be considered as proof of origin
such purposes are provided for in each trade agreement.
Storage enclosure. The warehouse, storehouse, deposit and, in general,
property contracted or designated by the Special Administrative Unit Directorate of
National Taxes and Customs (DIAN) for the reception, storage, safekeeping,
custody, preservation, restitution or payment of the seized goods,
seized, abandoned in favor of the Nation or subject to any other measure
precautionary.
Cargo recognition. The operation that the customs authority can perform
in order to verify the weight, number of packages and their condition, without
For this purpose, its opening is appropriate, without prejudice to the possibility of examining
the
merchandise when necessary due to risk profiles.
the recognition may use high-tech equipment that allows the
non-intrusive inspection that does not involve the opening of the loading units or the
packages, in which case the image would allow the identification of unpresented
merchandise.
Transport Network. It corresponds to the set of legal entities used by the

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Continuation of the Decree which contains provisions relating to the regime of

customs in development 1609 of 2013."

specialized courier operator for collection at origin, transportation and

consolidation until delivery to the recipient of the goods that enter the
under the postal traffic and urgent shipments modality.
Resident abroad. Those of the Special Programs
Export (PEX) and household goods, is the one that lives abroad for the
less than twenty-four (24) continuous or discontinuous months, during the three (3) years
immediately preceding his/her arrival in the country.
Resident in the country. According to the provisions of the Tax Statute and regulations that
govern it.
regulate, is the natural person who remains continuously or discontinuously
in the National Customs Territory for more than one hundred and eighty-three (183) days
calendar, including days of entry and exit from the country, for a period
any three hundred and five (365) consecutive calendar days.
Natural persons who maintain national status are also considered residents.
the family or the main seat of their business in the country, even if they remain
outdoors.
Waste: material that is rendered useless after a process
productive or as a consequence of the destruction or denaturation of a
merchandise, and that cannot be used for the purpose initially intended.
waste is subject to the payment of customs duties when it is destined for a
regime that causes the payment of the same, in accordance with the provisions of this
Decree.
Balances. Those products that, due to fashion, model, technology or
quality problems, among other factors, are in disuse and, therefore,
Consequently, its commercial value is diminished.
Electronic IT Services. These are those provided by the Unit
Special Administrative Directorate of National Taxes and Customs (DIAN), for
the execution of formalities, operations, processes and procedures in the field
customs, supported by the software and hardware intended for this purpose.
Byproduct. A byproduct is a secondary product, usually useful and
marketable, derived from a production process, which is not the primary product
resulting from It is not a waste or residue because it is not and it is
use for a different process.
National Customs Territory. Demarcation within which the legislation applies
customs; it covers the entire national territory, including the subsoil, the territorial sea,
the contiguous zone, the continental shelf, the exclusive economic zone, the
segment of the geostationary orbit, the electromagnetic spectrum and the
space where the Colombian, in accordance with the law
international or with Colombian laws in the absence of international standards.
Postal traffic. All shipments of postal objects that arrive or leave
National Customs Territory by the Official Postal Operator network, in interconnection
with the network of designated operators of the member countries of the Postal Union
Universal and/or with private transport operators in the countries where required
due to service needs.
Customs procedures. Each of the steps, actions and procedures that must be carried out

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be carried out in a customs matter, from its beginning to its culmination.

Transport of goods through the National Customs Territory. It is the
transport of goods from a destination abroad in the same
transport operation, during the course of which one or more borders are crossed
National Customs Territory.
Multimodal transport. The transfer of goods by two or more modes of transport.
different transport, under a single multimodal transport contract, from
a place located in a country where a multimodal transport operator takes
goods under their custody and responsibility, to another place designated for their
delivery, and in which at least one border is crossed.
Customs duties. Customs duties and all other duties, taxes and duties
or surcharges levied on or in connection with importation
goods, the amount of which is limited to the approximate cost of the
services provided or received by customs on behalf of another national authority.
sales tax caused by the importation of goods into the Territory
National Customs is included within this definition.
Sanctions, fines and surcharges are not considered customs duties.
of the services provided.
Crew members. They are people who are part of the staff that operates or provides their
services.
services on board a means of transport.
Your natural person who moves from or comes from
territory of the country of destination, without being considered a resident in the country of
destination or for the purpose of establishing residence or place of domicile there.
Loading unit. The container used for packaging goods.
in order to enable or facilitate its transport, capable of being towed,
does not have its own traction. Load units are those detailed below.
continuation:

or slabs, containers, vans, pallets, trailers and

semi-trailers, tanks, railroad cars or platforms and other items
similar.
Customs user: the natural person, the legal person or the branch of a company
foreign, which participates or intervenes, as an importer, exporter, consortium,
temporary union or declarant in the regimes, modalities, customs operations
or in any customs procedure. Any person who is a customs user is also considered a
customs user
any person who requires authorization, qualification or registration to act before the
customs administration.
Likewise, the Nation and Territorial Entities are considered customs users.
and Decentralized Entities, the administrative bodies and entities of the
national and territorial order, accredited diplomatic officials and
International organizations, when acting as importer, exporter or
declarant in the regimes, modalities, customs operations or in any
customs procedures.

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NUMBER ______ OF 2019

Continuation of which the provisions relating to the regime

customs in development Law 1609 of 2013."

Travelers. They are people residing in a country who travel abroad and return to the country.
National Customs Territory, as well as non-resident persons arriving in the country
for a temporary or permanent stay. The tourist concept is
included within this definition.
Travelers in transit: people arriving from abroad and staying in the
to continue abroad, in accordance with the rules
immigration regulations in force in the country.
Primary Customs Zone. That place is a National Customs Territory, authorized
by the Special Administrative Unit of the Tax and Customs Directorate
(DIAN), for carrying out material reception operations,
storage, mobilization or shipment of goods entering or leaving the
country, where the customs administration exercises its power of control without restrictions
and surveillance.
An area declared as Free Trade is also considered a Primary Customs Area,
For the purposes of exercising the power of control and surveillance by the
customs authority.
Secondary Customs Zone. Part of the National Customs Territory that does not
It constitutes a primary customs zone, where the administration exercises
restrictions on their power of control and surveillance.