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Colombia: New customs measures effective August 2019

Colombia: New customs measures effective August 2019

New customs measures in Colombia are effective in August 2019.


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The customs measures are included in Decreto 1165 (2 July 2019) and have an effective date of 2 August 2019.

In general, the decree collects in one document and standardizes guidance issued in prior decrees (from 1999 and 2016), but it also modifies certain measures with a goal of facilitating foreign trade. The new decree is intended to provide certainty and stability with regard to the customs regime.

The decree includes provisions concerning the Authorized Economic Operator (AEO) regime, and the decree maintains and in some areas strengthens the AEO measures. There are other measures addressing what are the consequences when there is a failure to submit an advance declaration. Another measure extends the period from 15 days to 30 days for purposes of clarifying and addressing inconsistencies with regard to imported merchandise.

The tax authority (DIAN) is expected to issue regulatory guidance to implement the measures.

Read a July 2019 report (Spanish) prepared by the KPMG member firm in Colombia

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