- 48 views
Key Elements of the New Customs Sanctioning Regime in Colombia
The Congress of the Republic approved the bill establishing the new Sanctioning and Asset Forfeiture Regime in Customs Matters under criteria of competitiveness and good faith.
Following the mandate of the Constitutional Court (Judgment C-072 of 2025), the foreign trade landscape in Colombia undergoes a definitive shift. The new regulatory framework replaces Decree-Law 920 of 2023, seeking to effectively balance the fight against smuggling with logistical fluidity and legal certainty for companies.
This guide breaks down the paradigm shift in national customs control, structured into the 5 essential pillars that every operator, declarant, and business owner must know to plan operations without setbacks.
Pillar 1: Restructuring of infractions and application per operation
How is the catalog of infractions reorganized and what is the new enforcement criterion?
The new regulation substantially simplifies the risk map by reducing punishable conducts from 357 to 110. These are now divided into common and specific infractions by user type (such as declarants, customs agencies, or free trade zones), subclassified into very serious, serious, and minor offenses.
The main benefits of this operational shift compared to the previous system include:
- ✓ An end to duplicated sanctions: Confusing and duplicated interpretations regarding the same subject for a single fault are eliminated.
- ✓ Global calculation per transport document: Fines are no longer calculated individually per customs declaration, but rather per global operation.
- ✓ Reduction of logistical overcosts: If an identical formal error is made across split shipments, the operator will face a single fine assessed for the global operation, avoiding exponential accumulation.
Pillar 2: Prevalence of substance over form and the principle of harm
What happens now with data entry errors or formal flaws in documents?
The regime formally consecrates the prevalence of substance over form along with the principle of harm. Consequently, only conducts that directly impact customs control or generate a real or potential fiscal loss will be punishable. The strict liability model, where any typographical inconsistency immediately triggered fines or seizure of cargo, is left behind.
| Previous Framework (Decree-Law 920 of 2023) | New Sanctioning Regime | Direct Corporate Benefit |
|---|---|---|
| Automatic sanction for formal errors. | Open to the analysis of the operation's supporting documentation. | Security against minor data entry or transcription slips. |
| Retention due to typographical inconsistencies. | Validation of the global traceability and legality of the cargo. | DIAN cannot seize goods if supporting documents prove legal origin. |
| Strict punitive focus on form. | Evaluation based on risk management and proportionality. | Reduced financial risk from involuntary flaws in descriptions. |
General rule for formal errors: If a serial number or reference is entered incorrectly during import, but the general description demonstrates the legality of the cargo, the customs authority will not enforce automatic fines, ensuring operational continuity.
Pillar 3: Drastic reduction of seizure grounds
Under what scenarios can DIAN directly seize merchandise?
The new statute limits the seizure of inventories exclusively to critical scenarios of customs fraud, open smuggling, or prohibited goods. The protection of assets and operational flows is strengthened through two structural modifications:
Reduction of Seizure Grounds
- From 42 to 26 grounds: The catalog of reasons leading to the direct seizure of goods at customs is drastically reduced.
- Administrative handling: Situations that previously implied immediate asset freezing are now processed as administrative infractions subject to fines.
Operational Risk Mitigation
- Logistical flow continuity: Cargo is not halted for formalities or discrepancies that are perfectly rectifiable before the authority.
- Inventory protection: Companies safeguard the continuity of their supply chain, avoiding costly standstills at ports.
Pillar 4: New financial incentives and "zero sanction" benefit
What are the financial reliefs for voluntary amendment and compliance?
The reform introduces an incentive policy rewarding transparency and encouraging the implementation of internal risk management audits within foreign trade corporations. Key reliefs for compliant companies are structured under the following conditions:
Financial Relief and Benefit Scheme:
- Zero Sanction Benefit: Applies to the first minor infraction committed within a three (3) year period, provided the user corrects it voluntarily.
- Acceptance Scheme (Voluntary Correction): Allows cumulative reductions of up to 60% on fines for voluntary amendments.
- AEO Status Protection: These voluntary adjustments will no longer be recorded in the INFAD System, shielding the company's reputation and its standing as an Authorized Economic Operator (AEO).
Key Recommendation: Upon detecting a minor discrepancy in records, the company should rectify it proactively without fear of heavy penalties, shielding its compliance history before control entities.
Pillar 5: Elimination of provisional suspension and process simplification
What procedural guarantees are incorporated to prevent operational paralysis?
1. Elimination of disproportionate precautionary measures:
The precautionary measure of provisional operational suspension and the Fiscalization Committee are completely abolished. Under the previous rule, a company under investigation could be preventively suspended, which often meant operational bankruptcy before a definitive ruling was issued.
2. Streamlining administrative procedures:
The administrative procedure was refined to accelerate substantive decisions. Official assessments are unified into a single administrative act, and a clear, general statute of limitations of five (5) years is set for control actions.
3. Planning stability and legal certainty:
Customs agencies, importers, and logistical operators no longer face the risk of sudden, preventive closures, fully guaranteeing the right to due process while a substantive customs investigation is resolved.
Strategic Conclusion: This regulatory framework marks a clear transition toward a model anchored in risk management and good faith. For industry professionals, this translates into operational stability and a sharp decline in financial contingencies arising from minor clerical errors.
