Applicable sanctions in rules of origin matters

Through Concept No. 009024 int. 1047 of July 11, 2025, DIAN clarified that when a declarant improperly claims preferential tariff treatment without holding the certificate of origin, the applicable sanction is that set forth in Article 53, No. 1.1 of Decree Law 920 of 2023.

Conversely, Article 29, No. 2.2 of the same decree applies when the error or inaccuracy results in a shortfall in customs duties, thus affecting the public treasury.

It is important to note that each case must be assessed individually, and the supporting documentation of the customs declaration and the foreign trade operation will determine whether the conduct falls under Article 29, No. 2.2 or Article 53, No. 1.1 of Decree Law 920 of 2023.

Can a company’s legal representative be included in the Registro de Infractores y Antecedentes Aduaneros (INFAD)?

Through Concept No. 009661 int. 915 of 2025, DIAN addressed the following question:

"Under what circumstances can an individual be included in the Registro de Infractores y Antecedentes Aduaneros (INFAD) due to their role as legal representative of a legal entity sanctioned for a customs offense?"

DIAN referred to paragraph 4 of Article 67 of Decree 920 of 2023, which states that the competent DIAN departments—or their equivalents—are responsible for entering reports into the INFAD system within two (2) months of the ruling becoming final or the release of goods being authorized. These reports must include all individuals involved in the administrative process, except those who have been formally disassociated.

Therefore, a legal representative may be included in INFAD if their effective involvement in the infraction is proven and they remained linked to the administrative process.

Draft decree to partially amend the customs tariff for agricultural inputs

The Ministry of Trade, Industry, and Tourism recently published a draft decree for public comment, proposing a 0% tariff on the importation of certain agricultural inputs. This measure aims to extend the benefits established by Decree 809 of May 25, 2023, which granted a 0% tariff for 12 months, valid until May 25, 2024.

The following subheadings are proposed for the 0% tariff:

The following are example of products included under the relevant tariff subheadings include: live plants and floriculture products; residues and waste from the food industry; prepared animal feed; and various chemical industry products, including insecticides, rodenticides, fungicides, herbicides, plant growth regulators, disinfectants, and similar products.

Additionally, the Ministry of Agriculture and Rural Development will review the effectiveness of this measure six (6) months after its entry into force.