Correction for error in the Certificate of Origin

Through Concept No. 0142 of 2025, DIAN responded to a query about correcting the origin criterion stated in an issued certificate of origin, in this case, under the Free Trade Agreement with the United States. In this particular case, a product initially declared as "wholly obtained" was later reclassified as originating under the "value reduction method," without affecting the calculated customs duties. Therefore, it was necessary to know if this correction to the origin criterion would result in any sanctions for either the Customs Agency or the importer.

To resolve the query, the Customs Authority specified the following:

1. Under the terms of the free trade agreement between Colombia and the United States, the mere correction of the certificate of origin does not, per se, constitute any type of sanction for either the importer or the customs agency unless the error was due to negligence, willful misconduct, or fraud.

2. The Trade Promotion Agreement establishes that errors in certificates can be corrected without sanction if notified promptly.

3. However, the Customs Authority can verify compliance with the origin requirements and, if it is determined that they are not met, can initiate the official correction procedure in accordance with Decree Law 920 of 2023, to determine the applicable rights, taxes, and sanctions.

4. The imposition of the sanction referred to in Article 53 of Decree 920 of 2023, "customs infractions regarding origin and applicable sanctions," will only apply if the trade agreement does not contain specific provisions on the matter.

Exchange rate applicable to the FOB USD value of final goods produced, transformed, or manufactured in a free trade zone

Recently, through Concept No. 010831 int 1046 of 2025, DIAN explained that the exchange rate applicable to the FOB USD value of final goods produced, transformed, or manufactured in a free trade zone should be that of the last business day of the week prior to the date of submission and acceptance of the special import declaration, and not when the integration certificate is issued.

To reach this conclusion, the Customs Authority considered that a Special Import Declaration has the same nature as an import declaration; therefore, in the absence of a special rule establishing an exchange rate to determine the FOB USD value of goods manufactured, produced, repaired, or transformed in a free trade zone, the exchange rate provided in the general provisions of Articles 14 to 16 of Decree 1165 of 2019 should be applied.

Accounting for the terms provided in Article 169 of Decree 1165 of 2019, "Stay at the place of arrival and delivery to the warehouse or free trade zone"

Through Concept No. 007879 int 929 of 2025, the National Directorate of Taxes and Customs (DIAN) has indicated that, when conducting the cargo recognition procedure, the deadlines established in Article 169 of Decree 1165 of 2019 for the direct delivery of the goods should be considered suspended.

This suspension will begin now the procedure is ordered and will continue until it is completed. Additionally, this suspension period will not be counted within the legal time available for clearance at the point of arrival.

Thus, once the procedure is concluded, the remaining time will resume, ensuring that the importer does not face inconveniences due to possible delays by the Customs Authority during the cargo recognition, allowing them to continue with the nationalization process at the place of arrival during the remaining time.

Similarly, the Customs Authority emphasized that, regarding the suspension of terms for the cargo recognition procedure, this same entity had already pronounced through Concept No. 003182 (internal 353) of 2025, concluding that: "The terms provided in Article 169 of Decree 1165 of 2019 for the stay, delivery, and transfer of goods at the place of arrival, authorized warehouse are suspended from the moment the cargo recognition procedure is ordered until its completion."