Draft Resolution – Customs Postal Committee

A draft resolution was recently published jointly by the Ministry of Information and Communication Technologies (MinTIC) and the National Tax and Customs Directorate (DIAN), proposing the creation and regulation of the Customs Postal Committee, in compliance with Article 23 of Law 1369 of 2009.

This committee aims to strengthen inter-institutional coordination for the development and updating of regulations that enhance customs authority intervention in the handling of domestic and international correspondence and shipments. The proposed regulation outlines its composition, functions, operational mechanisms, and guidelines for collaboration between public and private entities to improve the efficiency of postal services under the postal traffic and express shipment modality.

Expiration of the sanction established in Article 220 of Decree 1165 of 2019

Through Concept No. 008937 int. 868 of 2025, DIAN clarified the correct application of the sanction under Article 220 of Decree 1165 of 2019 (“Entry and Exit Customs”) regarding the failure to re-export vehicles temporarily brought into the country by tourists.

In this statement, the Customs Authority specified that the initial precautionary measure in such cases should be the immobilization of the vehicle and the imposition of a fine equivalent to 20 UVT for each month or fraction of delay. Only if the fine is not paid may the vehicle be seized and subsequently forfeited, invoking the cause for seizure established in numeral 2 of Article 69 of Decree 920 of 2023, due to the expiration of the cause for seizure under numeral 38 of Article 647 of Decree 1165 of 2019.

Draft Decree proposes inclusion of new subheading as capital good

The Ministry of Commerce, Industry, and Tourism recently published a draft decree proposing the inclusion of subheading 8443.39.10.00 — corresponding to inkjet printing machines — in the list of capital goods established in Decree 1446 of 2022. This initiative, endorsed by the Committee on Customs, Tariff, and Foreign Trade Affairs, is based on the fact that the subheading meets the technical and legal criteria to be considered a capital good, allowing it to receive preferential treatment in customs and tariff matters.

Stamp tax applicability in the export of domestically produced goods

Through Concept No. 007357 int. 846 of 2025, DIAN clarified the applicability of the stamp tax in international sales contracts executed under CIF or CIP terms.

It was established that such documents are exempt from the tax when they involve the export of domestically produced goods. Conversely, if the contract involves delivery within Colombia and does not constitute an export, the stamp tax will apply if the conditions of Article 519 of the Tax Statute are met.

Additionally, DIAN confirmed that documents signed in free trade zones are also subject to the tax if they exceed 6,000 UVT and involve taxable parties, as these zones are considered part of the national territory. The concept also outlines the order of precedence for withholding agents and clarifies that foreign tax residency does not exempt parties from tax liability in these cases.