Effective date of technical regulation for motorcycle tires postponed

Through Resolution No. 20253040035295, published by the Ministry of Transport on September 1, 2025, the effective date of Resolution 20223040065305 of 2022 was postponed until September 2, 2026. This resolution establishes the technical regulation applicable to pneumatic tires for motor vehicles of the motorcycle type.

This measure responds to the lack of national infrastructure to verify technical conformity of products, to requests from the United States Government, and to recommendations from international organizations such as UNECE. Additionally, the National Road Safety Agency has been instructed to conduct a study on the feasibility of coexistence between United Nations technical regulations (WP.29) and U.S. FMVSS standards, in order to ensure vehicle safety and avoid non-tariff barriers to international trade.

When do late payment interest begin in the case of a special customs requirement?

Through Concept No. 010453 int 1179 of 2025, DIAN clarified that late payment interest begins from the date the customs obligation arises, as established in Article 726 of Decree 1165 of 2019, and not from the issuance of the administrative act that formally initiates the administrative process or modifies/corrects the respective declaration.

Therefore, it must be clear that the time available to the customs authority to initiate the official liquidation process and issue the administrative act does not affect the calculation of late payment interest, since such calculation is based on the date the obligation arises, not the date of the administrative act.

Scope of VAT exemption in exports by International Trading Companies

Through Concept No. 010201 int 1151 of 2025, DIAN addressed the following question:

"(...) Can products nationalized in Colombia be exported with tax exemption benefits by an INTERNATIONAL TRADING COMPANY (S.C.I.)? And what is understood by COLOMBIAN PRODUCT, in accordance with Article 65 of Decree 1165 of 2019?”

DIAN clarified that although nationalization allows goods to enter the domestic market, it does not change their origin. Therefore, nationalized products cannot be considered Colombian products, and their sale and subsequent export by an S.C.I. are not covered by the tax benefit under Article 481(b) of the Tax Statute.

This benefit only applies to the final Colombian product exported by the S.C.I. (either acquired from a national supplier or produced/manufactured by the S.C.I. itself), not to nationalized goods incorporated into its production, processing, or transformation.

Total ban on thermal coal exports to Israel

The Colombian Ministry of Commerce, Industry, and Tourism recently published Decree 949 of August 28, 2025, which establishes an absolute and exception-free ban on the export of thermal coal classified under tariff subheading 2701.12.00.10 from Colombia to Israel.

This decree was issued in response to the worsening humanitarian crisis in the Gaza Strip and in compliance with provisional measures ordered by the International Court of Justice. The regulation is based on constitutional principles, international treaties, and obligations under international humanitarian law, and seeks to prevent Colombian coal from being used directly or indirectly in military activities that violate human rights.

The measure will remain in effect until the international orders are fulfilled or the conditions that prompted it no longer exist. It will take effect 15 days after its publication in the Official Gazette.