Sale of Seized Goods by the Dirección de Impuestos y Aduanas Nacionales – DIAN
Sale of Seized Goods by the DIAN
Through Concept No. 011030 int 1283 of 2025, DIAN clarified that, in accordance with Article 736 of Decree 1165 of 2019, as amended by Article 59 of Decree 659 of 2024, it is possible to dispose of goods through sale that were seized under the first cause of Article 69 of Decree Law 920 of 2023 and subsequently forfeited to the nation, including to the person from whom they were seized or forfeited.
This is due to the amendment introduced by Article 59 of Decree 659 of 2024, which eliminated this prohibition. Therefore, once the administrative act resolving the forfeiture of the goods becomes final, in accordance with Articles 736 and 741 of Decree 1165 of 2019, DIAN may opt to dispose of these goods through sale, even to the original owner, provided that the provisions of the General Public Procurement Statute and other applicable regulations are met.
Clarifications and guidelines for the application of the Authorized Economic Operator (AEO) figure
Through Circular 000003 of 2025 recently issued by DIAN, Circular 000002 of 2025 was amended, which had established guidelines for the correct regulatory application regarding the Authorized Economic Operator (AEO) figure.
The new Circular clarified key points that were not clear in Circular 000002 of 2025, including matters related to the submission of documents, provision of financial information, submission of the list of shareholders, validation of business partners and their signed declarations, as well as the validation of security measures in cases where critical supply chain processes are transferred, delegated, outsourced, or subcontracted, and the validation of minimum security requirements through visits to critical business partners and personnel in critical positions.
Advance tariff classification ruling for disassembled structures
Through Concept No. 100202208-1727 of 2025, DIAN reconsidered paragraphs 8 and 11 of Concept 000121 (Int. 27) of January 9, 2025, establishing that:
1. The request and issuance of an Advance Tariff Classification Ruling (RACA) is only mandatory when importing functional units, as per Article 307 of Decree 1165 of 2019 and Article 316 of Resolution 046 of 2019.
2. For disassembled structures that do not qualify as functional units: (i) if all parts arrive in a single shipment and correspond to a single commercial transaction, they may be declared under the tariff subheading of the assembled or complete structure, in accordance with General Rule 2A for the interpretation of the Tariff. (ii) If the parts arrive in different shipments, each must be declared individually under the legally corresponding subheading; in both cases, regardless of whether a RACA is available.
3. In these cases, it is not mandatory to include the tariff subheading in the transport documents, as the general identification of the goods is sufficient, in accordance with paragraph 1 of Article 145 of Decree 1165 of 2019, numeral 1.7 and paragraph 6 of Article 188 of Resolution 046 of 2019, except in cases expressly provided for postal traffic and urgent shipments.
Application of the benefits granted by the Free Port of San Andrés, Providencia, and Santa Catalina
Through Concept No. 011208 int 1251 of 2025, DIAN addressed the following question:
"Can an Authorized Economic Operator who does not have its main business headquarters in the Archipelago Department of San Andrés, Providencia, and Santa Catalina, and does not qualify as an importer trader or native and resident importer, import goods with the benefits granted by the Free Port of San Andrés, Providencia, and Santa Catalina?"
In this regard, and in accordance with Articles 508 and 509 of Decree 1165 of 2019, DIAN clarified that if an Authorized Economic Operator does not have its main business headquarters in the Archipelago Department of San Andrés, Providencia, and Santa Catalina, and does not qualify as an importer trader or native and resident importer, it cannot access the benefits of the Free Port. Therefore, the importation must comply with the provisions of Titles 5 and 6 of Decree 1165 of 2019, including the payment of customs duties and the accreditation of import registrations or licenses, other visas, authorizations, or certifications, if applicable.
