On June 6, 2024, Decree 659 of 2024 came into force, which modifies Decree 1165 of 2019. This new decree introduces significant changes to the Customs Regulation and its main objective is to strengthen actions to prevent smuggling and money laundering, strengthen borders and improve inspection at the places of arrival of goods imported into the national territory.
What have been the main impacts of the entry into force of the Decree?
The Decree establishes an entry into force in two blocks (conditionally). On the one hand, 45 articles came into force on June 6, 2024, while the remaining 23 articles will do so once the Dian certifies the entry into operation of the Electronic Informatic Services.
This decision seeks to establish a period of time to carry out training, functional and real tests, and the issuance of manuals within the framework of the new modifications to the regime. Although the implementation of the new system is a necessity for its correct functioning, in practice it can generate an additional burden for both customs users and other control entities other than Dian.
The absence of a specific deadline in the Decree for Dian to adapt its IT Services and issue the corresponding regulatory resolutions generates uncertainty and represents a great challenge for foreign trade users, who are forced to constantly adapt their operations to as the changes are communicated and regulated.
Does the Decree contribute to trade facilitation?
While the Decree implements mandatory advance declaration for most goods entering the country, which in theory facilitates trade under the WTO Trade Facilitation Agreement, new obligations are also introduced that could generate greater operational burdens for foreign trade operations, especially in the absence of regulation.
Among these new obligations are the mandatory presentation of an entry declaration for goods destined for free zones and certain warehouses, the Request for Shipping Authorization for departures from free zones to the rest of the world, and the nationalization of products shipped from the Free Zone with destined for International Marketing Companies.
What is the status of the Free Trade Zone regime?
Although the Decree imposes additional obligations on users of free zones, these continue to be a fundamental mechanism for the promotion of foreign trade, investment and trade facilitation, especially for those businesses that complete their production process before nationalization and/or or marketing of their products.
However, it is essential that the Government clearly and precisely regulates the scope and nature of the entry declaration and inspections in these facilities, in order to provide greater legal certainty to users of free zones.
In conclusion, Decree 659 introduces significant changes to Customs Regulation with the objective of strengthening the control and inspection of merchandise. Although these measures can facilitate and improve trade in the long term, their phased implementation can create uncertainty and challenges for customs users.
* Ana María Vega, associate of Posse Herrera Ruiz
