More than a new law: a new approach to sanctions
The true scope of Law 2586 lies in the change in philosophy regarding customs administrative liability. Among the main regulatory and operational advances are:
Express acknowledgment of due diligence: The rule allows customs users to be exonerated from liability if they provide evidence of effective, timely and verifiable actions in compliance with their customs duties.
Harmfulness and protection against formal errors: To impose a sanction, an actual breach is required (principle of harm), excluding errors that do not substantially affect.
Prevalence of the substantial: The DIAN must comprehensively assess the reality of the commercial transaction and the supporting documents, prioritizing substantive law over mere documentary formalities.
Persuasive management and proportionality: A culture of compliance is promoted over a purely punitive approach. Post-dispatch audits are strengthened, and significant penalty reductions are granted through voluntary compliance or persuasive correction of inconsistencies.
Trespass without penalty: As part of promoting voluntary compliance, the option of acknowledgment without penalty is being implemented. This strategic mechanism allows customs operators to proactively recognize and correct inconsistencies before intervention by the authorities, protecting the operator and prioritizing effective remediation over punitive measures.
Changes in the finality of administrative acts: Official assessments and resolutions imposing fines secured by a global guarantee, as well as those issued to Authorized Economic Operators, public entities, and persons covered by ratified and valid international agreements, do not become enforceable simply upon becoming final in administrative proceedings. In these cases, collection only begins once the dispute has been definitively resolved in court, if applicable.
A key scenario for the application of the principle of favorability
The entry into force of this new regime requires a strategic review of the ongoing administrative processes and actions.
The law explicitly orders that, if a more favorable rule comes into force before an act becomes final, the customs authority must apply it ex officio. This opens a crucial window for evaluating pending litigation, requirements, and sanctioning resolutions in relation to eliminated infractions, reduced fines, or new grounds for exoneration..
