TABLE OF CONTENTS:
- Context and legal basis
- What happened to the customs sanctions regime?
- Deadline for the new sanctioning regime
- Participation of the DIAN and international trade actors
- Why is the succession of regimes in such a short period of time worrying?
- Opportunity to improve the customs sanctions regime
- Main current deficiencies of the regime
- Comparison with the tax regime
- DIAN project initiatives
- Implications for customs users in international trade
- Recommendations for international trade operators
- Risks and challenges during the transition period
- International Trade Policy Outlook
- Conclusion
- Glossary
- Frequently asked questions (FAQ)
- Call to action (CTA)
Since February of this year, the Constitutional Court, through Judgment C-072 of 2025, declared the current customs sanctions regime unconstitutional (Decree Law 920 of 2023). It is important to remember that this regime had been issued by virtue of extraordinary powers granted to the Executive Branch by Congress following the unconstitutionality of the previous regime. These rulings make it clear that the power to issue this type of regulation is a non-delegable authority of the Congress of the Republic.
How is the process of issuing the new sanctioning regime going?
First, it is important to remember that the unconstitutionality ruling was made with deferred effect to ensure legal certainty. Congress has until June 20, 2026, to issue the new sanctioning regime.
The DIAN is already working on its own proposed regulation to submit to Congress. During the month of June, the entity published a bill so that interested parties could submit comments. This does not prevent unions or other interested groups from approaching us to participate in the debate that will be held on the matter.
Is it worrying that a new sanctions regime is falling?
It's worrisome that in the space of four years we'll have three different sanctioning regimes. However, it's a great opportunity to build a new regime that corrects some of the omissions of the previous ones. Furthermore, it's a great time for the sanctioning regime to help promote the country's foreign trade without disproportionately punishing customs users who operate legally. It's worth remembering that until now, the sanctioning regime has always been issued and managed by the DIAN, which in turn is responsible for its implementation, meaning it has been both judge and jury.
What opportunities for improvement can be considered?
There are numerous opportunities for improvement, such as reducing the excessive number of violations. However, the greatest opportunity lies in protecting customs users from irreparable harm in sanctioning and tax collection processes that have not yet been definitively resolved.
Currently, in customs matters, administrative decisions become final once the appeal for reconsideration is resolved. This means that the DIAN can initiate collection proceedings and even seize accounts for disputes that have not yet been resolved in court. There are many cases of serious and irreparable harm to customs users whose accounts are seized even though the judges have not issued a final ruling. In many cases, a favorable judicial ruling does not repair the harm caused to users.
This is inexplicable when one observes that, in tax matters, the finality of actions is tied to the resolution of any legal proceedings that have been initiated, which protects taxpayers from unfair and, above all, irreversible damages. Nothing other than a desire to collect taxes justifies this differential treatment in tax and customs matters, since both involve the imposition of penalties and the collection of taxes and interest.
It is applauded that the bill presented by the DIAN proposes a solution to this situation. We can only hope that the agency does not change its position on this matter, and that the regulation makes its way through Congress without any changes on this point.
Are you interested in optimizing your international trade operations and ensuring you're up to date with customs regulations? Visit the expert site by consulting the specialized firm. Araújo Ibarra and its publications to stay up-to-date and prepared for these regulatory changes.
Frequently asked questions (FAQ)
- What does it mean when the customs sanctions regime is declared unconstitutional?
This means that the Constitutional Court determined that the regime contained rules that did not comply with the Constitution, and therefore, it cannot continue to be applied and must be replaced.
- Until when does Congress have to issue a new regime?
The Congress of the Republic has until June 20, 2026, to enact the new customs sanctions regime.
- What role does the DIAN play in this process?
The DIAN is already drafting a regulatory proposal to present to Congress and has published a draft bill for stakeholder comment. This allows international trade associations and operators to participate in the development of the new framework.
- Why is it considered worrying to have three regimes in four years?
Because regulatory recurrence can create legal uncertainty for international trade users, who need stability to plan their operations; it also reflects the significant shortcomings of previous frameworks.
- What improvements are being proposed in the new customs sanctions regime?
Improvements are being sought, such as reducing the excessive number of violations, protecting customs users from irreversible damages, adjusting the finality of customs administrative acts so that accounts are not seized before a court ruling, and aligning treatment with the tax regime.
Glossary
- International Trade: Exchange of goods and services between countries, regulated by customs, tax, and trade policy regulations.
- Customs sanctions regime: Set of rules that establish customs violations and the penalties applicable to foreign trade users.
- Unenforceable: That it has been declared contrary to the Constitution and therefore cannot continue to be applied.
- Non-delegable power: Power that cannot be transferred or delegated to another entity; in this case, the power of Congress to issue certain regulations.
- DIAN (National Tax and Customs Directorate): Authority responsible for managing taxes and customs in Colombia.
- Administrative act: Formal decision of a public authority that produces legal effects for the citizens.
- Firmness of the act: The moment in which an administrative decision can no longer be ordinarily challenged and can be enforced.
- Precautionary embargo: Measure by which a person's assets or accounts are secured to guarantee compliance with obligations, even before a final judgment.
By: Felipe Barón, Manager Customs and Currency Exchange Law to Legal Affairs: Great opportunity to adjust the Customs Sanctions Regime
