Law 2586, which came into effect on June 19, 2026, adopted the new sanctions and goods seizure regime in customs matters. Among its main changes, it brought an important clarification regarding the finality and enforceability of customs administrative acts. However, it left open a debate: what happens when the DIAN (National Tax and Customs Directorate) processes as customs acts that, in reality, concern national taxes such as VAT?

What changed?

Article 140 of Decree Law 920 of 2023 established that customs administrative acts became final once all administrative remedies were exhausted. Article 98 of Law 2586 of 2026 maintained this structure but expressly refers to "finality and enforceability" and adds exceptions to this immediate enforceability.

What does it mean in practice?

As a general rule, customs administrative acts are enforceable once the reconsideration appeal is decided. Consequently, the DIAN (National Tax and Customs Directorate) can initiate collection proceedings and adopt preventive measures, even if the individual has challenged the act in court.

Is that rule the same as the one in the Tax Code?

No. In tax matters, Article 829 of the Tax Code stipulates that challenged administrative acts are only enforceable once the judicial dispute is definitively resolved. In customs matters, however, the general rule allows collection from the date of the administrative decision on the appeal. This difference is substantial because it empowers the DIAN (National Tax and Customs Directorate) to collect before a ruling on the legality of the act has been issued.

Are there any exceptions to immediate enforceability upon termination of the administrative headquarters?

Article 98 stipulates that official assessments and penalty resolutions imposing fines will only become enforceable after a final judicial decision when dealing with Authorized Economic Operators; public entities; persons covered by international agreements ratified and in force in Colombia; and transactions supported by global guarantees. In these cases, the law aligns the customs treatment with that of Article 829 of the Tax Code.

What is the debate that the Law did not resolve?

Law 2586 did not resolve the debate regarding the nature of certain acts issued by the DIAN (National Tax and Customs Directorate). In practice, for example, the Administration has treated as customs acts that materially concern VAT, arguing that they arise from foreign trade operations. This classification has enormous consequences: if the act is customs-related, it can be collected from the moment the appeal is decided; if it is tax-related, it must wait for the final judicial decision.

Therefore, the fundamental issue remains unresolved. The fact that an obligation arises from an import does not mean it loses its tax nature. VAT is a national tax, created and regulated by the Tax Code; therefore, the enforceability of administrative acts that address it must follow tax regulations.

Advice column written by Juan Martín Leaño, lawyer of Customs and Currency Exchange Law For Legal Matters: Customs enforcement: new rule and tax debate