Precautionary measures in Law 2586
What should companies take into account regarding the DIAN's control powers?
The new regime strengthens the control tools of the customs authority and incorporates measures that can generate temporary verifications on goods, operations and associated documentation.
Law 2586 reorganizes the precautionary measures in customs matters and specifies the control powers of the DIAN during the auditing actions.
Understanding its scope allows companies to prepare to promptly meet the requirements of the authority and reduce risks in their foreign trade operations.
Verification of economic capacity takes on a more relevant role
Law 2586 establishes more specific criteria for the DIAN to verify the economic capacity of those who carry out foreign trade operations.
Among other things, it may require:
Financial statements for the last two years.
Certification regarding the legal origin of the resources.
Information that allows proof that the economic capacity supports the foreign trade operation.
Why Is This Important?
Financial and documentary management is playing an increasingly important role in supporting the control actions of the customs authority.
What are precautionary measures?
These are mechanisms that allow the customs authority to exercise temporary control over goods, operations or evidence during audit procedures.
They do not constitute a sanction. Their purpose is to preserve the effectiveness of the administrative action while the authority verifies compliance with the regulations.
✓ They can be applied in prior, simultaneous and subsequent controls.
✓ They can also be adopted during investigations or administrative processes.
✓ They must be proportionate and oriented towards a specific purpose.
Why is it important to know them? Because they may require the submission of additional supporting documents or generate control actions on foreign trade operations.
5 measures that companies should know
1- Apprehension
It consists of the retention of goods, means of transport or cargo units while verifying their legal introduction, stay or circulation in the customs territory.
2- Suspension of operations
It can be applied to imports, exports or transits while the competent authority determines whether there are possible infringements related to intellectual property.
3- Immobilization
The merchandise is temporarily placed under the control of the authority while the documentation or compliance with legal requirements is verified.
4- Immobilization and securing of cargo
It is appropriate when inconsistencies are identified in aspects such as weight, number of packages or identification of goods.
5- Follow-up
It allows you to select specific operations to carry out more detailed controls during the nationalization process, without interrupting its normal course.
A key aspect: documentary supports
The lockdown measure may remain in place for up to 5 business days, extendable once for the same period.
During this period, the user may submit documentation that supports the operation and allows proof of the legal introduction, stay or identification of the merchandise.
Document traceability is one of the main defense mechanisms against audits. Having complete and readily available records facilitates responding to requests and contributes to business continuity.
Beyond compliance
The new provisions reinforce the importance of having robust documentation processes, traceability of operations, and internal compliance mechanisms.
Preparing operations from a preventive perspective allows for timely responses to actions by the DIAN (Colombian Tax Authority) and reduces administrative, sanctioning and, where applicable, criminal risks.
A new paradigm demands new decisions
En Araújo Ibarra We accompany organizations to understand and implement the changes that the new Sanctioning and Confiscation Regime for Goods.
To learn how these regulations may impact your foreign trade operations, contact our team of experts:
