Temporary Import Declaration Support Colombia (Declaración de Importación Temporal)

A Temporary Import Declaration Support Colombia (Declaración de Importación Temporal) is a formal documentation package supporting the DIAN customs declaration for goods admitted to the Colombian Territorio Aduanero Nacional (TAN) under one of the temporary import regimes established by Decreto 1165 de 2019 — Colombia's thorough Estatuto Aduanero — which replaced Decreto 2685 de 1999 as the primary regulatory framework for customs operations in Colombia.

The legal basis for temporary import regimes in Colombia derives from the general customs authority established in Ley 1609 de 2013 (Marco de Aduanas) and the specific operational provisions of Decreto 1165 de 2019 Articles 161 through 195. The Dirección de Impuestos y Aduanas Nacionales (DIAN), operating under the authority of the Ministerio de Hacienda y Crédito Público through Decreto 4048 de 2008, administers all temporary import procedures through its Sistema Informático Aduanero MUISCA and issues operational guidelines through Resolución 000046 de 2019 and subsequent circulars.

Decree 1165 of 2019 establishes two primary categories of temporary imports. Temporary import in the same state (importación temporal en el mismo estado) under Articles 161 through 174 allows goods to enter Colombia without payment of customs duties (aranceles) or VAT (IVA), on the condition that they will be re-exported within the authorized term without having undergone any transformation or modification. Common applications include: machinery and equipment for construction projects, aircraft and vessels for repair or overhaul, exhibition goods for trade fairs and events, professional equipment accompanying service providers, and goods under the ATA Carnet system to which Colombia adheres through the Convenio de Estambul ratified by Ley 30 de 1997.

Temporary import for inward processing (importación temporal para perfeccionamiento activo) under Articles 175 through 195 of Decreto 1165 de 2019 allows raw materials, components, and parts to enter Colombia temporarily for manufacturing, assembly, repair, or processing operations, after which the finished or repaired goods must be re-exported. This regime serves export-oriented manufacturers (maquiladoras) and repair service providers and is closely linked to Colombia's industrial processing zones and the zona franca regime under Ley 1004 de 2005.

The DIAN implemented the current digital declaration system through Resolución 000046 de 2019 and Resolución 000032 de 2020, which established the electronic procedures for filing temporary import declarations through the MUISCA platform. All customs declarations must be filed by an authorized customs broker (agencia de aduanas) or by importers with direct DIAN authorization under Decreto 1165 de 2019 Articles 49 through 55. The Subdirección de Gestión de Aduanas oversees the authorization and control functions for temporary import regimes.

Colombia's participation in international customs conventions affects temporary import procedures. Through Decisión Andina 617 of 2005 and subsequent updates, the Comunidad Andina de Naciones (CAN) harmonizes customs procedures among Colombia, Peru, Ecuador, and Bolivia, establishing common rules for temporary imports between member states. Additionally, Colombia's free trade agreements — including the Colombia-United States Trade Promotion Agreement (TLC with the US, ratified through Ley 1143 de 2007 and Ley 1166 de 2007), the Colombia-EU Trade Agreement (ratified through Ley 1669 de 2013), and the Pacific Alliance framework — contain specific provisions governing temporary import procedures for goods originating in partner countries.

The supporting documentation package for a Colombian temporary import declaration must demonstrate the commercial purpose of the temporary admission, the technical justification for the authorized term, and the mechanisms confirming re-export compliance. The DIAN may require a customs guarantee (garantía aduanera) under Decreto 1165 de 2019 Articles 96 through 112 to secure the eventual payment of duties and taxes if re-export does not occur within the authorized period.

A Temporary Import Declaration Support document for Colombia is needed whenever a company or individual imports goods into the Colombian TAN on a temporary basis — that is, without the intention of definitively incorporating those goods into the national market — and requires formal documentation to support the DIAN customs declaration and demonstrate compliance with the conditions of the applicable temporary import regime.

The document is required when a construction or engineering company imports heavy machinery, specialized equipment, or prefabricated structures for a specific infrastructure project in Colombia. Under Decreto 1165 de 2019 Article 163, machinery imported temporarily for construction projects may receive an initial term of up to one year, extendable for the duration of the project. The support documentation must identify each piece of equipment (with serial numbers, brand, model, and customs value), the project it will serve, and the entity responsible for confirming re-export upon project completion.

A Temporary Import Declaration is needed when an airline, maritime, or logistics operator imports aircraft, vessels, railway rolling stock, or road transport vehicles for repair, overhaul, or modification at Colombian maintenance facilities. Under Decreto 1165 de 2019 Articles 177 through 186, the inward processing regime for repair operations allows the temporary import of the equipment plus the materials required for the repair, with the obligation to re-export the repaired equipment within the authorized term.

The support document is required when a company participates in an international trade fair, congress, or exhibition in Colombia and temporarily imports display goods, demonstration equipment, or promotional materials. Colombia's adherence to the ATA Carnet system through Ley 30 de 1997 simplifies this process for participating countries, but for non-ATA carnet goods, a full DIAN temporary import declaration with supporting documentation is required under Decreto 1165 de 2019 Article 164.

Temporary import support documentation is needed when a foreign service provider brings professional equipment, tools, or instruments into Colombia to provide specialized services. Medical imaging equipment, scientific instrumentation, film production equipment, and specialized testing devices commonly enter Colombia under this regime. The DIAN requires documentation establishing that the equipment is the personal professional property of the service provider and will depart with them upon completion of the engagement.

The document is also required when a company uses the importación temporal para perfeccionamiento activo regime to import raw materials or components for assembly or manufacturing in Colombia with subsequent export of the finished product. Export-oriented manufacturers in the automotive, electronics, garment, and food processing sectors use this regime to benefit from duty-free inputs while maintaining export commitments tracked by the DIAN through the sistema de seguimiento de perfeccionamiento activo established by Decreto 1165 de 2019 Article 190.

A complete Temporary Import Declaration Support document for Colombia under Decreto 1165 de 2019 must contain the following elements to satisfy DIAN requirements and establish the legal basis for temporary admission of goods into the Colombian TAN.

Importer Identification: Full legal name or business name (razón social) of the importer, NIT or cédula de ciudadanía/extranjería, DIAN customs user code (código de usuario aduanero), registered address, and name and identification of the legal representative or authorized signatory. For companies, the Certificado de Existencia y Representación Legal from the corresponding Cámara de Comercio must be referenced.

Customs Broker Reference: Name, NIT, and DIAN authorization resolution number of the agencia de aduanas or independent customs agent (declarante) authorized to file the declaration on behalf of the importer under Decreto 1165 de 2019 Articles 49-55. The tarjeta profesional (professional license) number of the individual customs agent signing the declaration.

Goods Description: Complete technical description of each item being temporarily imported, including: commercial name (nombre comercial), brand (marca), model, serial numbers or unique identification marks, subheading (subpartida arancelaria) under the Colombian customs tariff (Arancel de Aduanas based on the NALADISA/HS nomenclature), quantity and unit of measure, country of origin, country of export, customs value (valor en aduana) in USD and COP calculated according to the WTO Customs Valuation Agreement (GATT 1994 Article VII) as implemented in Colombia through Decreto 2685 de 1999 Article 234 and Decreto 1165 de 2019 Article 134.

Temporary Import Regime Category: Identification of the specific regime under which the goods are admitted — importación temporal en el mismo estado under Articles 161-174 or importación temporal para perfeccionamiento activo under Articles 175-195 of Decreto 1165 de 2019. For inward processing, the specific operations to be performed (manufactura, ensamble, reparación, transformación) must be detailed.

Justification and Commercial Purpose: A narrative explanation of the commercial or operational purpose of the temporary admission, establishing why definitive import is not applicable. This section must demonstrate that the goods will be re-exported and identify the specific event, project, service engagement, or manufacturing operation justifying temporary admission. For ATA Carnet goods under Ley 30 de 1997, reference to the carnet number suffices.

Authorized Term: The requested temporary admission period, consistent with the maximum terms established by Decreto 1165 de 2019 — up to six months for exhibition goods, up to one year (extendable) for construction equipment, and terms linked to the specific project duration for inward processing operations. Extension procedures under Article 170 and the consequences of exceeding the authorized term must be acknowledged.

Customs Guarantee Reference: Where the DIAN requires a customs guarantee (garantía aduanera) under Decreto 1165 de 2019 Articles 96-112, the type of guarantee (bancaria, de compañía de seguros, or poliza global), the guarantor entity, and the guarantee amount (equivalent to the customs duties and taxes that would apply on definitive import) must be identified.

Re-export Commitment: A formal statement by the importer committing to re-export the goods within the authorized term through an authorized customs point of exit, and to file the corresponding export declaration through the DIAN's MUISCA system. The consequences of failure to re-export — payment of duties and taxes plus customs sanctions under Decreto 1165 de 2019 Articles 593-620 — must be acknowledged.

Entry Port and Customs Office: Identification of the Colombian customs office (Aduana) through which the goods will enter (e.g., Aduana de Bogotá, Aduana de Cartagena, Aduana de Barranquilla, Aduana de Cali, Aduana de Medellín) and the authorized storage location within Colombia where the goods will be kept during the temporary admission period.

Forms-legal.com provides this Temporary Import Declaration Support template as a practical starting point. All temporary import declarations in Colombia must be filed by an authorized customs broker through the DIAN's MUISCA electronic system. Companies undertaking temporary import operations should work closely with their licensed agencia de aduanas to confirm compliance with current DIAN requirements.