Import Declaration Support Colombia (Declaracion de Importacion)

An Import Declaration Support Colombia (Declaracion de Importacion) is a preparatory document that assists importers in organizing the information required to file the formal customs import declaration with the Direccion de Impuestos y Aduanas Nacionales (DIAN), governed by Decreto 1165 de 2019 (Estatuto Aduanero), which replaced the former Decreto 2685 de 1999, and regulated by DIAN Resolution 46 de 2019 and the earlier Resolution 4240 de 2000 which remains partially in force for procedural matters.

The Declaracion de Importacion under Decreto 1165 Article 174 is the customs document through which the importer (importador) or their authorized Agencia de Aduanas (customs broker, formerly known as Sociedad de Intermediacion Aduanera or SIA) declares before DIAN the goods being imported, the customs regime applicable (importacion ordinaria, importacion temporal, importacion con franquicia, reimportacion, among others under Decreto 1165 Articles 181 through 244), the tariff classification under the Arancel de Aduanas (Decreto 2153 de 2016, based on the World Customs Organization Harmonized System), and the customs value (valor en aduana) determined according to the WTO Agreement on Customs Valuation implemented through Decreto 1165 Articles 71 through 94.

The DIAN -- created by Decreto 2117 de 1992 and reorganized under Decreto 4048 de 2008 as a Unidad Administrativa Especial attached to the Ministerio de Hacienda y Credito Publico -- administers customs duties (aranceles), value-added tax on imports (IVA de importacion under Estatuto Tributario Article 420), and the anti-dumping and countervailing duties established through investigations by the Ministerio de Comercio, Industria y Turismo under Decreto 1750 de 2015. DIAN processes import declarations through the MUISCA electronic system (Modelo Unico de Ingresos, Servicio y Control Automatizado), which generates the numeracion de la declaracion (declaration number) and assigns the selectivity channel (canal de aforo) -- verde (immediate release), naranja (documentary review), or rojo (physical inspection).

Under Decreto 1165 Article 175, the importer must present the following supporting documents (documentos soporte) with the Declaracion de Importacion: the documento de transporte (Bill of Lading, Carta de Porte, or Air Waybill), the factura comercial (commercial invoice), the lista de empaque (packing list), the certificado de origen (when claiming preferential tariff treatment under free trade agreements such as the TLC Colombia-Estados Unidos, TLC Colombia-Union Europea, or the Comunidad Andina agreements), and any required vistos buenos (prior authorizations) from entities such as the ICA (Instituto Colombiano Agropecuario) for agricultural products, INVIMA (Instituto Nacional de Vigilancia de Medicamentos y Alimentos) for food and pharmaceutical products, the Ministerio de Minas y Energia for hydrocarbons, or INDUMIL for controlled substances and arms.

The Ventanilla Unica de Comercio Exterior (VUCE) -- an electronic single window operated by the Ministerio de Comercio, Industria y Turismo under Decreto 4149 de 2004 -- coordinates the electronic filing of vistos buenos and import licenses (licencias de importacion under Decreto 925 de 2013) required before the import declaration can be filed with DIAN. Under Decreto 1165 Article 168, the carrier or its agent must file the Manifiesto de Carga (cargo manifest) electronically with DIAN before the arrival of the vessel or aircraft, enabling DIAN to match the import declaration against the manifest data.

An Import Declaration Support document is needed whenever goods are imported into Colombian customs territory and the importer must file a Declaracion de Importacion with DIAN under Decreto 1165 de 2019.

The document is needed when commercial enterprises import raw materials, intermediate goods, machinery, equipment, or finished consumer products for sale in Colombia. Under Decreto 1165 Article 174, any person or entity introducing foreign goods into Colombian customs territory must file an import declaration within the terms established in the Estatuto Aduanero -- typically within two months from the arrival of the goods (Article 176). Failure to declare within this period may result in abandonment (abandono legal) of the goods under Article 167.

The document is needed when importers must determine the correct customs regime (modalidad de importacion). Under Decreto 1165, the principal regimes include: importacion ordinaria (Articles 181-183) for goods entering the country permanently; importacion temporal de largo plazo (Articles 190-196) for goods entering temporarily for up to five years; importacion temporal de corto plazo (Articles 184-189) for goods entering for up to six months; importacion con franquicia (Articles 206-209) for diplomatic goods and goods under international agreements; and trafico postal y envios urgentes (Articles 235-244) for courier shipments.

The document is needed when importers must calculate the customs duties (tributos aduaneros) applicable to the imported goods. Under the Arancel de Aduanas (Decreto 2153 de 2016), goods are classified under 10-digit tariff headings (subpartida arancelaria) with corresponding ad valorem tariff rates ranging from 0% to 35%. The IVA on imports (currently 19% under Estatuto Tributario Article 468) is calculated on the sum of the CIF value plus customs duties.

The document is needed when claiming preferential tariff treatment under Colombia's free trade agreements. Colombia has trade agreements with: the United States (TLC Colombia-EE.UU., Ley 1143 de 2007), the European Union (TLC Colombia-UE, Decreto 1513 de 2013), EFTA (Ley 1372 de 2010), South Korea (Ley 1747 de 2014), Canada (Ley 1363 de 2009), Mexico (Ley 172 de 1994), Chile (Ley 1189 de 2008), the Comunidad Andina (Decision 571/2004), and Mercosur (ACE 72). Each agreement requires a valid certificado de origen to claim reduced tariff rates.

The document is needed when goods require vistos buenos (prior authorizations) from Colombian regulatory entities. Under Decreto 1165 Article 175, the import declaration cannot be filed until all required vistos buenos are obtained through the VUCE system. Common visto bueno requirements include: ICA authorization for agricultural and animal products, INVIMA registration for food, beverages, pharmaceuticals, and medical devices, Ministerio de Ambiente authorization for wildlife and endangered species products under CITES, and Ministerio de Minas authorization for radioactive materials.

An Import Declaration Support document for Colombia under Decreto 1165 de 2019 and DIAN Resolution 46 de 2019 must compile the following essential information elements that correspond to the fields required in the MUISCA electronic import declaration system.

Importer Identification: Full legal name, NIT (Numero de Identificacion Tributaria), RUT (Registro Unico Tributario) status as importador under Decreto 1165 Article 23, and domicile address. Natural persons importing goods with a FOB value exceeding USD$1,000 must register as importadores in the RUT with activity code 4 (importador). Legal entities must have their NIT active with import-related activity codes.

Agencia de Aduanas: If the importer uses a customs broker, the Agencia de Aduanas must be authorized by DIAN under Decreto 1165 Articles 56 through 68. The declaration must include the Agencia's NIT, authorization level (1 through 4 under Article 58, determining the maximum FOB value per declaration), and the name of the agente de aduanas handling the declaration.

Supplier and Origin: Name and country of the foreign supplier (proveedor en el exterior), country of origin of the goods (pais de origen -- where the goods were manufactured or produced), and country of purchase (pais de compra -- where the commercial transaction was agreed). Under Decreto 1165 Article 75, the country of origin determines the applicable tariff rate and eligibility for preferential treatment under free trade agreements.

Tariff Classification: The 10-digit subpartida arancelaria under the Arancel de Aduanas (Decreto 2153 de 2016, based on the WCO Harmonized System). Correct classification determines the applicable arancel (customs duty rate), IVA rate, and any anti-dumping or safeguard duties. DIAN's classification rulings (clasificaciones arancelarias) under Resolution 4240 de 2000 provide binding interpretations for complex products.

Customs Value: The valor en aduana (customs value) determined under the WTO Agreement on Customs Valuation as implemented by Decreto 1165 Articles 71 through 94. The primary valuation method is the transaction value (valor de transaccion -- the price actually paid or payable for the goods, adjusted for additions under Article 76 including commissions, brokerage fees, containers, packaging, royalties, and transport costs to the Colombian port of entry). When the transaction value cannot be used, alternative methods apply in sequential order (identical goods, similar goods, deductive method, computed method, fallback method).

Customs Duties and Taxes: Calculation of tributos aduaneros comprising: arancel (customs duty -- ad valorem rate applied to the CIF value), IVA de importacion (value-added tax on imports -- currently 19% under Estatuto Tributario Article 468, applied to CIF value plus arancel), and any applicable anti-dumping duties (derechos antidumping under Decreto 1750 de 2015) or safeguard measures. Under Decreto 1165 Article 297, duties must be paid before or simultaneously with the filing of the import declaration.

Transport Document: Reference to the documento de transporte -- Conocimiento de Embarque (Bill of Lading) for maritime shipments under CCo Article 1644, Guia Aerea (Air Waybill) for air cargo, or Carta de Porte for land transport under CCo Article 1010. Under Decreto 1165 Article 175, the transport document number must match the Manifiesto de Carga filed by the carrier.

Vistos Buenos and Licenses: List of all prior authorizations obtained through the VUCE system, including: ICA sanitary permits for agricultural and animal products, INVIMA registros sanitarios for food and pharmaceutical products, import licenses (licencias de importacion under Decreto 925 de 2013) for goods subject to licensing requirements, and any other entity-specific authorizations.

Forms-legal.com provides this Import Declaration Support template to help importers organize the complex information required for Colombian customs processing. For actual filing of the Declaracion de Importacion with DIAN, engagement of a licensed Agencia de Aduanas or an abogado aduanero is strongly recommended.