Legal Bulletin



The reference made to “180 days” for the entering into force of the New Customs Statute refers to working days

Terms of time that are statutorily provided do not include holidays as long as this fact is not expressly provided in the law


In its Revenue Ruling No. 10476 of May of 2016, the Colombian Tax and Customs Authority clarifies that the period of one hundred and eighty (180) days set on paragraph 2 of Section 674 of Decree 390 of 2016 for the entry into force of the New Customs Statute, are working days and not calendar days.