Legal Bulletin



DIAN issues regulation of the New Customs Statute (Decree 390 of March 7th 2016)

This regulation must be taken into account by all customs users, since with it some articles of the New Customs Statute, which were pending their regulation, will come into force


Through its Resolution No. 41 of 2016, the Colombian Tax Authority— DIAN— regulates important aspects of the New Customs Statute such as the granting of guarantees for customs users (their term, renewal procedure and object); the procedure for the application to the early resolution for the importation of goods; the requirements for the authorization and operation of international logistics distribution centers; and some other rules regarding the notification procedures and publicity of administrative acts.