U.S. exporters should be aware that their importers in Colombia must follow the basic steps below to complete an import transaction into Colombia. The process has been significantly impacted by Decree 659 of 2024 issued by the Ministry of Finance and Public Credit, which introduces stricter procedural requirements and enhanced customs controls.

Importer Registration 

All importers must be legally registered in Colombia, possessing a Tax Identification Number (NIT) and registration in the Single Tax Registry (RUT) with the National Tax and Customs Directorate (DIAN). Registration with the VUCE (Single Window for Foreign Trade) platform is also mandatory.  

In certain cases, importers must obtain prior approval from the Ministry of Commerce, Industry and Tourism (MinCIT) for the Import Registration Form or Import License, particularly for goods subject to special controls.  Additionally, when applicable, importers must secure permits from pertinent government agencies, such as INVIMA (for health-related products), ICA (for agricultural goods), or any competent authorities, before the cargo departs from the country of origin. 

For food and feed products, modifications to key details like the exporting facility are no longer permitted after the shipment has left the port, even with a fine, leading to rejected shipments. It is crucial to ensure all permit details are accurate before departure.

For many unrestricted products, this step may be bypassed, and importers may proceed directly to filing the Import Declaration with DIAN, which contains detailed product information, tariff classification, and payment details.

Identifying the correct 10-digit tariff subheading for the goods is crucial as it determines applicable tariffs, duties, taxes, and regulations.

Import Declaration and Customs

An import declaration must be submitted to DIAN containing details from the import registration, duty and tax payments, and payment information. For values exceeding $1,000, Customs Brokers should do all the paperwork for the Import Declaration (‘Declaración de Importación’) and get the shipment out of Customs. 

For imports valued at $5,000 FOB or higher, an Andean Customs Value Declaration (Declaración Andina de Valor en Aduana) detailing the customs value is necessary. 

Applicable import duties, Value Added Tax (VAT), surcharges, and other fees must be paid at authorized financial institutions.

Advanced Declaration Requirement

As of June 2024, all importers must file an Advanced Declaration at least 48 hours before cargo arrives in Colombia, in compliance with Decree 659 of 2024. Failure to comply with this requirement can result in fines or seizure of goods.

This declaration must be updated after the submission of the Unloading Report with Inconsistencies, but before requesting authorization for payment, entry, release, or inspection of the goods. This requirement applies even to Authorized Economic Operators (AEOs), except in the following cases:

•    Imports from Free Trade Zones
•    Corrections, amendments and legalization declarations
•    Initial declaration of an urgent delivery
•    Postal traffic and urgent shipments
•    Import of means of transport that have suffered damages or breakdowns while in the national customs territory.
•    Importation of electrical energy, oil and liquid fuels derived from petroleum
•    Import of waste, scrap or parts resulting from industrial transformation, processing, or manufacturing.
•    On-board provisions for consumption and carry-out that must be declared for ordinary import 
•    Reusable general cargo units, containers, and seals referred to in Article 210.
•    The importation of goods that have entered the national customs territory under the passenger modality.
•    The parts and spares necessary for navigability or airworthiness
•    The temporary importation of means of transport for tourists and private aircraft for the transport of passengers, as referred to in Articles 216 and 217.
•    Direct and indirect transshipments entering international logistics distribution centers or public warehouses that are located at the point of arrival because their destination is not the national customs territory.
•    Goods consisting of war or reserved material that are consigned to the military forces or National Police.
•    Goods destined for the free port of the Archipelago of San Andrés, Providencia, and Santa Catalina that must complete the procedure provided for in Article 516.
•    Goods that the DIAN defines in a general resolution based on corresponding technical studies.
 

Failure to present the Advanced Declaration form will result in a fine of 1% of the free-on-board (FOB) value, not exceeding 300 TVU per transport document. If goods arrive without the required declaration, the importer must pay the fine and submit the import declaration within two days for air shipments and five days for sea shipments. If the declaration is not submitted within these timeframes, the goods will be legally considered abandoned, and ownership will be transferred to the customs authority.

If the Advance Declaration is submitted late, the fine will be reduced to 80%. For the declaration to have legal effect, it must be accompanied by payment of the corresponding fine. If the fine is not paid, the declaration, although submitted, will have no legal effect, and the goods will be subject to seizure and confiscation.

As of May 2025, the new Advanced Declaration requirement is not yet in force, since the National Directorate of Taxes and Customs (DIAN) is still in the process of upgrading its IT systems to implement the new process. However, DIAN expects the system to be operational by the end of 2025 or early 2026. Once enforced, these changes will impact all exporters to Colombia, as well as customs agencies, primary customs zones, importers, and operations involving Free Trade Zones and tariff classifications. 

Legal Abandonment

If the advance import declaration or the entry declaration is not submitted on time, due to failure to update the advance import declaration or the entry declaration, or due to failure to attend the DIAN inspection, the goods will be considered legally abandoned. 

If goods arrive without the required declaration, the importer must pay the fine and submit the import declaration within two days for air shipments and five days for sea shipments. If the declaration is not submitted within these timeframes, the goods will be legally considered abandoned, and ownership will be transferred to the customs authority.

Customs inspections 

Once the cargo arrives in the country, the information fields submitted in the Advance Declaration can be updated. After this update, it is subject to selectivity to determine whether it will be inspected (not all cargo will be inspected; this will depend on profiling) or automatic payment, and after payment, the release will be issued.

This update is performed after the download and inconsistency report is completed, which will facilitate the update. Customs officials are responsible for inspecting merchandise to verify that the description and classification are consistent with the importer’s declaration, and aim to detect fraud, foreign exchange irregularities, and tax evasion. 

Transfer to the warehouse or Free Trade Zone 

If payment authorization, release authorization, or entry authorization is rejected at the place of arrival, a declaration of correction, legalization, or initial import must be filed at that place, or in case of dispute, the document must be transferred to a warehouse. The goods will be held in the warehouse for up to one month before being declared abandoned.

The departure of goods from the place of arrival that are under customs control must have a traceability device (transfers to a public or private warehouse or free zone).

If the declarant requests authorization to transfer the cargo to the warehouse and intends to make payment there, the payment authorization document and the traceability device will serve as the supporting documentation for the transfer.  The goods will not undergo another physical inspection during this period. Instead, the dispute will be resolved through documentation review or via the relevant electronic systems.

No payment is required for transfer to a Free Trade Zone. It must be done with authorization from the Income Declaration. The customs document is the Entry Declaration, required by the Free Trade Zone operator. 

Entry declaration

The entry declaration is a customs document used by the declarant to record detailed information about merchandise that will be transferred into specific types of facilities, including: (i) free zones, (ii) international logistics distribution centers, (iii) private warehouses for transformation and/or assembly, (iv) private warehouses for industrial processing, (v) warehouses for international distribution, (vi) warehouses for on-board stores for consumption and transport, and (vii) free warehouses. Depending on the situation, this declaration can be submitted as either an initial or an advance declaration.

Import documentation

To complete the import process in Colombia, importers must gather and present several key documents. While requirements may vary depending on the product type and country of origin, the following are generally needed:
•    Commercial Invoice
•    Packing List
•    Import Registration or Import License, if required
•    Certificate of Origin, depending on the product and country of origin
•    Advanced Import Declaration (pre-arrival)
•    Import Declaration
•    Entry Declaration
•    Transport Document (Air Waybill or Bill of Lading)
•    Importer must have digital signature certified by ONAC
•    Andean Customs Value Declaration, (for shipments ≥ $5,000 FOB)
•    Other Certificates or Authorizations, if required (e.g., health, agricultural, or safety permits)

The importer must keep import documents for a period of no less than five years. Importers should confirm with their customs broker or the VUCE platform whether additional documentation or permits are needed for their specific products and should ensure all documents are complete and accurate before shipment to avoid delays or penalties.

Key Steps for Exporting to Colombia

U.S. exporters intending to ship goods to Colombia typically follow these essential steps:

1.    Remit the pro-forma invoice.
2.    Obtain acceptance of conditions from the client (letter of credit, draft bill).
3.    Negotiate (through a local financial institution) the letter of credit/draft bill from the endorsing foreign bank.
4.    Present the certificate of origin (when necessary) with a copy of the commercial invoice, and other certificates required by the country of destination (textile visa, phytosanitary certificates, etc.).

U.S. exporters are not required to complete Colombian export documentation. Instead, they must comply with U.S. export regulations (such as filing Electronic Export Information if required) and provide the Colombian importer with all necessary commercial documents. 

Most of Colombia’s foreign trade procedures have been streamlined through the Single Window for Foreign Trade (VUCE), which gives users access to forms, online payments and follow-up on requests and processes related to an import or export operation.

Key Considerations for U.S. Exporters:

•    Engaging experienced freight forwarders and customs brokers is highly recommended to navigating Colombia’s evolving customs regulations. 
•    Maintaining close coordination with the Colombian importer is essential to ensure completion of all required documentation.
•    Stay up to date with regulatory changes by regularly monitoring the official websites of Colombia’s National Directorate of Taxes and Customs (DIAN) and the Single Window for Foreign Trade (VUCE), as requirements can change due to new legislation or technical system updates.
•    Ensure comprehensive and organized record-keeping for all documentation, including transport documents, declarations, certificates, and permits.