The National Government issued Decree 360 of 2021 that modifies the customs regime contained in Decree 265 of 2019, in order to provide legal security to foreign trade users by specifying the substantial and formal obligations that must be met in the customs procedures and regimes. In addition, it temporarily modified the obligation regarding the minimum amount of liquid assets required of customs agencies.
Among the changes contemplated by the Decree are regulations related to modifications of formal and procedural aspects as follows:
I) Eliminates the current prohibition for customs agents, which prevents them from carrying out work as a transporter, consolidator and deconsolidator, cargo and warehouse.
II) The requirement of a favorable concept of qualification of the authorization, authorization or registration of customs users will only be required as a requirement for those users authorized or recognized by the National Tax and Customs Administrative Unit (DIAN).
III) Create the figure of the customs user with simplified procedure.
IV) In the loading processes, the terms of delivery of travel documents are optimized.
V) The release of merchandise is authorized due to its wrong or incomplete description.
VI) Eliminates the value and quantity requirements for postal traffic and express shipments.
VII) New conditions for electronic notification.
VIII) Modify the procedure in relation to the sanctioning regime.
The decree will take effect within the 30 common days following its publication in the Official Gazette.