HEADLINE: Inefficient customs processes hindered Colombia's import operations.
["Import declaration mandatory via MUISCA system", "RI import registration for restricted goods", "Payment of customs duties and VAT"]
Fines up to COP 1 billion; imprisonment up to 10 years
Affected HS Codes: ["All HS codes"]
Issuing Authority: Dirección de Impuestos y Aduanas Nacionales (DIAN)