Colombia DIAN Customs Decree 1165 de 2019

Colombian customs faced significant revenue losses due to inadequate import/export controls.

Key Obligations

Customs declaration, authorized economic operator, import/export procedures, origin certification

Penalty Ranges

Up to 200% of customs value; goods confiscation

Mandatory Deadline: 2019-07-02

Affected HS Codes: All tariff chapters

Issuing Authority: Dirección de Impuestos y Aduanas Nacionales (DIAN)