Colombia DIAN Import Procedures — Decree 1165/2019

Colombian customs faced revenue loss due to import underdeclaration and smuggling.

Key Obligations

["File import declaration in MUISCA system", "Pay customs duties and VAT", "Obtain prior import authorization for controlled goods", "Comply with INVIMA requirements for food/pharma"]

Penalty Ranges

{"underdeclaration": "Fines up to 200% of customs value", "smuggling": "Criminal prosecution"}

Mandatory Deadline: Ongoing

Affected HS Codes: ["ALL"]

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