Article 289: Customs Declarations

Presentation and Acceptance of Declarations (Art. 289)

• Declarations must be presented and accepted through electronic services of customs sectional directions where the goods are located.
• An exception exists for modifications affecting guarantees, which must be presented where the initial declaration was filed.
• Besides the documents in Article 177, the initial declaration serves as supporting documentation.
• Correction declarations with definitive customs values for events in Article 338(1 & 2) need to be presented and accepted at the customs or tax office where the initial declaration with provisional values was filed.
• For goods initially declared and distributed in various locations, correction, modification, or legalization declarations can be presented and accepted where the initial filing occurred, as long as they don't rectify issues that cause the goods to be misidentified.
• In the case of distributed goods, the importer must certify in writing that the goods are located in different parts of the country.
• When a correction declaration arises from a special customs requirement notification that includes an official correction or value review, presentation and acceptance occur at the customs or tax office that issued the special requirement.

Legalization Declaration (Art. 290)

• Legalization applies to foreign goods presented to customs at import that have breached a customs obligation leading to their seizure.
• These goods can be declared under the import modality corresponding to their nature and operational conditions, either voluntarily or as prompted by customs authorities, as per the decree.
• Legalization is also applicable when the transport means arrival is announced, and travel document details are electronically transmitted, yet goods are unloaded before submitting the cargo manifest and its related documents, provided these are submitted with other travel documents within one business day of seizure, and the goods match the electronically transmitted information.
• Legalization is also applicable when excesses or shortages have been duly reported but remain unjustified by the carrier under the conditions of Article 152
• Legalization also goes into effect upon legal abandonment.
• Legalization is not possible for goods with legal or administrative import restrictions unless compliance with the requirement is proven.
• If legalization is applicable, the goods described are considered presented, declared, and bailed for customs purposes.
• Legalization is also applicable when a prior inspection reveals excess, surplus, or different goods from those on the invoice or supporting documents.
• Legalization is also applicable when variances are present, which may or may not result in a different commodity.
• Legalization is also applicable to finalize long-term temporary import, in compliance with article 214, numeral 5.
• Voluntary legalization of goods is possible to remedy incomplete descriptions, and any mistakes present.

Legalization Declaration (Art. 291)

• The legalization declaration must fulfill requirements, include payment of any related customs duties, and include the amount of bond money.
• Pertinent procedures from Articles 176 and onward and Article 292 apply to it.
• Legalizing goods does not confer ownership or title nor does it remedy unlawful acts during acquisition.
• Should customs intervention reveal an incomplete description that doesn't lead to a different merchandise category, a legalization declaration must be submitted within ten days, or the goods are subject to apprehension or penalties.

Goods Withdrawal (Art. 292)

• The customs authority will approve the merchandise removal the same day the legalization declaration is submitted and accepted, provided the conditions in this section are met and all relevant customs taxes and penalties have been paid.
• This action by customs will automatically stop any ongoing administrative procedures.

Rescuing Goods (Art. 293)

• Goods may be rescued in events of abandonment.
• Goods abandoned legally can be recovered by presenting a Legalization Declaration within the timeframe stated in paragraph 1 of Article 171.
• The declaration must include payment of customs duties plus 10% of the goods' customs value as a rescue fee and proof of storage costs payment.
• Goods imported by the Nation, public entities, international organizations, diplomatic missions, or under international cooperation agreements can be rescued within the same period.
• This requires presenting a legalization declaration without paying the rescue fee, but with corresponding customs duties.
• Legalization with Rescue Payment, in case of a voluntary legalization declaration to correct description, customs duties must be corrected as well.
• Legalization without Rescue Payment is possible when a voluntary declaration is filed to correct quantity errors, description errors or omissions, until the goods leave the primary zone.
• When the importer finds extra quantities of good, the correct declaration can be set voluntarily as long as the origin is provided.

Goods Not Presented to DIAN (Art. 294)

• Goods aren't considered presented if introduced via an unauthorized location within the national customs territory.
• An exception if legitimate forced arrival is configured.
• Additionally, a failure to deliver cargo manifests can result in confiscation of goods.
• Other causes for the same result include a lack of the loading manifest, concealed goods, etc.