Import Declaration Types & Corrections

• Legalization, correction, and modification options of the declaration for import exist.

Import Declaration Types

• Initial Declaration: A declaration with clearance authorization not preceded by another declaration.
• Anticipated Declaration: Must be presented following decree 572 of 2021, no more than five calendar days before the merchandise arrives in the national customs territory and valid for any type of import.
• For goods arriving by sea or air, from a country considered a short route to Colombia for customs, an obligatory early declaration must be made at least one calendar day before arrival.
• Correction Declaration: Used for rectifying errors under Article 296 of Decree 1165 of July 2, 2019.
• Voluntary Correction Declaration: Only allowed once for accepted and submitted declarations with clearance, as provided in the second paragraph of that article.

Correction Declaration Circumstances

• During the import process: Within 5 to 30 days after the customs inspection, per Article 185 of Decree 1165 of July 2, 2019.
• Within six months post-acceptance: When the importer knows the final customs value.
• Within one month of official notification: According to Article 338 of Decree 1165 of July 2, 2019.
• At the declarant's or importer's request: To correct errors in the Import Declaration different from those listed in the first paragraph of Article 296 of Decree 1165 of July 2, 2019.
• Penalty procedure: Within five days of the Special Customs Requirement notice, proposing an official correction or value review.

Correction Declaration Use

• It aims to correct errors and omissions in a customs declaration.
• Can voluntarily correct errors in a previous declaration once.
• Common corrections include: tariff subheadings, rates, exchange rates, sanctions, and modality etc.

Legalization Declaration

• According to Article 290 of Decree 1165 of July 2, 2019, is for declaring foreign goods presented to Customs at import, where a customs obligation leading to seizure hasn't been met.
• If customs intervenes, the Legalization Declaration is considered provoked; otherwise, it's voluntary.
• Voluntary legalization to rectify partial descriptions, errors, or omissions in the brand/serial number is allowed once with authorization from the Customs Operation Management Division.

Legalization Declaration Circumstances

• When goods are unloaded without submitting the cargo manifest and related travel documents to customs, provided the manifest and documents are submitted the next business day and the information matches electronically transmitted data.
• If excess or shortages are not justified by the carrier, under Article 152 conditions.
• When legal abandonment occurs.
• For cases under paragraph 1 of Article 171 of Decree 1165 of July 2, 2019.
• Legalization is not applicable if the shipment has legal or administrative restrictions.
• If a legal proceeding is found, then the merchandise described in it, will be regarded as presented, declared, as well as recovered for matters of tariff, duty, etc

Declaration Modification

• It is in compliance with Article 297 of Decree 1165 of July 2, 2019, is also allowed to terminate a processing or assembly or a temporary import scheme.
• Modification is submitted through the Electronic Information Service, provided the initial declaration has been cleared.

Declaration Modification Allowance

• It is allowed to change the titleholder or destination in the franchise or exemption import scheme, or to finalize processing or assembly of temporarily imported goods under lease/rental agreements.

Legalization Procedure (Art. 290)

• For foreign goods brought to customs at import with unmet customs obligations leading to seizure, a declaration in the appropriate import mode can be made voluntarily or by customs authority, as defined in this decree.
• This applies to goods that were announced in the form of transit with the transit documents sent to customs electronically, where cargo is unloaded, and there is either no record of a shipping manifest, and/or the supporting documents are submitted within 1 business day that matches what was transmitted.
• Legalization is applicable to goods that were previously informed of excess or shortage (quantities or items) for which the transporter provided no justification, or if abandoned legally by the transporters

Legalization Restriction

• Legalization is not applicable when the shipment requires regulatory restrictions to customs or administrative functions, unless those functions or restrictions are addressed.

• If customs agrees with the legalization agreement, then the item(s) in question is regarded as if it was presented formerly, declared, and recovered.

• When inspecting shipments and excess items are found beyond the declared amount in the shipping document the import declaration has differences between what is listed and merchandise is indeed different the import document and supporting documents have weight disparities.

• To finalize long term import scheme outlined in Article 214, Item 5, payment of customs, any interest, and penalty of Article 616 from the established decree and legalization is presented, before a court establishes action for noncompliance, from said Article 208.

• Partial description of goods, will be addressed only once.

ART. 291 Legalization form is required and all corresponding tariffs and duties that may need to be paid for Application for legalization follow guidelines outlined in Articles 176, 177 Legalization of a shipment does not mean either you own it, nor are illegal activities that may be involved in acquisition of the goods, waived.

• Partial or incomplete shipping document or not matching merchandise customs will ask for Declaration of Legalization in 10 days to address description on the manifest.
• If the product has a serial number and the mistake or oversight (made by the importer) only applies to the serial #.
• If customs inspection determines there is an oversight, there is time to correct it.

ART. 292 Shipping may commence if legalization is declared and accepted by Customs in accordance to this section of this document, Customs will authorize that same day and payment must be made for customs, tariffs, or any other required payments . At this time procedures for penalties for non-compliance are waived. ART. 293 Goods in a shipment can abandoned

Rescue Options for Abandoned Shipments

• Claim of Legal Abandonment within the terms of the declaration Article 171 of this document requires all expenses to be paid customs, tariffs, storage, including 10% of tariffs paid for the abandoned time.
• For shipments imported by the nation, by publicly owned entities, or by internationally sponsored public organizations or by embassies of foreign governments who have abandoned may present a declaration of legalization where some fees are waived

Legalization With Rescue Payment

• When a written Declaration of Legalization is presented without intervention of a Customs Authority which declares partial shipment paperwork (description) customs will levy 10% penalty based on valuation for that rescue . The cost of the underpayment will be paid by the importer to Customs. Legal or admin action will be initiated if restrictions weren't followed
• A 15% penalty is levied for mistakes or ommissions w/ brands.

Declaration of Legalization presented w/o Customs authority

• A 20% penalty will be levied for shipments that may be seized .
• Post Apprehension is made, 50% penalty will be levied for the shipment of good that may be in violation of the shipping (customs declaration) .
• The cost of recovery is 75% of shipment valuation based on customs documents.

Legalization W/o Rescue Payment

• Should advance declarations contains error codes due to errors in qty ,or incomplete descriptions a written statement w/rescue, can correct documents and will prevent seizure(s).
• Customs declaration does not require payment within 30 calendar days after the items leave the distribution hub so long as no legal ramifications results from doing so.

Item(s that do not match declarations

• If within 30 calendar days of the shipment, a claim or legalization, an excess can be written and presented to legal entity (authorities) with supporting documents, or operation(s) which caused the issue that is to be demonstrated this is not the fault of the import entity.
• The DIAN or local Authority of Export/Import Customs division must be involved to establish which penalties or rates the entity is to be charged with.

When goods are not declared

• The import of the product/articles are initiated by the authorized Customs body in accordance to those rules

Shipment considered not declared

• If the transporter (shipping company) does not have proper paperwork and shipping docs
• Transport paperwork
• In the event goods are listed to go to a port when they really did not
• Did not submit manifest This will then result in siezure or forfeiture .

Merchandise not declared to customs The articles of import had errors with the description and or a typo( in the serial number )

Art .296 Declaration for modifications The ability to make modifications is limited due to the tariff codes applied, the operation(modality ), valuation of product, the ability to clear is dictated in article 188. To remedy, the customs authority may inspect the product to ascertain value, or if errors are detected will make appropriate recommendations on how to amend accordingly, or may call upon the applicant of the import permit for help.

• There will be no ability to change the codes with a customs agency once the product hits the port of departure

ART 297

• The import entity may make changes but no penalties will incur.

Explore the various types of import declarations, including initial, anticipated, and correction declarations. Understand the specific circumstances under which a correction declaration is necessary. Learn about the deadlines and regulations governing import processes according to Colombian customs law.