IMPORT MODALITIES IN COLOMBIA AND THEIR CHARACTERISTICS - ARTE - 2025

The import modalities in Colombia are the different ways of declaring the merchandise that is the object of importation, indicating if it is freely available or if on the contrary it is subject to certain customs restrictions after having received the release.

Depending on the commercial transactions that the importer carries out, the importer may take advantage of the import modality that best suits his requirements and those of his suppliers abroad.

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The release of the goods is the fact by which the customs authority grants the interested parties the disposition of the goods after having complied with the granting of the guarantee or the legal requirements, when there is room for it.

The merchandise is freely available when it is no longer subject to any customs restriction.

The products can be submitted to any of the import modalities in Colombia according to the tax regime to be used, the destination that will be given to the merchandise and other defined situations.

List of import modalities

Common import

It is the entry of merchandise into the national territory from a Colombian or foreign free zone, to stay in the country freely and indefinitely. For this, the corresponding customs taxes must be paid in advance and comply with the legal regulations provided for this purpose.

Import in compliance with supplier warranty

It is the importation without the cancellation of customs taxes of the merchandise that, complying with a guarantee from the supplier or manufacturer, has been repaired abroad.

It also occurs if the merchandise replaces another that has been defective, damaged or inappropriate for the purpose of its importation. Merchandise imported in this way will be freely available.

Duty-free import

It is that import that, according to an agreement, law or treaty, enjoys a partial or total exoneration of customs taxes. Based on this, the disposition of the merchandise will be restricted, except as provided by the regulations that establish such benefit.

Re-importation by outward processing

It refers to the importation of merchandise that was previously exported temporarily to carry out some transformation, elaboration or repair.

It will generate customs taxes on the added value that has been made to the product abroad, including the additional expenses to said operations.

For this purpose, the rates that correspond to the tariff sub-code of the finished product being imported will be used. The merchandise that is imported under this modality will be freely available.

Reimportation of goods in the same state

It is the import, without the cancellation of customs taxes, of a merchandise previously exported permanently or temporarily when it was freely available, as long as it has not undergone any modification abroad.

It must be fully established that the merchandise that is re-imported is the same that was exported and that the benefits and taxes acquired with the export were reimbursed. Merchandise imported in this way will be freely available.

Temporary import for inward processing

It corresponds to the temporary import that admits to receive within the Colombian territory, with a partial or total suppression of import taxes, those products that are destined to be totally or partially re-exported within an established period.

This will happen after some elaboration, repair or transformation has been made, as well as the materials that are needed for these operations.

Under this regime, equipment, machinery, spare parts and pieces or parts to be manufactured in the country or to be used in the manufacture and marketing, partially or totally, of services and goods whose purpose is export may also be imported..

Temporary import for re-export in the same state

It refers to the importation with the elimination of the payment of customs taxes of certain products that are going to be re-exported within a certain period of time, without having undergone any type of modification.

The normal depreciation caused by the use made of them is excepted as a modification, on the basis of which their disposal will be restricted. This temporary import can be of two types:

Short-term

When the merchandise is imported to meet a specific need that will establish its short duration in the country. The maximum term of this import will be six months, extendable for up to three additional months.

Long term

When it refers to the importation of capital goods, in addition to their spare parts, parts and accessories, as long as they come in the same boat. The maximum term of this import is five years.

Import by postal traffic and urgent shipments

This is the modality through which urgent shipments by plane, postal packages and correspondence shipments may be imported by postal traffic, provided that they require rapid delivery to their recipient and their value does not exceed 500 United States dollars. United.

Other requirements are that they must not constitute commercial expeditions, their weight cannot exceed twenty kilos, the measurements must not exceed 1.50 meters in any of its dimensions, nor the sum of the length with the greatest contour must be greater than three meters.

Import for assembly or transformation

Under this modality, the products that are going to undergo assembly or transformation processes by industries that are recognized as such by the competent authorities are imported. They must be accredited for this purpose by the National Customs Directorate, on the basis of which their provision will be restricted.

Import of goods under the modality of urgent deliveries

Through this modality, the National Customs Directorate may authorize, without any prior procedure, the direct delivery to the interested party of certain products that require it.

This is either because they enter as aid for victims of accidents or catastrophes, due to their special nature or because they claim to satisfy an indispensable need.

Samples of no commercial value

Samples with no commercial value are considered goods declared as such whose total value does not exceed $ 5,000 and does not exceed six units.

To import these merchandise, no import license or registration will be requested, unless due to their nature or status they need to comply with requirements or approvals that lead to obtaining import registrations or licenses, according to the provisions established by the Colombian government.

It is important that the commercial invoice specifies that the merchandise is samples without commercial value.

References

1. Carolina Moncayo (2015). What are the import modalities? INCP. Taken from: incp.org.co.
2. Foreign Trade (2019). Import modalities. Taken from: sites.google.com.
3. Bank of the Republic (2019). Goods import regime: arrival and clearance of goods; import modalities. Taken from: banrep.gov.co.
4. DIAN (2019). Frequently asked questions about foreign trade management. Taken from: dian.gov.co.
5. Get Updated (2015). Modalities of importation. Taken from: actualicese.com.