On 15 October 2026, the DIAN released Concept 0510-2026 addressing the importer’s obligation to verify the identity and legitimacy of the manufacturer of imported goods, as mandated by Article 434 of Decree 1165 of 2019 (Customs Regime) and the recent WTO Trade Facilitation Agreement commitments. The concept establishes a due-diligence framework that shifts significant compliance burden onto Colombian importers, particularly those sourcing from high-risk jurisdictions or complex supply chains.
Key Takeaways
- Mandatory Manufacturer Due Diligence: Importers must obtain and retain a “Manufacturer Identity Dossier” including: (a) the manufacturer’s legal name, tax ID, and registered address; (b) proof of manufacturing capacity (factory licenses, ISO certifications); (c) a declaration that the manufacturer is not subject to sanctions by OFAC, UN, or EU lists. This dossier must be updated annually or upon any change in the supply chain.
- Origin Certification and Traceability: For goods claiming preferential tariff treatment under free trade agreements, the importer must secure a manufacturer’s affidavit confirming the goods’ originating status, supported by a bill of materials and production process description. The DIAN may request direct verification through its international customs cooperation channels.
- Penalties and Mitigation: Failure to maintain the dossier exposes the importer to a fine of 100% of the customs duty omitted (minimum 10,000 UVT) under Article 613 of the Customs Statute. A voluntary disclosure program allows importers to regularize past imports within 6 months with a 50% penalty reduction, provided no audit has commenced.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement