COMPLETED DECLARATIONS OF MODIFICATION, LEGALIZATION AND

CORRECTION.
GA4-210101063-AA7-EV01

APPRENTICE: LUISA VIER A

SIGN SIGN

7/ NATIONAL LEARNING SERVICE SENA

TRADE OPERATIONS TECHNICIAN

Sanctioning regime
The sanctioning regime is structured in such a way that customs violations are
classified depending on the regime into violations of declarants of the import,
export, customs transit and border traffic regimes, and customs violations of
authorized, recognized or registered declarants, such such as customs
agencies, free zone users, port and dock owners, international cargo agents,
among others.
 What are the penalties for
breach a
customs obligation?
The sanctions that the DIAN may impose are fines, suspension or
cancellation of the authorization, registration or authorization to carry out
activities as appropriate, and include those administrative infractions that
may be incurred by the subjects responsible for customs obligations.
The customs authority will apply the aforementioned sanctions by the
commission of violations of the customs regime, without prejudice to the
civil, criminal, fiscal or exchange liability that may arise from the
conduct or facts investigated and the obligation to correct the
errors that have given rise to the commission of the same.
Graduality of customs sanctions.
Article 607 of Decree 1165 indicates the way in which the
sanctions will be graduated as follows:
1. When more than one infraction is incurred with the same act or
omission, the most serious sanction will be applied, with the cancellation
order prevailing over the fine. If all of them are sanctioned with a fine,
the highest one increased by 20% will be imposed, without the result
being higher than the sum of all the fines.
2. Infractions incurred in a customs declaration and its supporting
documents will be taken as a single fact, in which case the most serious
sanction will be applied.
3. The commission of the same infraction by a customs user, sanctioned
by a firm administrative act or accepted by virtue of the seizure of its
commission, over the course of the last 5 years will give rise to successive
increases of 20% of the amount of the fine, without such increases
exceeding 100% of the base fine of the calculation. These increases will not
make the violation serious.

Reduction of sanctions
Under the terms of article 609 of Decree 1165, sanctions may also be
subject to reduction for trespass to the commission of the infraction, for
untimely information to 80% of the initial value of the sanction and for
untimely termination of a customs regime and until earlier. of the
intervention of the customs authority.

Disclaimer of liability
The sanctioning regime also contemplates the possibility of exonerating from liability
those users who have committed infractions under circumstances of force majeure,
fortuitous event, unforeseeable and irresistible event caused by a third party other than
the customs officer, compliance with a legitimate order from a competent authority,
other than the customs authority, issued with legal formalities, to save one's own or
another's right from a current or imminent danger, otherwise inevitable, caused by an
external event and which it does not have the legal duty to face, when the obligations
are not met customs through electronic computer services, due to unforeseen and
irresistible failures in the own computer systems, as long as such obligations are
satisfied manually, under the terms and conditions established by the Special
Administrative Unit Directorate of National Taxes and Customs ( DIAN) and in the
case of infractions generated by contingencies in electronic computer services.

Apprehension
Apprehension in the customs regime is a precautionary measure consisting
of the retention of merchandise, means of transport or units of cargo, while
the customs authority verifies their legal introduction, permanence and
circulation within the country.
 Why the apprehension of
goods?
The arrest measure and the confiscation of the merchandise occur on the
occasion of the intervention of the authority in the exercise of customs
control when it notices a fact or an omission that constitutes an
administrative violation.
When the procedure for arrest or confiscation begins, it is necessary to draw
up a record of events which, in addition to other information, must include
the identification of those involved in the procedure and those who appear
as holders of rights or responsible for the actions. merchandise involved,
Dian indicated.
 Correction statement
It is that declaration that is completed to correct the errors of
which deals with article 234 of Decree 2685 of 1999. customs Of
In accordance with the provisions of the second paragraph of the
aforementioned article, the Declaration of Voluntary Correction only applies
once to
those statements that have been accepted. The Declaration of
Correction caused by the customs authority will proceed in the
following events:
In the import process:
1 . Within five (5) or thirty (30) days following the practice of the customs
inspection procedure, as appropriate, in accordance with the provisions of article
128 of Decree 2685 of 1999.
2 . Within six (6) months following acceptance of the declaration, when the
importer is aware of the definitive customs value, or
3 . Within the month following the official notification of the final customs value, in
accordance with the provisions of article 252 of Decree 2685 of 1999.
4 . At the request of the declarant or the importer, when it is intended to correct
errors in the completion of the Import Declaration, other than those contemplated
in the first paragraph of article 234 of Decree 2685 of 1999.
5 . In the sanctioning procedure, within five (5) days following the notification of
the Special Customs Requirement, in which the official settlement of correction or
value review is proposed. The Declaration of Correction will not proceed when an
official correction or revision settlement has been formulated.
 Legalization declaration
It is one that, in accordance with article 228 of Decree 2685 of 1999, is
appropriate to declare goods of foreign origin presented to Customs at the time
of importation, with respect to which any customs obligation has been
breached that gives rise to their arrest. . When there is intervention by the
customs authority, the Legalization Declaration will be deemed to have been
triggered; in other cases it will be voluntary.
 Modification of the declaration
It is one that, in accordance with the provisions of article 235 of Decree 2685
of 1999. It proceeds in the events indicated in Title V of said Decree, and to
terminate the transformation or assembly modality or a temporary import
modality. The modification of the declaration will be presented through the
customs computer system, and as long as the declaration to be modified has
obtained
I raised.
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• https://www.legiscomex.com