This document discusses temporary admission and re-export rules and regulations in Colombia. It addresses: - Short term temporary admission is allowed for up to 6 months, while long term is allowed for up to 5 years for capital goods and goods needed for operations. - Goods are admitted temporarily for re-export when they are imported to meet a specific purpose. - The temporary admission ends with re-export of goods, import for consumption, destruction, or other scenarios. Failure to terminate results in apprehension of goods or enforcement of warranties. - Aircraft and boats can enter and exit the national customs territory during the authorized term. Containers with controlled goods can also enter and exit without additional documentation.

1. By:
Juanita Suarez Caypa

3. National
Customs
Territory
Re-Export
RESTRICTED
circulation
The temporary admission for re-export in
the same state, may be short or long term
according to the Article 329 of the present
Decree.

4. The merchandise are admitted temporarily for re-export when:
Presentation and
preservation of
the documents

5. In case of capital goods entered under the temporary admission (long term):
Import or
registration
license

7. SHORT TERM
Max. Six (6) Months
LONG TERM
Max. Five (5) years.
Goods that are imported to
meet a specific purpose
Capital goods, parts and accesories
required for normal operation

8. For
the
nation
•By the end of the procedure with
payment of customs duties, default
interest and penalties that may apply.

9. For the temporary admission of goods which come aimed at
scientific, cultural, or recreational sports is not required to adopt
warranty.
For
the
nation

10. DECLARATION OF SHORT-
TERM
DECLARATION OF LONG-
TERM
Custom duties in pesos converted
into units of value tax (UVT) at
rates in effect in the date of its
submission and acceptance

11. The temporary admission end
with:
1. The re-export of the goods;
2. Imports for consumption or
franchise, if the latter might arise
3. Changing job done by the
customs authority in the event of
breach of the obligation as
provided in Articles 334 and 335 of
this Act and the terms and
conditions provided by the Tax
and Customs by general
resolution.
4. The destruction of the goods by
force majeure demonstrated to the
customs authority by denaturation
or destruction of the goods,
provided that the latter has been
performed in the presence of the
customs authority;
5. Legalization of merchandise when
it might arise.
6. Changing Temporary Export Re-
Export Final, upon proof of
payment of customs duties
incurred to date that temporarily
re-exported good.
7. Voluntary departure.

14. FAILURE TO TERMINATION OF TEMPORARY
ADMISSION SHORT TERM
Apprehend of the merchandise
The warranty will be made effective
FAILURE TO TERMINATION OF
TEMPORARY ADMISSION LONG TERM
Declaring failure and sorting make it
enforceable in the amount
corresponding to unpaid fees, default
interest and the amount of the
penalties.

15. DIAN may be declare the termination for default of the regime when
determining the non-payment of fees and owing to half the period
specified in the temporary admission declaration.

18. Financial leasing contracts on goods imported into the country under the temporary
admission of long term without generating the termination, or loss of profits from the
scheme. In enshrined events above, the respective contract shall be retained by the
declarant in accordance with Article 285 of this Decree.

19. These aircraft may leave and enter the national customs territory during the
term authorized in the respective administrative act.
Imported
temporarily
-1 Year

20. For purposes of the referred to in the preceding paragraph, the boats will arrive by
anchoring places or areas authorized and empowered by the maritime authority.
Imported
temporarily

21. The entry or departure of
containers with controlled goods
without requiring the presentation
of a statement or request.
Customs control the entrance
and exit of empty containers,
which must be identified and
individualized by those
responsible.

22. The temporarily imported goods in the long term may be re-exported at any
time during the term of the period stated in the Declaration of temporary
admission, provided it has not been apprehended, and the declarant is
current on dues for the term that has actually been in the country.
RE