Publicación:

Guía comparativa en la documentación de los transportadores de carga de acuerdo a los Decretos: 390 de 2016 versus 2685 de 1999

Resumen

The Directorate of National Taxes and Customs was created by Decree 1071 of 1999, a new restructuring is carried out and the Special Administrative Unit Directorate of Taxes and National Customs (DIAN) is organized. Similarly, on October 22, 2008, Decree 4048 modifies the structure of the Administrative Unit of the National Tax and Customs Directorate. On April 26, 2011, Decree 1321 amended and added Decree 4048 of 2008, related to the structure of the Special Administrative Unit of the National Tax and Customs Directorate. On July 17, 2015, Decree 1292 partially modified the structure of the Special Administrative Unit for Taxation and National Customs. (DIAN, 2018) The following guide will be carried out in order to inform all those transporters that consecutively infringe the rules of the current decree 2685 of 1999, since this decree ends work in 2018. This guide seeks to reduce infractions by cargo transporters at the moment of submitting the documentation required by the customs authority before arriving to the National Customs Territory. It also seeks to analyze whether the entry into force in 2019 of decree 390 of 2016 is able to reduce the number of offenders for not documenting cargo before arriving in the National Customs Territory as there may be problems of smuggling, this guide between decrees Updates both officials of the National Tax and Customs Directorate and the transporters who fall into this error, therefore a follow-up is sought from the arrival of the means of transport to the National Customs Territory until the receipt of the cargo or goods.