Publicación: Cartilla instructiva sobre la legalización de los documentos aduaneros para las operaciones internacionales de importación y exportación amparadas bajo los numerales cambiarios para giros anticipados
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The purpose of the exchange regime is to promote economic and social development and exchange balance, in order to foster the internationalization of the Colombian economy, promote, foster and stimulate foreign trade of goods and services, facilitate the development of current transactions with foreign countries, stimulate the investment of foreign capital in the country, apply adequate controls to capital movements, seek an adequate level of international reserves and coordinate exchange policies and regulations with macroeconomic policies. One of the objectives of the exchange regime is to stimulate foreign trade of goods and services, a fundamental activity in international trade, since it is necessary to know how international operations are developed in each stage, including in this activity the channeling and legalization of the currency received as a result of the correct performance of the activities in which international business is carried out, in light of the exchange regime in accordance with the country's monetary policy. Instructing the user in matters of foreign exchange obligations - whether a natural or legal person - is essential for the correct control exercised by the National Tax and Customs Directorate, which in accordance with the provisions of paragraphs 4 and 5 of article 3 of Decree 4048 of 2008 has been granted to this entity to direct, manage, control and monitor compliance with tax, customs and exchange obligations for import and export of goods and services, among other activities, as well as to monitor the operations derived from the exchange regime that are not within the competence of another entity.