The General Secretariat of the Andean Community (“SGCAN”), through Resolution No. 2582 published on May 7, 2026, resolved the dispute initiated by Colombia regarding the so-called “customs control service fee” imposed by Ecuador on goods originating in or coming from Colombia.
The SGCAN concluded that Resolutions SENAE-SENAE-2026-0006-RE, SENAE-SENAE-2026-0017-RE, and SENAE-SENAE-2026-0031-RE constitute a “charge equivalent to a customs duty” incompatible with the Andean Community Liberalization Program, despite having been formally structured as a “fee”, because:
- It directly affects imports coming from Colombia;
- It is calculated as an ad valorem percentage based on the customs value;
- It is mandatory within the import process;
- It is not directly linked to an individualized service rendered to the importer; and
- There is no reasonable relationship between the amount charged and the cost of the alleged service.
The SGCAN recalled that, according to Andean case law, a “charge equivalent to a customs duty” is not limited to the traditional tax concept of a tax, but rather includes any surcharge that increases the cost of intra-community imports, except for payments effectively linked to specific services associated with the import operation.
The SGCAN ordered the Government of Ecuador to withdraw the charge by May 21, 2026. The classification of the measure as a charge incompatible with Andean Community law constitutes the legal basis for affected importers to initiate actions seeking the recovery of the amounts paid under the fee.
Andrea Moya, Partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144
