INFORMATIVE No. 04-2026-REG

In accordance with said resolution, the fee is calculated on the customs value of the goods and aims to strengthen customs control mechanisms, national security, and the integrity of fiscal revenue, in view of the absence of exit controls in the country of origin. The regulation establishes the applicable regimes, the relevant exclusions, and the procedure for assessment and payment prior to the authorized release of the goods.

For its part, the Government of the Republic of Colombia, through the Ministry of Trade, Industry and Tourism, made public a draft decree through which it would adopt reciprocal trade and national security measures in response to the Ecuadorian measure. Said draft decree provides for the imposition of a 30% tariff determined based on the customs value on goods originating from Ecuador, which are expressly identified through specific tariff headings and subheadings, as well as temporary restrictions on the entry of certain goods by land, in particular through the Ipiales and Puerto Asís border crossings.

From the perspective of Andean Community law, Articles 72 and 73 of the Cartagena Agreement establish that, by virtue of the Program for the Liberalization of Goods, “charges” on the importation of goods originating in the Member Countries of the Andean Community must be eliminated. Charges are understood as any surcharge affecting imports, except for fees when they correspond to the approximate cost of the services rendered.

While the resolution issued by SENAE establishes that the fee is imposed to cover the “customs control service,” it must be determined whether such service is provided in a general or particular manner to the importers subject to payment, and whether its amount corresponds to the cost of providing such service. Otherwise, the General Secretariat of the Andean Community may characterize the fee as a charge, order its withdrawal, and the refund of the amounts paid.

Our team remains attentive to the final publication of the Colombian decree and to any pronouncements within the framework of the Andean Community, and is available to analyze the specific impact of these measures on our clients’ foreign trade operations.