New regulations for rejecting customs declarations

On January 29, 2024, the Customs Authority (SENAE) issued Resolution SENAE-SENAE-2024-0007-RE by which new regulations for rejecting customs declarations in the ECUAPASS customs system, were issued.

The amendments include:

1.    The grounds for rejecting the customs declaration are modified:

–   Causes that do not generate a fine: 
  • Ecuapass system error: The declarant must request the rejection to the District Director. The request will be verified by the Directorate of Information Technology within 5 days.
  • When the rule allows the rejection to carry out a customs procedure or operation: The District Director shall reject the declaration without the need for a request from the declarant.
  • Re-shipment of goods, whether or not taxes have been paid: Rejection may be requested by the declarant to the District Director or be made without his request.
  • The merchandise did not arrive to the national territory after 15 days of the transmission of the declaration: Rejection will be automatic, without request.
  • The merchandise did not enter the primary zone or does not have the transport document associated with it after the term of validity of the transmitted export declaration has elapsed: Rejection will be automatic, without the need for a request.
  • The Customs District determines that the merchandise was not exported after the customs declaration was transmitted: Rejection may be requested by the declarant to the District Director or made without his request.
–   Causes that generate a fine: 

For these causes, the declarant must request the rejection to the District Director:
  • Errors in the transmission of supporting documents that hinder clearance if taxes have not been paid.
  • Errors of transmission that generate taxes for an amount greater than that which corresponds to what is imported.
  • Application of the code of a customs district different from the district where the goods are physically located.
2.    The rejection of the declaration due to errors resulting in the payment of lower taxes is prohibited unless a tariff deferral is obtained after the declaration has been transmitted.

In the following link you can review the complete text of the Resolution:


Andrea Moya, partner at CorralRosales
+593 2 2544144


Fernanda Inga, senior associate at CorralRosales
+593 2 2544144

DISCLAIMER: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm.



Update of customs regimes in the Andean Community


The Andean Community Commission approved Decision 848, through which the alignment of Customs Regimes is updated to facilitate foreign trade operations in the region.

With the purpose of simplifying the operations carried out in the customs of Bolivia, Colombia, Ecuador and Peru, countries member of the Andean Community, the regulatory alignment was updated on the following topics:

– Form and deadlines for submission, transmission, correction and modification of the cargo manifest.

– Authorization for the creation of temporary deposits and term of permanence of merchandise.

– Opportunity and deadlines for submission, correction and documents that accompany the customs declaration of goods.

– Presence of the declarant in the physical examination.

– Deadlines for:

  • Re-importation in the same State;
  • Temporary admission for re-export in the same State;
  • Temporary admission for active improvement; and
  • Final export.

– Incorporation of the concept of Special Economic Development Zone: A duly delimited part of the national territory of each Andean Community Member Country, in which the goods entered there, are considered as if they were not within the community customs territory, with respect to import duties and taxes along with surcharges that may apply.

Decision 848 repeals Decisions 671 and 716, and entered into force on Friday, July 26, 2019, date of its publication in the Official Gazette of the Cartagena Agreement No. 3699. However, in accordance with the Fifth Final Provision, this norm will enter into force in the Republic of Colombia forty-eight (48) months following its publication date.

On the other hand, through Decision 846 of July 26, 2019, the Andean Community Commission stipulated that free zone products or merchandise will benefit from the tariff relief stipulated in the Cartagena Agreement Release Program, as long as they comply with the rules of origin of the Andean Community.

Gustavo García
Attorney of Counsel at CorralRosales