DIAN issued Tax Ruling 027 of February 3, 2021 regarding guarantees in customs and foreign trade matterss

On February 3, 2021, DIAN issued Unified Concept 027 of February 3, 2021, putting together its doctrine regarding customs and foreign trade guarantees.

The Concept defines, guarantees, policies, limitations of insurers and guarantors responsibilities, types of guarantees to be granted based upon the customs obligation that will be supported, and establishes that guarantors will be jointly and severally liable for the guaranteed obligations, among others.

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Author: Julián Peña / Derecho tributario / jpena@lloredacamacho.com