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FOREIGN TRADE LOGISTICS AND CUSTOMS

FOREIGN TRADE LOGISTICS AND CUSTOMS

DIAN Legal Opinion on the Suspension of Coactive Collection in Customs Obligations 

Legal Opinion N° 003082 of 2026, issued by the  National Directorate of Taxes and Customs (”DIAN” by its acronym in Spanish) on March 10, 2026,

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FOREIGN TRADE LOGISTICS AND CUSTOMS

Expiration of the UAP and ALTEX status

As set in Decree 390 of 2016 and subsequently in Decree 1195 of 2019, the benefits and obligations of the Permanent Customs User (UAP, per

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