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 its acronym in Spanish) and Highly Exporting Users (ALTEX, per its acronym in Spanish) will disappear as of March 22nd, 2020.

Despite the requests from various industries to extend the above term, the Customs Authority (DIAN) has upheld its position.

Simultaneously, DIAN has unilaterally granted the status of “Trusted User” to certain UAP and ALTEX users classified as having a low risk.

The Trusted User status provides the following benefits:

(i) Consolidated payment of import taxes and duties.

(ii) Global guarantee.

(iii) Automatic clearance of imported goods.

(iv) The feasibility of amending the import declarations filed within the corresponding month.

(v) The feasibility of transporting the goods by sea between two Colombian ports when such transport entails trans-shipment through another country.

DIAN has been sending email notifications since last December to the companies who have been granted the status of Trusted User.

The UAP and ALTEX users that do not receive such notice from DIAN must submit new customs guarantees — or amendments to the guarantees previously filed — required to provide coverage for each customs registration granted by DIAN.

Last, it is important to note that DIAN is currently working on a draft resolution that will include a deadline for the submission of the customs guarantees before the Authority.