International Commerce Legal Bulletin

1. DEVELOPMENTS IN THE CUSTOMS REGULATION AND FOREIGN TRADE

   Government regulated customs procedures of exports - new requirements were established for the Programs of Plan Vallejo of Raw materials; July 30 is the last day to present information on raw materials matters.

   With Resolution 5656 of June 15, 2010, the National Customs and Taxes Director complemented the regulation of the customs procedures, in physical supports, to advance with the operations of the exports established in the Resolution 4240 of 2000. The new regulation determines the procedures to follow in cases where the IT electronic services have contingencies in their operation, in order to file the request of authorization of shipment, by using the physical supports of the forms or written documents established by the DIAN. Additionally, it establishes the requirements for the physical delivery of the Export Declaration with the autographed signature to obtain the corresponding certification of shipment with the manifest of shipment delivered by the carrier. Finally, it stipulates that this regulation will be applied equally to the procedures that have been initiated with the IT electronic services, which presented flaws during their development.

   This new regulation modifies the grounds and procedures to present declaration of correction in documents corresponding to the export operations in Special Systems of Import / Export Plan Vallejo. Corrections are allowed, in the following cases:

   When the dates of shipment are subsequent to the authorization of indirect operations. When inconsistencies are detected opposite to the consumption pictures (input) - product and the Declaration of Export. Declaration in exceptional cases, fully valid and demonstrated, to indicate that the operation corresponds to the Special Systems of Import - Export, The cases of application of an untimely way of input - product pictures with presentation on a later date of the shipment but in the term of demonstration of commitments. Only for this last case it is necessary an authorization to correct the information. The Division of Management of Customs Records of the DIAN must give this authorization.

   With Resolutions 2236 and 2237 of 2010, of March 11, 2010, the National Direction of Taxes and Customs (DIAN) regulated relevant aspects for the operation of the Special Systems of Import - Export (Plan Vallejo). The above-mentioned resolutions established a new requirement of information to the users of the Raw Materials and Inputs Programs (commodities) by making an update of the Tables Input Product – Cuadros Insumo Producto ("CIP"), as well as a requirement for the constitution of a guarantee in case of acknowledgement of a temporary re-import of products in operations in the use of Plan Vallejo.

   Resolution 2236 of 2010 the DIAN regulated Resolution 3133 of 2008, which established the technical characteristics, procedures and steps for approval of the information of the CIP under programs of Plan Vallejo of Raw Materials and Inputs. The above-mentioned Resolution established that for the CIP's approved before...