Un nuevo régimen sancionatorio aduanero
Published date | 05 September 2022 |
Author | Gabriel Ibarra |
Law Firm | Ibarra Rimón |
El año pasado, la Corte Constitucional en sentencia C-441, con ponencia del magistrado Jorge Enrique Ibáñez Najar, declaró la inexequibilidad del artículo 5.4 de la Ley 1609 de 2013, según el cual las disposiciones del régimen sancionatorio aduanero, así como su procedimiento, deberán estar consagrados en los decretos que en desarrollo de la ley Marco expida el Gobierno Nacional.
La Corte señaló que los efectos de la declaratoria de inconstitucionalidad quedarían diferidos hasta el 20 de junio de 2023, lo que implica que el Congreso deberá expedir la ley sobre el régimen sancionatorio aduanero antes del vencimiento de ese término.
Lo anterior constituye una oportunidad de oro para corregir algunas deficiencias de las que adolece el actual régimen sancionatorio.
Una de ellas es la concerniente a los recursos que allí se contemplan, especialmente el de reconsideración que es fallado por funcionarios que dependen de la misma seccional de la aduana, lo que implica que no existe la debida independencia. Bien podría permitirse, en algunos casos, prescindir de este recurso para acudir directamente a la jurisdicción contencioso-administrativa, lo que ahorraría tiempo y desgastes innecesarios a los usuarios y a administración.
En este espacio se ha propuesto, en diversas ocasiones, explorar la posibilidad de acoger lo dispuesto en el artículo X del Gatt y del Anexo General del Convenio de Kyoto, que propenden por que los países establezcan instancias especializadas e independientes que se encarguen de dirimir las diferencias que se presenten entre las autoridades aduaneras y los usuarios, para evitar que quien toma estas decisiones tenga la calidad de juez y parte.
Así que podría pensarse en establecer un órgano independiente de la Dian conformado por funcionarios con un periodo fijo, que no fueran de libre nombramiento y remoción y que se encargaran de resolver las apelaciones respecto de sanciones de mayor cuantía.
No se trata de dotar de funciones jurisdiccionales a una entidad del ejecutivo, sino de un ente que...
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