Nuevo régimen sancionatorio aduanero
Law Firm | Lloreda Camacho & Co |
Author | Diana Ramírez |
Published date | 27 June 2023 |
NUEVO RÉGIMEN SANCIONATORIO ADUANERO
De acuerdo con la Sentencia C-441/21, mediante la cual la Corte Constitucional declaró inexequible el numeral 4 del artículo 5 de la Ley 1609 de 2013, con efectos diferidos hasta el 20 de junio de 2023, el Gobierno Nacional expidió el 6 de junio de 2023 el nuevo Régimen Sancionatorio Aduanero que empezó a regir el 9 de junio de 2023.
Dentro de las principales modificaciones introducidas por el Decreto 920 de 2023 encontramos las siguientes:
- La primera infracción en la que incurra un obligado aduanero en un lapso de 3 años, catalogada leve, no será objeto de sanción pecuniaria si se corrige.
- Se crea la sanción de amonestación.
- Se establece la sanción mínima de 10 UVT (Unidad de Valor Tributario).
- Se elimina el procedimiento de cancelación del levante.
- Se crea el comité de Revisión de Aprehensiones, como una instancia de verificación de esta medida cautelar, garantizando el derecho de defensa de los obligados aduaneros. Esta no es una instancia procesal, por lo que su agotamiento es potestativo.
- Posibilidad de reducir la sanción por imposibilidad de aprehensión al 80%, siempre que medie allanamiento antes de la firmeza de la sanción.
- Se establecen 5 categorías de infracciones (i.e. Tipos sancionatorios en blanco) que corresponderán a los incumplimientos de nuevas obligaciones, que se crearán una vez sea actualizado el régimen sustantivo aduanero. Esto permitirá que existan normas sancionatorias que se adapten fácilmente a los cambios del régimen sustantivo.
- Se establece la notificación electrónica como mecanismo preferente de...
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