Countries › Colombia › Guide › 9. Trade and customs › Customs audits, seizures and appeals in Colombia: seizure grounds, rescue payments, the special customs requirement, reconsideration and deadlines under Ley 2586 de 2026
Customs audits, seizures and appeals in Colombia: seizure grounds, rescue payments, the special customs requirement, reconsideration and deadlines under Ley 2586 de 2026
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Last verified: 2026-10-26 · Status: Changing
Since 19 June 2026 customs seizures, official assessments, fines and appeals follow Ley 2586 de 2026. Goods found without proper declaration or documents can be seized; the owner has 15 business days to object, DIAN 70 business days to decide, and goods can be released earlier against a guarantee of 100 percent of their value or rescued by paying duties plus a rescue charge of 10 to 75 percent of customs value. Fines and assessments start with a special customs requirement answered in 15 business days; decisions can be appealed by reconsideration within 15 business days, DIAN has five months to resolve, and missed deadlines trigger positive administrative silence in the taxpayer's favour.
USD figures use the TRM (tasa representativa del mercado) of COP 3,158.43 per US dollar, valid 24 to 26 October 2026, from the official TRM series certified by the Superintendencia Financiera and published on the national open data portal. Amounts in UVT use the 2026 UVT of COP 52,374 (DIAN Resolución 000238 de 2025). Conversions are for orientation only.
Key facts
| Business days to object to a customs seizure | 15 daysLey 2586 de 2026 art. 45, as of 2026-10-26 · in force |
|---|---|
| Business days for DIAN to decide a forfeiture | 70 daysLey 2586 de 2026 art. 47, as of 2026-10-26 · in force |
| Value at or below which seized goods are forfeited directly | 500 UVTLey 2586 de 2026 art. 48 num. 1, as of 2026-10-26 · in force |
| Rescue charge after seizure, share of customs value | 50 %Decreto 1165 de 2019 art. 293 num. 2, as of 2026-10-26 · in force |
| Business days to answer a special customs requirement | 15 daysLey 2586 de 2026 art. 70, as of 2026-10-26 · in force |
| Business days to file a customs reconsideration appeal | 15 daysLey 2586 de 2026 art. 88, as of 2026-10-26 · in force |
| Term for DIAN to resolve reconsideration | 5 monthsLey 2586 de 2026 art. 94, as of 2026-10-26 · in force |
| Time limit for DIAN to impose a customs sanction | 3 yearsLey 2586 de 2026 art. 20, as of 2026-10-26 · in force |
The rule
1. Goods may be seized (aprehensión) and forfeited (decomiso) on the grounds listed in the law, including goods not presented to customs, foreign goods not declared or not covered by a declaration, surplus packages or weight in warehouses, prohibited goods, unmet legal or administrative restrictions, a non existent address or lack of economic capacity or proof of lawful funds, missing or non matching supporting documents, transit goods not delivered, and short term temporary imports not finished on time. Direct forfeiture, decided in the same act as the seizure, applies to goods worth 500 UVT or less, fuel, alcohol, tobacco and vapes, perfumes, live animals, prohibited, perishable and health risk goods.
Cost to do it: Loss of the goods; if they cannot be seized because not made available, a fine of 100 percent of customs value applies (art. 29). 500 UVT is COP 26,187,000, about US$8,291.
Example: A Barranquilla retailer found with imported phones without import declarations has them seized; at COP 20,000,000 they are below 500 UVT and forfeited directly. / A US$50,000 lot held in a warehouse with surplus packages follows the ordinary forfeiture procedure with a right to object.Ley 2586 de 2026 (customs sanctions and procedures), Art. 26, art. 48 and art. 49, 2026-06-19 official text · verified 2026-10-26 · changed: Ley 2586 de 2026 replaced Decreto Ley 920 de 2023 from 19 June 2026, and applies to operations started before then under the transition rule in art. 112.
Cost to do it: Loss of the goods; if they cannot be seized because not made available, a fine of 100 percent of customs value applies (art. 29). 500 UVT is COP 26,187,000, about US$8,291.
Example: A Barranquilla retailer found with imported phones without import declarations has them seized; at COP 20,000,000 they are below 500 UVT and forfeited directly. / A US$50,000 lot held in a warehouse with surplus packages follows the ordinary forfeiture procedure with a right to object.Ley 2586 de 2026 (customs sanctions and procedures), Art. 26, art. 48 and art. 49, 2026-06-19 official text · verified 2026-10-26 · changed: Ley 2586 de 2026 replaced Decreto Ley 920 de 2023 from 19 June 2026, and applies to operations started before then under the transition rule in art. 112.
2. In ordinary forfeiture, the owner or person responsible has 15 business days from notice of the seizure record to file objections with evidence of lawful entry. Evidence is ordered within 20 business days after that term, and DIAN has 70 business days to issue the decision. Before the decision, DIAN may release the goods against a guarantee of 100 percent of their FOB value or appraisal, filed within the objection term and valid for 15 months. At any time before forfeiture is final, the process ends and goods are returned if the grounds are disproved or the goods are rescued with a declaration, duties, fines and rescue.
Cost to do it: Guarantee premium for 100 percent of value; storage costs while seized are borne by the owner.
Example: An importer whose COP 315,843,000 shipment is seized posts a bank guarantee for that amount within 15 business days to get the goods back while the case runs. / For a US$100,000 seizure, a US$100,000 guarantee valid 15 months frees the goods; DIAN decides on it within 3 business days.Ley 2586 de 2026, Art. 43, art. 45, art. 46, art. 47 and art. 53, 2026-06-19 official text · verified 2026-10-26
Cost to do it: Guarantee premium for 100 percent of value; storage costs while seized are borne by the owner.
Example: An importer whose COP 315,843,000 shipment is seized posts a bank guarantee for that amount within 15 business days to get the goods back while the case runs. / For a US$100,000 seizure, a US$100,000 guarantee valid 15 months frees the goods; DIAN decides on it within 3 business days.Ley 2586 de 2026, Art. 43, art. 45, art. 46, art. 47 and art. 53, 2026-06-19 official text · verified 2026-10-26
3. Goods may be rescued (legalized) by filing a legalization declaration and paying duties plus a rescue charge on customs value: 10 percent for goods in legal abandonment (within the following month) or to correct a wrong or incomplete description voluntarily before DIAN acts; 15 percent for voluntary correction after release that hid a restriction or lowered taxes, or to fix serial number errors; 20 percent for any other seizure ground corrected voluntarily; 50 percent after seizure; and 75 percent after the forfeiture decision but before it is final. Voluntary correction of a description within 30 calendar days of release, with no restriction breached or taxes lowered, carries no rescue.
Cost to do it: Rescue of 10 to 75 percent of customs value plus duties and VAT; acting before DIAN does is the cheapest route.
Example: A COP 315,843,000 shipment rescued after seizure costs COP 157,921,500 of rescue (50 percent) plus duties, against COP 63,168,600 (20 percent) if corrected voluntarily before. / On US$100,000 of goods the rescue charge rises from US$10,000 (voluntary description fix) to US$50,000 after seizure and US$75,000 after forfeiture.Decreto 1165 de 2019, art. 293 as amended by Decreto 360 de 2021, Art. 293 num. 1, 2 and 3, 2021-04-07 official text · verified 2026-10-26
Cost to do it: Rescue of 10 to 75 percent of customs value plus duties and VAT; acting before DIAN does is the cheapest route.
Example: A COP 315,843,000 shipment rescued after seizure costs COP 157,921,500 of rescue (50 percent) plus duties, against COP 63,168,600 (20 percent) if corrected voluntarily before. / On US$100,000 of goods the rescue charge rises from US$10,000 (voluntary description fix) to US$50,000 after seizure and US$75,000 after forfeiture.Decreto 1165 de 2019, art. 293 as amended by Decreto 360 de 2021, Art. 293 num. 1, 2 and 3, 2021-04-07 official text · verified 2026-10-26
4. To impose fines or issue an official assessment, DIAN issues a special customs requirement (requerimiento especial aduanero) within 30 business days after establishing the possible breach or inaccuracy; the respondent answers within 15 business days with objections and evidence (extendable up to 70 business days where restrictions must be cleared). Evidence is ordered within 10 business days, and DIAN has 70 business days to issue the decision. Amounts must be paid within 10 business days after the decision becomes final, or the guarantee is sent for collection. DIAN's power to sanction expires three years after the breach, or eight years where it is also a crime such as smuggling; imposed fines become time barred five years after they are final.
Cost to do it: Answering is free; fines are graded by Ley 2586 art. 14 and 15 and cut to 20, 40 or 60 percent for admission at each stage (art. 19).
Example: An importer receiving a requirement for COP 31,584,300 of underpaid duty answers within 15 business days, or admits and pays 40 percent of the fine. / On a US$10,000 duty underpayment, admitting after the requirement costs a US$400 fine (40 percent of the US$1,000 fine) instead of US$1,000.Ley 2586 de 2026, Art. 20, art. 21, art. 67, art. 70, art. 71, art. 72 and art. 75, 2026-06-19 official text · verified 2026-10-26
Cost to do it: Answering is free; fines are graded by Ley 2586 art. 14 and 15 and cut to 20, 40 or 60 percent for admission at each stage (art. 19).
Example: An importer receiving a requirement for COP 31,584,300 of underpaid duty answers within 15 business days, or admits and pays 40 percent of the fine. / On a US$10,000 duty underpayment, admitting after the requirement costs a US$400 fine (40 percent of the US$1,000 fine) instead of US$1,000.Ley 2586 de 2026, Art. 20, art. 21, art. 67, art. 70, art. 71, art. 72 and art. 75, 2026-06-19 official text · verified 2026-10-26
5. Official assessments, forfeitures and sanction resolutions may be challenged by a reconsideration appeal filed within 15 business days of notice, electronically or at a DIAN office. If the person answered the special requirement or objected to the seizure properly, it may skip reconsideration and sue directly in the administrative courts. Evidence in the appeal is ordered within one month and taken in two months (three if abroad). DIAN has five months to resolve, suspended during evidence; no further administrative appeal lies. If DIAN misses the term for a decision or the appeal, positive administrative silence arises and is declared on request or on DIAN's own initiative.
Cost to do it: Filing is free; only lawyers may act as unofficial agents (art. 31). Court litigation follows Ley 1437 de 2011.
Example: A Medellín importer fined COP 52,374,000 files reconsideration within 15 business days; if DIAN does not decide in five months, it asks for a declaration of positive silence. / A US parent's Colombian subsidiary that answered the requirement can go straight to the administrative courts instead of filing reconsideration.Ley 2586 de 2026, Art. 88, art. 89, art. 93, art. 94, art. 95 and art. 96, 2026-06-19 official text · verified 2026-10-26
Cost to do it: Filing is free; only lawyers may act as unofficial agents (art. 31). Court litigation follows Ley 1437 de 2011.
Example: A Medellín importer fined COP 52,374,000 files reconsideration within 15 business days; if DIAN does not decide in five months, it asks for a declaration of positive silence. / A US parent's Colombian subsidiary that answered the requirement can go straight to the administrative courts instead of filing reconsideration.Ley 2586 de 2026, Art. 88, art. 89, art. 93, art. 94, art. 95 and art. 96, 2026-06-19 official text · verified 2026-10-26
| Situation | Rescue | COP | USD |
|---|---|---|---|
| Voluntary description fix within 30 days of release, no restriction or tax effect | 0% | 0 | 0 |
| Goods in legal abandonment, or voluntary description fix before DIAN acts | 10% | 31,584,300 | 10,000 |
| Voluntary fix after release that lowered taxes or hid a restriction, or serial errors | 15% | 47,376,450 | 15,000 |
| Other seizure grounds corrected voluntarily | 20% | 63,168,600 | 20,000 |
| After seizure | 50% | 157,921,500 | 50,000 |
| After forfeiture decision, before it is final | 75% | 236,882,250 | 75,000 |
Rescue charges on customs value (Decreto 1165 de 2019 art. 293), with an example on goods worth COP 315,843,000 (US$100,000).
| Step | Term |
|---|---|
| Objection to seizure | 15 business days |
| Decision on forfeiture | 70 business days |
| Special customs requirement issued | 30 business days after the breach is established |
| Answer to the requirement | 15 business days |
| Decision on fine or assessment | 70 business days |
| Payment after final decision | 10 business days |
| Reconsideration appeal | 15 business days |
| Decision on reconsideration | 5 months, suspended during evidence |
| Limitation to sanction | 3 years, 8 if also a crime |
| Collection of imposed fines | 5 years |
Key deadlines under Ley 2586 de 2026.
Worked example
- During a post release audit DIAN finds that a Bogotá importer described goods incompletely on a US$100,000 shipment and that the correct subpartida carried a higher duty. Before DIAN acts, the importer could have filed a legalization declaration paying a 15 percent rescue (US$15,000) plus the extra duty (Decreto 1165 de 2019 art. 293).
- Instead DIAN seizes the goods still in the importer's warehouse. The importer objects within 15 business days and posts a US$100,000 guarantee to recover them (Ley 2586 de 2026 art. 43 and 45).
- Rather than litigate, it rescues the goods with a 50 percent rescue (US$50,000) and the duties, ending the process (art. 53). The lesson is that early voluntary correction is several times cheaper.
Step by step
- 1. Run periodic internal reviews of import declarations against invoices, descriptions, serial numbers and subpartidas.
- 2. Correct errors voluntarily before DIAN intervenes, choosing the cheapest legalization or correction route.
- 3. On a seizure, collect proof of lawful import at once and object within 15 business days; consider a release guarantee.
- 4. On a special customs requirement, answer within 15 business days or weigh admission with the 40 percent fine reduction.
- 5. If a decision is adverse, file reconsideration within 15 business days or go to court if you answered properly; diary DIAN's terms to claim positive silence.
Common traps
- Letting the 15 business day objection term pass. The objection must meet formal requirements or it is deemed not filed, although DIAN may still assess evidence that disproves the seizure (Ley 2586 de 2026 art. 45 par.).
- Waiting until after seizure to legalize. The rescue jumps from 10 to 20 percent to 50 percent, and 75 percent after the forfeiture decision (Decreto 1165 de 2019 art. 293).
- Assuming the three year limitation always applies. Facts that are also smuggling, customs fraud or money laundering give DIAN eight years (Ley 2586 de 2026 art. 20 par. 1).
- Not claiming positive silence in time. The request must be made within the term to sue in the administrative courts (art. 96).
- Keeping an outdated address in the RUT. A non existent address is itself a seizure ground and notices go to it (art. 26 num. 6 and art. 99).
Sources
- Ley 2586 de 2026, customs sanctions and procedures, DIAN legal compilation
- Decreto 1165 de 2019, customs regime, DIAN legal compilation
- TRM official series, national open data portal
- DIAN Resolución 000238 de 2025, 2026 UVT
Related pages
- trade/importing-and-exporting
- trade/classification-valuation-and-advance-rulings
- taxes/tax-audits-and-disputes
- disputes/resolving-disputes
- /country/colombia/
- /calendar/
- Live dashboard
Related: Colombia country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide