Export controls

General controls

What general controls are imposed on exports?

As a general rule, exports are not subject to tax payments except for gold, emeralds and coffee. Goods are exported through Export Declarations. Prior approvals must be requested when dealing with food, medicines, cosmetics and live animals for SPS reasons. For all other goods, the invoice, commercial supporting documents and transportation documents are required.

Government authorities

Which authorities handle the controls?

DIAN authorises and controls exports of goods from Colombia. Other authorities (eg, the National Food and Drug Surveillance Institute, the Colombian Agricultural Institute, Anti-narcotics Police and ministries) may intervene in controls when the product requires a prior approval for export: www.invima.gov.co; www.ica.gov.co.

Special controls

Are separate controls imposed on specific products? Is a licence required to export such products? Give details.

In Colombia, there are strict regulations and controls for the imports and exports of weapons, munitions, explosives and dual-use goods. This special legal regime is controlled by the Ministry of Defence and the Colombian Military Industry. Dual-use goods are also included within this regime.

Additionally, Colombia imposes export restrictions on wild animals and goods that are considered of cultural heritage (unless they are destined for exhibitions, in which case a permit from the Culture Ministry is required).

Supply chain security

Has your jurisdiction implemented the WCO’s SAFE Framework of Standards? Does it have an AEO programme or similar?

Colombia is part of the WCO SAFE Standards Framework. Currently, exporters, Importers and Customs Agencies are allowed to be AEOs. Additionally, the Colombian Customs is preparing new regulations so that other actors such as ports can also be AEOs.

Applicable countries

Where is information on countries subject to export controls listed?

There is no list of countries subject to export controls.

There is a list of countries considered as tax havens or harmful preferential tax regimes, but only regarding tax purposes (www.minhacienda.gov.co/HomeMinhacienda; Unique Regulatory Decree 1625/16).

Named persons and institutions

Does your jurisdiction have a scheme restricting or banning exports to named persons and institutions abroad? Give details.

There are no restrictions or bans on exports to persons or institutions abroad.

Penalties

What are the possible penalties for violation of export controls?

Violations of export controls are generally penalised through the imposition of fines. If exports are used to smuggle merchandise, there will be additional criminal penalties and merchandise confiscation.