In Colombia, a key tool is the Customs Background Certificate (INFAD), issued by the National Tax and Customs Directorate (DIAN). This document is crucial for those actively participating in the customs regime, as it certifies the compliance history of customs obligations by the individuals and entities involved.
WHAT IS THE INFAD?
The Customs Background Certificate, known as INFAD, is an official document issued by DIAN to certify the behavior and compliance of an operator in customs matters. This certificate indicates whether the applicant has fulfilled customs obligations and whether there have been sanctions or proceedings against them related to customs activities.
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IMPORTANCE OF THE INFAD IN INTERNATIONAL TRADE
For companies and foreign trade operators, the INFAD is a letter of introduction that demonstrates their compliance history to business partners, financial entities, and customs authorities. A clean and positive history can facilitate negotiations and establish solid commercial relationships.
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WHAT INFORMATION DOES THE INFAD CONTAIN?
According to the recent concept 100208192-303, issued on April 29, 2024, by DIAN, the following sanctions must be recorded in the customs infractions and background registration system, supported by Article 67 of Decree 920 of 2023:
“ARTICLE 67. COMPUTER SERVICE FOR CUSTOMS OFFENDERS AND BACKGROUND REGISTRATION. The customs infractions and background registration service (INFAD) will record all final administrative acts concerning seizures, sanctions, official customs corrections or review settlements, declarations of non-compliance and enforcement of guarantees, closure of commercial establishments, and other substantive administrative acts issued for violations and/or contraventions of customs regulations, regardless of whether payment has been made. Similarly, legalizations, seizures, and sanctions and rescues liquidated and paid in import declarations will also be recorded.”
Moreover, warning sanctions described in Article 15 of Decree 920 of 2023 are recorded in the INFAD without exception, while those contained in Article 24, numeral 1, subsection 1, of Decree 920 of 2023, are recorded only when they refer to infractions such as:
- Very serious infractions.
- Repeated commission of the same serious infraction within a period of 365 consecutive days, counted from the presentation of the first seizure in that period.
- Repeated commission of the same minor infraction within a period of 365 consecutive days, counted from the presentation of the first seizure in that period.
Therefore, it is clear that voluntary admissions of very serious infractions will always be recorded in the INFAD system. Infractions admitted at 20%, committed for the second time within a period of 365 calendar days, should not be recorded in the INFAD.
If you have any questions and require specialized advice, remember that at GRILLO CORREA CONSULTORÍAS S.A.S., we are ready to assist you virtually and in real-time to achieve the objectives and recognition that you and your company deserve.
Prepared by: Dr. Miguel Medina
