MULTIMODAL TRANSPORTERS VS. SANCTIONS FOR MISUSE OF ELECTRONIC COMPUTER SYSTEMS
Electronic computer systems from a customs perspective
Electronic computer systems are defined, from a customs perspective, in article 3 of Decree 1165 of 2019 as “(…) those arranged by the Special Administrative Unit of the National Tax and Customs Directorate (DIAN), to carry out the procedures , operations, processes and procedures in customs matters, supported by the software and hardware intended for this purpose.”
Multimodal transporters, being part of the customs regime, are active users of said electronic computer systems since they must issue the Single Document for Customs Transit-DUTA in order to be able to document the operation and obtain due authorization from the DIAN. In this sense, the sanctions related to the use of electronic computer systems stipulated in article 48 of Decree 920 of 2023 are applicable.
Most relevant sanctions
Among the sanctions mentioned, we find as most relevant, for this type of users, the sanctions for improper use of computer systems in scenarios where duplicated documents for customs transit are made or contain information about transporters and/or consignees that are other than the real ones, establishing fines, for said non-compliance, of 1,692 units of tax value-UVT.
Likewise, we can find the sanction for operating electronic computer systems without complying with what is established within the manuals and procedures established by the DIAN, such as the customs transit manual published on the DIAN website with a fine of 725 UVT.
Currently, the National Tax and Customs Directorate-DIAN imposes these sanctions on multimodal transport operators more frequently in scenarios such as incorrect transcription of information in travel documents, choosing incorrect codes according to the operation being carried out. , errors in operation data, among others.
Currently, the National Tax and Customs Directorate-DIAN imposes these sanctions on multimodal transport operators more frequently in scenarios such as incorrect transcription of information in travel documents, choosing incorrect codes according to the operation being carried out. errors in operation data, among others.
If you have any questions and require specialized advice, remember that at GRILLO CORREA CONSULTORÍAS S.A.S., we are willing to assist you virtually and in real time, to achieve the objectives and recognition that you and your company deserve.