Colombian Customs Law: Understanding Recourse
The ordinary recourse in Colombian customs law is presented as a fundamental legal tool for the actors involved in international commercial operations seeking to challenge decisions made by the customs authority, in this case, the National Tax and Customs Directorate. This recourse is mainly regulated (due to being aspects regulated by special norm) in Decree 1165 of 2019 and Decree 920 of 2023, with the Administrative Procedure and Administrative Litigation Code (CPACA) being a subsidiary, establishing the guidelines and procedures to follow. Filing the ordinary recourse (reconsideration recourse) allows affected parties to challenge decisions made by the administration, such as sanctions, and seizures, among others, to obtain a more detailed and fair review of the situation.
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Timeframe for Recourse Resolution: Legal Terms and Conditions
Such guarantee is regulated in Decree 920 of 2023, article 130, granting an unextendable, preclusive, and unmodifiable term of 15 days from notification for its filing. On the other hand, from the administration’s perspective, it has 5 months to decide on the recourse under penalty of administrative silence being considered positive. The customs authority, in turn, is obligated to ensure the right to defense and due process. The resolution of the ordinary recourse can result in the confirmation, modification, or revocation of the initial decision, depending on the elements presented during the process.
Promoting Transparency and Fairness: Benefits of Recourse in Trade
In conclusion, the ordinary recourse in Colombian customs law constitutes an effective means for protecting the rights of economic agents involved in international trade. Its proper application promotes transparency, legality, and fairness in the actions of the customs authority, ensuring a legal framework that fosters a conducive environment for commercial operations and investment in the country.
If you have any doubts and require specialized advice, remember that at GRILLO CORREA CONSULTORÍAS S.A.S., we are available to assist you virtually and in real-time, to achieve the goals and recognition that you and your company deserve.
Drafted by: Dr. Miguel Medina
