THE PRINCIPLE OF FAVORABILITY IN THE SANCTIONARY ADMINISTRATIVE PROCEDURE IN LIGHT OF THE NEW DECREE 920 OF 2023

Customs and/or Transportation (Main Category), DIAN, National Registry of Cargo Dispatch RNDC

ADMINISTRATIVE SANCTIONARY PROCEDURE

On the occasion of the new sanctioning and merchandise confiscation regime in customs matters regulated through Decree 920 of 2023, which modified Decree 1165 of 2019, it is important that customs users are clear about the application of the principle of favorability that allows the actions to be archived.

In that order of ideas, if a conduct was constituted in Decree 1165 of 2019, and the violation is no longer contemplated in Decree 920 of 2023, the administrative actions, both completed and pending to be executed, must be archived. The same will apply if merchandise has been seized or confiscated under causes contemplated in Decree 1165 of 2019 and that are no longer cited in Decree 920 of 2023, since they do not give rise to the application of these sanctioning measures in the new decree.

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Favorability Principle in Customs Sanctions: How Does Decree 920 of 2023 Impact Violations Committed Under Decree 1165 of 2019?

Now, if Decree 920 of 2023 establishes a less burdensome sanction for the administrator, regarding an infraction committed in force of Decree 1165 of 2019, the customs administration must imperatively impose and sanction said commission in an unofficial manner using what is established in the Decree 920 of 2023, the above in application of the principle of favorability.

In the case of seizures and seizures of merchandise carried out in force of Decree 1165 of 2019 and with respect to which Decree 920 of 2023, modified its causes and conditioned its origin to some circumstance that could be more favorable for the customs user, this modification must be used, administering the provisions of the new legislation regulated through Decree Law 920 of 2023.

Key Requirements and Benefits of Decree 920 of 2023 for Offenders

Thus, for the configuration of the principle of favorability, at least in what is disrupted, a sine qua non condition must necessarily be met, that is, punishable conduct cannot exist in the new Decree 920 of 2023 regime or if it still persists, its consequence must be milder and more beneficial for the offender.

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.

Prepared by: Dr. Miguel Medina