MULTIMODAL TRANSPORT OPERATION: CONTRACTING AND CUSTOMS TRANSITS IN COLOMBIA
For the completion of a multimodal transport operation from anywhere in the world with a final destination in Colombia, it is necessary to contract the national transport of the cargo by multimodal transport operators from the port to its final destination.
To carry out the transport, it is necessary to subcontract a transport company authorized to perform customs transit since the cargo from the port to its final destination is mobilized under customs control by the National Directorate of Taxes and Customs under the figure of merchandise mobilization with suspended taxes payment.
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In this sense, the multimodal transport operator must be responsible to the National Directorate of Taxes and Customs for the customs duties corresponding to the merchandise subject to its operation; therefore, this value of the duties is part of the value of the merchandise mobilized by national land transport companies.
STATEMENT OF VALUES IN MULTIMODAL TRANSPORTATION: OBLIGATIONS AND RESPONSIBILITIES
Regarding the values to be declared to the transport company, the current legislation of the Commercial Code in its articles 1010 and 1031 makes clear the obligations of multimodal transport operators as senders and of the land transport company: “The value to be declared by the sender shall consist of the cost of the merchandise at the place of delivery to the carrier, plus packaging, taxes, freight, and insurance as applicable” “In case of total loss of the transported thing, the amount of the compensation payable by the carrier is equal to the value declared by the sender for the affected cargo.”
Now, considering the risks that exist on national roads that may lead to a failure to deliver the cargo at the final destination and additionally the obligation of transport companies to indemnify their generators for the value they have declared prior to dispatch, it is important to take into account the value of the cargo declared by the multimodal transport operator to its carrier.
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In line with the above, it must be foreseen whether the value declared to the carrier includes the concept of customs duties or not, since if this concept is not declared as part of the value of the cargo, the transport company will not be obliged to recognize this value to the owner of the merchandise, without prejudice to the fact that the multimodal transport operator is obliged to respond for the customs duties to the National Directorate of Taxes and Customs.
If you have any doubts 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. Nancy Balaguera
