Failure to comply with the consolidated payment of the term established in the law may entail serious consequences for those who count with this benefit. According to Decree 0659 of 2024, the consequences vary depending on the term of non-compliance: from a fine without suspension of the benefit, to a suspension of two (2) or six (6) months if the payment is made outside the corresponding month, or if the customs authority identifies the failure. It is important to make payments on time to avoid these effects and maintain the benefit of the consolidated payment, which is currently applicable for authorized economic operators, simplified procedure customs users, and those users who import under the Special Import Declaration.

Last May 22, Decree 0659 of 2024 was issued, which partially amends Decree 1165 of 2019, in order to update the customs regulations.

By means of Decree 0047 of January 30, 2024 “Whereby paragraph 6 of article 240 1 of the Tax Statute is regulated and Decree 2147 of 2016 is partially amended”, what refers to the internationalization plan and the annual sales plan of industrial users of free zones was regulated.

The new Article 138 of the aforementioned Decree established that the non-compliance with the terms for the occurrence of the Positive Administrative Silence would include not only the elapse of the term for the issuance of the administrative act, but also for the notification of the same.