Failure to comply with the consolidated payment within the established term may have serious consequences for those who enjoy this benefit, such as: authorized economic operators, simplified procedure customs users, and those users who import under the Special Import Declaration. In this regard, according to Article 5 of Decree 0659 of 2024, which partially amended Decree 1165 of 2019, when the consolidated payment is made extemporaneously outside the first five (5) working days of each month in which it should be made, this will entail the sanction enshrined in numeral 1.3 of Article 66, consisting of a fine that increases according to the recidivism, in addition to a possible suspension of the benefit of the consolidated payment, as follows:
- When the consolidated payment is made late, but within the month in which it was due, the penalty will be applied without suspension of the benefit of the consolidated payment.
- When the consolidated payment is made untimely outside the month in which it was due, the penalty and the suspension of the benefit of the consolidated payment for two (2) months shall apply.
- Whenever the customs authority identifies the non-compliance of the payment and requires the user to make it, the penalty and the suspension of the benefit of the consolidated payment for six (6) months shall apply.
Now, in view of the above, the question arises as to whether the application of the sanction and the suspension of the benefit of the consolidated payment constitutes a double sanction, given that in customs matters the prohibition of double sanction for the same infraction or seizure is established as a fundamental principle, underlining that no one can be sanctioned twice for the same facts. However, the customs authority has interpreted that the suspension does not constitute a sanction, but is the result or effect of the failure to pay on time.
This has a great impact for the users who enjoy this benefit, since they face a double consequence that, from a legal point of view, is feasible according to the current legislation.
