Eder Sebastian Sepulveda Perez ID: 000427994

EXPORT MODALITIES

1) Definitive export: ART. 346.-Definition. It is the export modality that regulates the exit of
national or nationalized merchandise from the national customs territory for its definitive
use or consumption in another country. It is also considered definitive export, the exit of
national or nationalized merchandise from the rest of the national customs territory to a
free zone under the terms provided in this decree.

Example: Orange export send lemon to the US and that product will be distributed in the
US territory and will be consumed by Americans.

2) Temporary Export for Outward Processing (Art. 289): This is the export modality that
regulates the temporary exit of national or nationalized goods from the national customs
territory to be subject to transformation, processing or repair abroad or in a free zone, and
they must be reimported within the term indicated in the corresponding export
declaration, extendable for one more year.

Example: when there is a process that I cannot do it in the country, so I send it abroad or
to a Free Trade Zone to be processed or repaired. This modality ends when I bring it again
by import.

3) Temporary export for reimportation in the same state (Art. 297): It is the export modality
that regulates the temporary exit of national or nationalized goods from the national
customs territory, to serve a specific purpose abroad, within a specific period of time,
during which they must be reimported without having undergone any modification,
except for normal deterioration caused by the use made of them.

Example: When there is a product that is going to be shown in a trade fair, so this product
will be send to the other country to fulfill a specific purpose.

4) Re-exportation (Art. 303): This is the export modality that regulates the definitive exit from
the national customs territory of goods that were subject to a temporary import modality
or to the transformation or assembly modality.

Example: When a petroleum company send machines to do extraction activities and once
this process is finished, the machines are going to be send back to the country of origin.

5) Export by postal traffic and express shipments (Art. 310): Mail items leaving the national
territory through the official postal network and urgent items requiring prompt delivery to
the addressee, subject to compliance with the legal requirements imposed by other
authorities, may be exported under the postal traffic and urgent shipments modality.

Example: In this export modality we have important companies like DHL or FedEx, in which
you can send items that fulfill the law.

6) Export of samples of no commercial value (Art. 318): Goods declared as such, whose total
FOB value does not exceed the amount established by the National Tax and Customs
 Directorate by means of a resolution, may be exported as samples without commercial
value. It is a serious offense under the customs regime, to submit to the modality of export
of samples without commercial value goods that exceed the FOB value established by the
Directorate of National Taxes and Customs. The exports of samples without commercial
value made directly by the National Federation of Coffee Growers or by Proexport, will not
be subject to the amount established according to the previous paragraph. (article 319,
decree 2685/99) Exceptions (article 320, decree 2685/99) The following products may not
be exported under the modality of samples without commercial value:

 Coffee.
 Emeralds.
 Manufactured articles of precious metals.
 Gold and its alloys.
 Platinum and platinum group metals.
 Goldsmiths ashes, gold residues or gold waste.
 Mineral products containing gold, silver and platinum concentrates.
 Human plasma, human organs, narcotics and products whose export is prohibited,
such as goods that are part of the artistic, historical and archaeological heritage of the
nation.

Exports of coffee samples made by the National Federation of Coffee Growers or those of
this product made through export programs authorized by the Federation are not included
in the prohibition herein foreseen.

Example: If there is a company that is looking forward to make a business with a foreign
company, they can send a sample of their product so the client can prove and use the
sample to see if they would like to make businesses with the company.

7) Temporary exports by travelers (Art. 322): National or nationalized merchandise carried by

travelers who leave the country and who wish to re-import them on their return in the
same state, without payment of taxes, shall be subject to this type of export. Personal
effects carried by travelers leaving the national customs territory shall not be included in
this modality and shall not be subject to declaration

Example: this is the normal luggage that a traveler will carry when leaving the country
because they have a tourism trip for instance.

8) Reshipment (Art. 306): It is the export modality that regulates the exit from the national
customs territory of goods coming from abroad that are in storage and in respect of which
the legal abandonment has not operated nor have been subject to any import modality.
The re-shipment of chemical substances controlled by the National Narcotics Council may
not be authorized.

Example: When a company dedicated to the international commerce use a port in

Colombia to storage some merchandise that is going to have another destination, for
example USA.
9) Exportation of household goods (Art. 326): This type of export will be the object of the
household goods of residents in the country, who leave the national customs territory to
establish their residence abroad. For such effect, they will have to carry out the procedure
of a request for authorization of shipment and the corresponding declaration, in the form
foreseen in this decree for the definitive export, as a single shipment with definitive data.

Example: When someone from Colombia will move to another country like England and
the travelled would like to send his household goods to have them in a new home abroad.

IMPORT MODALITIES

1) Ordinary import (Art 117): Introduction of merchandise destined to remain indefinitely

in the National Territory in free disposition, with the payment of the customs duties
that may be applicable.

Example: when a cellular company like Claro import phones that are going to be sell in
the national territory.

2) Franchise imports (Art 135): This is an import that by virtue of a Treaty, Agreement or
Law, enjoys total or partial exemption from customs duties and on the basis of which
the merchandise is in restricted disposition, except as provided for in the rule that
establishes the benefit.

Example: for instance, McDonalds, all the imported products corresponding to it will
be destined for such purpose and not for benefits of third parties; therefore, it is of
restricted disposition. Until the importer does not demonstrate that the use of this
merchandise is for the franchise it will not remain in free disposition.

3) Reimportation for outward processing (Art 196): the re-importation of merchandise

temporarily exported for processing, repair or transformation, shall cause customs
duties on the value added abroad, including the complementary expenses to such
operations, for which the rates corresponding to the tariff subheading of the finished
product imported shall be applied. The merchandise thus imported shall remain at
free disposal.

Example: when re-importing a computer into Canada due to a PC repair with total or
partial exemptions, but paying customs duties on the repair.

4) Re-import in the same state (Art 140): the nationalized merchandise that has been
temporarily or definitively exported may be imported without payment of customs
duties, provided that it has not undergone any modification abroad.

Example: when we import 4 white stoves to be marketed, but we receive 4 black

stoves, we return them under warranty so no customs duties are paid because they
did not suffer changes

5) importation in compliance with warranty (Art 141): merchandise may be imported

without payment of customs duties, which in compliance with a manufacturer's or
supplier's warranty, has been repaired abroad, or replaces other previously exported,
 which has been damaged, defective or unsuitable for the purpose for which it was
imported.

Example: When we imported TVs from USA without paying customs duties, in
compliance with the agreed warranty, since those TV sets turned out to be defective
and therefore had to be exchanged for others.

6) Temporary import for re-export in the same state (Art 142): it is the introduction into
the National Territory of certain goods, destined for re-export within a determined
period of time without having undergone any modification whatsoever.

Example: When we import sewing machines to be used in our business for 2 months
from the business we have from Korea, to be later re-exported since it did not
undergo any transformation during that time, suspending the payment of customs
duties.

7) Temporary importation for active refinishment (Art 162): It is a temporary import that
allows receiving within the Colombian customs territory, with total or partial
suspension of import duties, merchandise destined to be partially or totally re-
exported within a determined period of time, after having undergone transformation,
processing or repair, as well as the necessary inputs for these operations.

Example: When we import machines to be repaired in the national territory, to be

later re-exported to another country, with total suspension of import duties.

8) Temporary importation for inward processing of capital goods (Art 163): It is the
modality that allows the temporary importation of capital goods, as well as their parts
and spare parts, with suspension of customs duties, destined to be re-exported, after
having undergone repair or conditioning, within a term not exceeding six (6) months
and based on which their disposition is restricted. In duly justified cases, the customs
authority may authorize terms longer than those provided for in this article, up to a
term equal to that initially granted.

9) Temporary importation in development of special systems of import-export (Art 168):

temporary importation in development of special import-export systems is
understood as the modality that allows receiving within the national customs territory,
under the protection of articles 172, 173 and 174 of Decree-Law 444 of 1967, with
total or partial suspension of customs duties, specific merchandise destined to be
totally or partially exported in a determined term, after having undergone
transformation, elaboration or repair, as well as the necessary inputs for these
operations.

Under this modality may also be imported machinery, equipment, spare parts and
parts to manufacture them in the country, to be used in the production and
marketing, in whole or in part, of goods and services intended for export.

10) Temporary imports for industrial processing (Art 244): temporary importation for
industrial processing. It is the modality under which raw materials and inputs that are
 going to be subject to transformation, processing or industrial manufacturing are
temporarily imported by authorized economic operators of the importer or exporter
type and the beneficiaries of the condition of customs user with simplified procedure,
based on which their disposition will be restricted.

11) Temporary importation for transformation and assembly (Art 189): it is the modality
under which merchandise is imported to be submitted to transformation and
assembly processes, by industries recognized and authorized for this purpose by the
DIAN, and based on which its disposition will be restricted. All merchandise imported
under this modality is temporary and will only be used to be modified or transformed
in the country and then returned to its place of origin or to the exporter's destination.

Example: when we import a car engine from Germany to be assembled in our country.

12) Postal traffic and express shipment (Art 192): correspondence, postal packages and
express shipments may be imported under this modality, provided their value does
not exceed two thousand United States dollars (US$2,000) and they require prompt
delivery to the addressee. The imported merchandise, as established for this modality,
remains in free disposition.

Example: when we import a product from AliExpress and meet the requirements
stablished by the customs agency DIAN.

13) Temporary importation by Vallejo plan: It is a mechanism that allows the temporary
importation of goods with total or partial exemption or suspension of import duties
and taxes or with deferral of VAT payment, only and exclusively when these are to be
incorporated through an industrial process, or in a final good destined for export.

Example: when we import sole of shoe because we will be producing shoes that will
be exported later.

14) Travelers (Art 205): It is only applicable to goods that do not constitute commercial
shipments and are introduced by travelers, under the terms provided in Decree 2685
of 1999. These are goods that are introduced occasionally and consist of goods
reserved for personal or family use, or goods that are intended to be offered as gifts,
without their nature or quantity reflecting any intention of a commercial nature.

Example: when returning to the country and you bought an iPhone for your father,
this item will count as a good that won’t be commercialized.

15) Samples without commercial value: samples that are imported for promotional and
advertising purposes, for experimentation, technical and scientific tests as prototypes
of products destined for commercialization.

Example: when you want to make a business with a foreign company so you ask for a
sample and check if the product you would like to bring is good or not.