Colombia’s Congress has passed Law 2586 of 2026, adopting a new sanctions and merchandise-seizure regime for customs matters along with the procedure that the National Tax and Customs Directorate (Dirección de Impuestos y Aduanas Nacionales, or DIAN) must follow when penalizing importers and exporters that fail to meet their obligations in foreign-trade operations.

The statute consolidates into a single framework the rules for imposing sanctions and seizing goods, and the administrative procedure DIAN applies when customs duties and disposals are breached. It takes effect upon promulgation and repeals Decree Law 920 of 2023 as well as Article 51 of Law 1762 of 2015.

“The present law has as its object to establish the provisions that constitute the sanctions regime and the seizure of merchandise in customs matters, as well as the applicable procedure to be followed by DIAN for the imposition of sanctions and the seizure of merchandise.” — Law 2586 of 2026, Article 1

The regime applies across the entire national customs territory, without prejudice to special provisions in Colombian law and in the international agreements and treaties the country has signed. Its reach extends, where international law allows, to customs procedures and controls carried out in the territory of another country under binational, multilateral, or regional agreements ratified by Colombia.

The law sets out ten binding principles that the customs authority must observe: favorability, legality, typicity, the prohibition of double sanction for the same infraction or seizure for the same act, the prohibition of analogy, proportionality, good faith, the prevalence of substance over form, harm (lesividad), and due diligence. Under the due-diligence principle, the burden of proof shifts to the investigated party, who can rebut fault by demonstrating that it acted diligently.

DIAN is named as the competent authority to verify the legality of foreign-trade operations and compliance by customs users. The law grants the agency broad audit powers, including the authority to order searches of business premises through a reasoned resolution, inspect accounting records, take samples of merchandise, and impose precautionary measures to preserve evidence. Searches of a person’s home require prior judicial authorization.

Among the law’s central instruments is the Post-Clearance Audit (Auditoría Posterior al Despacho), modeled on standards issued by the World Customs Organization (Organización Mundial de Aduanas) and the World Trade Organization. The audit is designed to support and accompany traders after goods clear customs, with the stated aim of preventing new infractions and promoting voluntary compliance. It can take three forms: a desk audit conducted from available information, an on-site audit at the trader’s premises, and a mixed audit combining both.

The law builds in incentives for traders to correct errors. Through a persuasive-invitation mechanism, an importer or customs user that accepts a proposal can file a correction or proof of payment and close the administrative proceeding, while acceptance and reduction provisions lower the sanction for those who acknowledge the contested facts. The law also distinguishes non-sanctionable formal errors from infractions that warrant penalties.

DIAN’s power to impose sanctions lapses three years after the act or omission that constitutes the customs infraction, the period within which the administrative decision must become final.

For repeat offenders, the law graduates the temporary closure of a business establishment by the value of the seizure, measured in Tax Value Units (Unidades de Valor Tributario, or UVT), ranging from five days for the lowest tier up to 30 days above 5,000 UVT. A separate schedule phases in appraisal thresholds for seizures: from August 1, 2026 for cases below 2,000 UVT, from August 1, 2027 for cases below 4,000 UVT, and from August 1, 2028 for cases below 10,000 UVT.

The overhaul follows years of debate over how DIAN administers customs enforcement, a recurring theme in Colombia’s foreign-trade policy. Finance Colombia has previously reported on DIAN’s tightening of import controls and on criticism of how the agency applies customs rules.

Traders and transport operators have suspended a 19-day blockade at the Rumichaca International Bridge, the primary land crossing between Colombia and Ecuador. The protest, catalyzed by a 50% tax imposed by the Ecuadorian government on Colombian goods, was lifted to accommodate travel and commerce during the Semana Santa holiday period. Despite the suspension of the strike, the regional business community reports that significant economic damage and diplomatic tensions persist.

Ecuador’s President Daniel Noboa (photo: Carlos Silva/Presidencia de la República)

The closure of the border crossing created a substantial disruption in binational economic activity. Estimates from the Cámara de Comercio de Ipiales in Nariño, Colombia indicate that losses reached approximately $5 million USD per day due to freight remaining stationary in the border zone. The Comité Gremial de Trabajadores de la Frontera de Ipiales stated that while the reopening is a responsible gesture for the high-traffic holiday season, current tariff policies continue to threaten hundreds of direct and indirect jobs linked to foreign trade.

The Governor of Nariño, Luis Alfonso Escobar, criticized the trade barriers implemented by the administration of Ecuadorian President Daniel Noboa. Governor Escobar argued that such measures inadvertently encourage illicit activities in the region. He emphasized that instead of facilitating formal commerce, high tariffs drive trade toward illegality, undermining regional security efforts. To mitigate the conflict, the Comunidad Andina de Naciones (CAN) has initiated high-level dialogues. Diplomatic delegations led by Colombian Deputy Minister of Foreign Affairs Juana Castro and her Ecuadorian counterpart, Alejandro Dávalos, held a virtual working group to address pending issues in trade, transport, energy, and hydrocarbons.

“Decisions adopted without considering the reality of our communities have put at risk the livelihood of merchants, transporters, foreign trade workers, and thousands of people who live from binational exchange,” stated the Comité Gremial de Trabajadores de la Frontera de Ipiales.

Diplomatic friction has extended into the energy sector. President Noboa claimed that in 2017, Ecuador assisted Colombia during a potential blackout by charging 1.6 cents USD per kWh, whereas in 2024, Colombia charged an average of 28 cents USD per kWh during Ecuador’s hydroelectric crisis. In response, the Colombian Minister of Mines and Energy, Edwin Palma, clarified that prices during the 2023-2024 El Niño phenomenon reflected the actual costs of production and distribution, particularly when fossil fuel-powered thermoelectric plants using fuel oil and diesel were activated.

The ongoing trade dispute has impacted more than 5,500 companies over the past two months. Diana Marcela Morales, the Colombian Minister of Commerce, Industry, and Tourism, confirmed scheduled meetings with Ecuadorian officials to de-escalate the conflict and establish fair, transparent rules. Concurrently, the Ministerio de Comercio, Industria y Turismo has moved to protect domestic industries by implementing new tariffs on steel and ceramics from countries without existing free trade agreements. These measures aim to counter market distortions and protect a sector that employs more than 50,000 people while promoting circular economy practices and reducing CO2 emissions.

Above photo: Border between Ecuador & Colombia looking towards Ipiales, Colombia (Photo: Cancillería de Colombia)

According to the survey, 55% of Colombians support more trade barriers to imports of foreign goods and services, and while a majority of 54% of Colombians still agree that “Overall, globalization is a good thing for my country,” that number is down a whopping 20 points from the last time the survey was taken in 2019.

The decline in positive views about globalization across the 23 countries averages 10 percentage points. It is steepest in Mexico, Colombia, Chile, and Peru.

Trends show 75% of those surveyed agreeing that expanding trade is a good thing, yet almost 40% believe there should be more trade barriers to limit imports of foreign goods and services. Notably, 36% are neutral or have no option.

Sean Doherty, Head of International Trade and Investment at the World Economic Forum said: “International trade and investment can grow economies, reduce poverty, improve healthcare and empower people worldwide. However, changes caused by trade can be disruptive and painful, and can sometimes undermine local reforms. The seeming contradiction in survey results is understandable: people want more of the good and less of the bad of globalization. To grow the gains and achieve fair outcomes for all, governments need to listen to local priorities and work together on policies related to the environment, jobs, tax, the digital economy and other issues which reach across borders.”

Only 1 in 2 are positive about globalization – down in every country by an average of 10 points since 2019. France, Russia and Belgium have the lowest confidence in globalization, while Malaysia, South Africa, Peru, Brazil and South Korea have the most.

About the survey

These are the results of a 25-country survey conducted by Ipsos on its Global Advisor online platform. Ipsos interviewed a total of 19,017 adults aged 18-74 in the United States, Canada, Malaysia, South Africa, and Turkey, and 16-74 in 20 other markets between March 26 and April 9, 2021.

Sustainable Development Impact Summit 20-23 September
These issues will be addressed at the Forum’s upcoming Sustainable Development Impact Summit. The virtual four-day event is hosted alongside the United Nations General Assembly and brings together global leaders from business, government, and civil society. It will focus on new technologies, policies and partnerships to advance cooperation, accelerate progress, and highlight tangible solutions to our global challenges. Find out more.

Headline image: Image by Tony-Media from Pixabay