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Immediate audit of seizure minutes
Led by Juan Santiago Rodríguez Prieto, we examine the legal grounds cited by DIAN customs auditors against Decree 1165 of 2019, verifying strict tipicidad and absence of analogy.
Customs Enforcement · Detention and Forfeiture of Goods
DIAN Customs Seizure & Confiscation:
legal defense and cargo release with the reference tax-law firm in Colombia.
Customs seizure (aprehensión) is a precautionary measure detaining imported goods under Decree 1165 of 2019, whereas forfeiture (decomiso) is the final administrative act transferring ownership to the Nation. Facing a notice of seizure, importers have statutory rights to submit evidentiary objections and file reconsideration appeals.
5.0 / 5 · 29 reviewsEx-DIANDecree 1165 of 2019Customs Defense
Also via WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote consultations.
Framework of Decree 1165 of 2019
Seizure and forfeiture: two distinct stages of customs enforcement.
Under the Colombian customs regime governed by Decree 1165 of 2019, precautionary seizure (aprehensión) and definitive forfeiture (decomiso) are two sequential yet legally distinct institutions. Aprehensión is a precautionary measure through which customs authorities physically detain merchandise, transport equipment, or cargo units while verifying their lawful entry, stay, and transit within the national customs territory. During this preliminary stage, the importer or owner has not lost ownership of the goods. Decomiso, in contrast, is the final substantive administrative act through which title to the goods is permanently transferred to the Nation after administrative proceedings conclude without disproving the underlying infraction. Both enforcement mechanisms are strictly governed by the principle of tipicidad: DIAN may only order seizure and subsequent forfeiture for the exhaustive statutory grounds expressly enumerated in the decree, with any application by analogy strictly prohibited.
The customs proceeding begins formally with the execution and service of the seizure minutes (acta de aprehensión), in which customs officers must identify the exact statutory ground invoked and itemize the detained cargo. Upon notification, the affected party possesses the procedural right to file a formal statement of objections and submit conclusive documentary evidence —such as import declarations, commercial invoices, transport documents (bills of lading, airway bills), and certificates of origin— proving full compliance with customs law. If the ground is successfully disproved, the goods are ordered released. In addition, Decree 1165 of 2019 provides specialized mechanisms such as posting a replacement guarantee (garantía en reemplazo de aprehensión) to obtain immediate release while the substantive case is litigated, or applying for customs rescue (rescate) where the decree expressly authorizes it. If DIAN issues a final decomiso resolution, the administrative remedy is the reconsideration appeal (recurso de reconsideración), an autonomous customs procedure distinct from the general tax reposición appeal.
Key Customs Legal Concepts
- Aprehensión: precautionary temporary detention; ownership is retained.
- Decomiso: definitive administrative order transferring title to the Nation.
- Strict principle of tipicidad: exhaustive grounds under Decree 1165 of 2019.
- Replacement guarantees and rescate mechanisms authorized by the decree.
- Administrative defense: formal objections and recurso de reconsideración.
Customs Defense Strategy
Disproving statutory grounds and safeguarding imported cargo.
Every day merchandise remains detained triggers escalating demurrage and storage charges. We deploy rigorous technical defense from the initial seizure minutes.
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Forensic documentary reconciliation
We audit and assemble the international supply chain documentation: import declarations, packing lists, transport documents (BLs, AWBs), certificates of origin, and supplier invoices.
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Replacement guarantee or rescue procedure
We evaluate whether the detained cargo qualifies for posting a replacement insurance bond or bank guarantee to secure immediate cargo release, or if statutory rescate applies.
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Reconsideration appeal and judicial litigation
We file the formal administrative recurso de reconsideración against adverse decomiso rulings and structure nullity and restoration lawsuits if the agency confirms forfeiture.
Specialized Legal Team
Customs attorneys and forensic auditors with insider knowledge of DIAN procedures.
Customs litigation demands profound mastery of port, airport, and border checkpoint inspection protocols.
Director · Tax and Customs Attorney, Ex-DIAN
Juan Santiago Rodríguez Prieto
Possesses firsthand insight into DIAN customs audit and enforcement divisions, structuring tipicidad objections and substantive reconsideration appeals.
Lead Accountant · Customs Valuation & Quantification
Jeysson Pulido
Audits customs valuation bases, import duties (tariffs and VAT), and consistency between import declarations and international commercial invoices.
Certified Public Accountants · Law 43 of 1990
LIGAL Auditores
Reviews import accounting workpapers, corporate inventory records, and commercial ledgers to prove lawful stay and circulation of goods in Colombia.
Professional Standards
What we do not do in customs enforcement proceedings.
We do not promise automatic cargo release
The release of seized merchandise depends strictly on disproving the alleged legal infraction or satisfying statutory requirements for a replacement bond or rescate.
We do not conflate seizure with loss of ownership
Aprehensión is merely a precautionary detention. Prematurely assuming the cargo is permanently lost undermines defense strategy during the crucial objections phase.
We do not appeal under non-customs procedural rules
Customs forfeiture must be challenged exclusively via the customs recurso de reconsideración. Misapplying the tax reposición appeal results in formal procedural rejection.
Technical Defense
Strict tipicidad and substantive customs appeals.
The customs enforcement regime of Decree 1165 of 2019 is governed by the principles of legality and strict tipicidad: discretionary detentions or extensions by analogy are unlawful. Where goods declared under an import entry display minor descriptive discrepancies that do not alter tariff classification or nature, customs officials cannot unlawfully convert a formal defect into grounds for forfeiture. Upon issuance of the seizure minutes, effective legal defense consists of presenting comprehensive documentary evidence and requesting, where legally permissible, replacement guarantees or rescate. Ligal defends importers and traders with the former-DIAN perspective of Juan Santiago Rodríguez Prieto and the accounting backing of LIGAL Auditores.
Notice: against a resolution ordering forfeiture, the administrative remedy is the recurso de reconsideración. It must be filed within strict statutory deadlines proving lawful introduction or stay.
Director
Juan Santiago Rodríguez Prieto
Tax & Customs Attorney · Ex-DIAN
- Calle 99 7A-51, Oficina 206, Bogotá
- +57 319 272 9164
- Free diagnostic within 48 business hours
- 5.0 / 5 on Google · 29 reviews
Customs Control & Litigation
Related procedures in DIAN enforcement.
Defense Roadmap
Customs seizure diagnostic. Free. Response within 48 business hours.
Storage demurrage accumulates rapidly and objection deadlines are strictly enforced. We assess the seizure minutes within 48 business hours. Use the form or open Diagnostic.
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TodaySubmit the seizure minutes
Upload the acta de aprehensión served by DIAN officers along with the detailed description of the detained cargo.
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48 bus. hoursTipicidad and evidence review
We audit import declarations, transport documents, and commercial invoices to disprove the alleged ground or evaluate bonds.
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Within deadlineFiling objections or reconsideration
We draft the formal statement of objections with supporting evidence or file the reconsideration appeal against forfeiture.
Frequently Asked Questions
DIAN Customs Seizure and Confiscation, resolved with technical rigor
Aprehensión is a precautionary administrative measure whereby DIAN physically detains merchandise to inspect its lawful entry, stay, or transit, during which the owner retains title. Decomiso is the final substantive act whereby, after evidentiary proceedings fail to rebut the infraction, title to the goods permanently transfers to the Nation.
The principle of tipicidad requires that DIAN may only seize or forfeit goods when the factual circumstances match with exact precision one of the exhaustive grounds codified in Decree 1165 of 2019. Analogous application or discretionary extension of grounds is legally prohibited.
Upon notification of the seizure minutes itemizing the detained cargo and citing the statutory ground, the affected party has the legal right to file a formal statement of objections and submit documentary proof (customs declarations, invoices, transport bills) to substantiate lawful operations and obtain cargo release.
It is a mechanism authorized by Decree 1165 of 2019 for specific cases, allowing the importer to post an insurance bond or bank guarantee in favor of DIAN to secure physical release of the cargo while the substantive customs dispute continues to be litigated.
Rescate is an exceptional statutory mechanism under Decree 1165 of 2019 that allows the interested party to legalize seized merchandise by submitting an import declaration and paying the applicable duties, taxes, and statutory rescue surcharges prior to the forfeiture order becoming final.
Against the formal resolution ordering the definitive forfeiture of goods, the exclusive substantive administrative remedy is the reconsideration appeal (recurso de reconsideración), which must technically demonstrate the illegality of the ground or procedural invalidity.
The recurso de reconsideración is an autonomous customs appeal established specifically for substantive forfeiture acts. The recurso de reposición is governed by general administrative law (CPACA) and is submitted before the same issuing officer for procedural interlocutory acts.
Ligal is the reference tax and customs law firm in Colombia, led by Juan Santiago Rodríguez Prieto (former DIAN attorney with deep familiarity with customs audit protocols) and the accounting rigor of Jeysson Pulido and LIGAL Auditores (Law 43 of 1990). We defend your cargo with strict evidentiary tipicidad, backed by a verified Google rating of 5.0 / 5 across 29 reviews: https://share.google/VVzMvULrOj8Mj52Au
Confidential Diagnostic
Defend your seized cargo. Response in 48 hours.
Free. Attach the seizure minutes issued by DIAN. We audit the tipicidad of the grounds and structure formal objections or replacement guarantees.