Temporary import allows goods to enter the national customs territory for a limited time and then be re-exported, nationalized or otherwise closed out under Decree 1165 of 2019. The short-term modality pays no customs taxes (they are assessed only for the purposes of the guarantee); the long-term modality assesses them and defers payment in semiannual installments. Choosing poorly, or letting the term expire without closing out the modality, can end in seizure of the goods, enforcement of the guarantee and penalties. Ligal designs the strategy, controls the expiry calendar and represents you before DIAN end to end with ex-DIAN attorneys and CPAs.
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Temporary import is a modality of the import regime governed by Decree 1165 of 2019 (Colombia's customs regulation) that authorizes foreign goods to remain in the national customs territory for a term, for a specific purpose and under a guarantee. There are two main variants. In short-term temporary import for re-export in the same condition (Art. 201 no. 1), the maximum term is six months from release (levante), with a possible three-month extension under the applicable regulations and DIAN doctrine, and no customs taxes are paid: they are assessed only for the purposes of the guarantee. In long-term temporary import (Arts. 201 to 203), customs taxes are assessed and payment is deferred in semiannual installments paid in arrears.
The critical point is close-out. Under Article 208, before expiry the importer must end the modality: convert it to an ordinary import or an import with exemption (or obtain release), or re-export the goods (Arts. 214, 215 and 380). If it does not, in short-term imports seizure and enforcement of the guarantee follow; in long-term imports, an act of non-compliance and also enforcement of the guarantee (Art. 30 of Legislative Decree 920 of 2023). On top of this come the consequences set out in the same legislative decree, such as the ground for seizure in Art. 69 no. 20 and the fine of 200% of the customs value in Art. 72 when the goods are not made available to DIAN. This page explains the regime and how to manage it; the defense against seizure is developed in the related pages.
Key points of temporary import
We support importers, machinery lessees, project contractors and industrial companies from choosing the modality through close-out or, when needed, defense before DIAN.
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This is a financial planning decision, not only a customs one: we analyze cash flow, cost and enforceability of the guarantee, taxes assessed or deferred, the real duration of the project and the likelihood that the asset will be nationalized. We define the most suitable modality before the declaration is filed.
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We review the constitution of the guarantee and the assessment of customs taxes by modality: in short term they are assessed only for the guarantee; in long term they are assessed and paid on a deferred basis in semiannual installments. We verify that values and classification are correct from the start.
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We build a control panel with the release date, expiry, extension window and pending installments of each declaration, with staged alerts so no operation reaches its limit without a decision on close-out.
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We execute the end of the modality before expiry: conversion to ordinary import or import with exemption, obtaining release, or re-export with shipping certification within the term, coordinating customs agent, carrier and supporting documents.
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If the term has already lapsed, we assess the status of the goods, the guarantee and any administrative act issued, and take on the defense before DIAN end to end: responses to requests, challenging the seizure, the enforcement of the guarantee and penalties, with criminal defense coordinated when the case requires.
Temporary import combines customs law, the financials of the operation and accounting control of guarantees and taxes. Our team brings these disciplines together in a single front.
Managing Director · Ex-DIAN
Tax attorney and specialist with experience inside DIAN. He knows first hand how expiry dates, guarantees and breaches of import modalities are reviewed.
Senior customs attorneys
Specialists in import modalities, close-out of the modality, re-export, seizure, enforcement of guarantees and challenges to customs administrative acts.
CPAs and tax auditors
Experts in the assessment of customs taxes, accounting control of deferred installments and guarantees, and the financial effect of choosing one modality over another.
Each case depends on the facts, the supporting evidence and the authority's decision. We offer serious legal analysis and technical defense, not outcomes.
Letting the modality expire hoping nobody notices is the costliest scenario. We prefer to close out on time, even if that means nationalizing or re-exporting.
The guarantee and the assessment of taxes require prior review of value, classification and modality. We do not leave them until DIAN questions them.
At Ligal we combine the inside view of the auditor with the practical view of the operation. We work on real cases of importers who must choose the right modality, complete close-out or respond to DIAN when the term has already lapsed.
The information on this page is general and does not replace analysis of the specific case: deadlines, guarantees and consequences depend on the modality, the goods, the release date and the regulations in force. No outcome is guaranteed.
Direct contact with leadership
Juan Santiago Rodríguez Prieto
Director · Tax Attorney · Ex-DIAN
We begin with a confidential review of your declarations, guarantees and expiry dates to define the right roadmap.
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Initial assessment within one business dayWe review modality, release date, expiry, extensions, guarantee and installment status, and prioritize the operations closest to their limit.
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According to the expiry calendarWe define with you the route to end the modality (re-export, conversion to ordinary or exempt import, release) and coordinate the customs agent and documents.
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Continuous counselWe monitor alerts and take on representation before DIAN if there is a request, a breach or a seizure.
Frequently asked questions
Under Article 201 no. 1 of Decree 1165 of 2019, short-term temporary import for re-export in the same condition has a maximum term of six months from release (levante), extendable by three more months under the applicable regulations and DIAN doctrine. During that period no customs taxes are paid; they are assessed only for the purposes of the guarantee. Because the extension has its own requirements and procedure, it should be requested in advance and the specific case verified, since expiry without closing out the modality carries serious consequences.
In short term no customs taxes are paid: they are assessed only for the guarantee, and the modality must be re-exported or closed out within the term. In long term (Arts. 201 to 203 of Decree 1165 of 2019) customs taxes are assessed and their payment is deferred in semiannual installments paid in arrears, which allows longer use of the asset without paying everything at once. Duration and guarantee conditions depend on the modality and the goods. Choosing between them is a cash flow and financial planning decision.
Before expiry, the importer must end the modality (Art. 208 of Decree 1165 of 2019): it may convert it to an ordinary import or an import with exemption, obtain release, or re-export the goods (Arts. 214, 215 and 380). The route depends on whether the asset will stay in the country or leave. Each alternative requires its own documents and declarations, so it is best to decide early, coordinate the customs agent and keep the shipping or nationalization documents.
No. According to DIAN Concept 1437 of 2024, timely re-export requires the shipping certification within the term of the modality; filing the shipping authorization request within the term is not sufficient by itself. In practice this means scheduling departure with margin, considering transport availability, procedures and possible delays, rather than waiting for the last days. If shipment is certified after expiry, the situation may be analyzed as non-compliance and the specific case must be reviewed.
Under Article 208 of Decree 1165 of 2019, in short term non-compliance leads to seizure of the goods and enforcement of the guarantee; in long term, to an act of non-compliance and enforcement of the guarantee (Art. 30 of Legislative Decree 920 of 2023). That legislative decree also provides a ground for seizure (Art. 69 no. 20) and a fine of 200% of the customs value when the goods are not made available to DIAN (Art. 72). The exact effect depends on the case and should be reviewed immediately.
That is the useful window to decide. We recommend verifying the exact release and expiry dates, the available extension, the status of the guarantee and installments (in long term) and the real location of the asset. Then choose the route: re-export with shipping certification within the term, convert to an ordinary import or an import with exemption, or obtain release. It is prudent to gather documents, schedule shipment or nationalization with margin and keep a documentary trail. Acting in this period avoids the seizure scenario.
Act without delay and with specialized advice: locate the goods and documents, review the guarantee and assess which regularization route applies in the specific case before taking any decision about the asset. Do not move, sell or conceal the goods, because failing to make them available to DIAN carries its own consequences (Art. 72 of Legislative Decree 920 of 2023). The strategy depends on the facts and on the regulations in force, and no outcome is guaranteed.
The defense is raised within the administrative customs proceeding, with evidence and arguments on the release and expiry dates, the extension, the re-export or close-out carried out, the guarantee and the correct application of the ground invoked. Depending on the case, the criminal risk of the conduct must also be assessed. Ligal handles administrative and criminal defense end to end; seizure and forfeiture are covered in our related pages. Each case requires individual analysis and no outcome is assured.
It is a modality with its own rules (Arts. 222 to 226 of Decree 1165 of 2019): capital goods that enter for repair or conditioning, with an ordinary term of six months extendable for an equal period. It is not a typical nationalization: the asset must end the modality through the routes provided. There are also other improvement regimes with different rules, so you should identify precisely which one applies to your operation before importing.
We analyze your modality, guarantees and expiry dates, or prepare your defense before DIAN under strict confidentiality.