Certify as an Authorized Economic Operator (OEA) with DIAN?
Weigh the requirements, benefits and risks before applying, with ex-DIAN lawyers and accountants at your side.

Article 6 of Decree 3568, as amended by Decree 1894 of 2015, requires for the security and facilitation category, among other conditions: being domiciled, with legal existence and representation, in the country; for a legal entity or branch of a foreign company, being established in Colombia at least three years before the application; an active RUT with the relevant customs user type; an effective track record of three years in the activity; sector permits; a favorable rating in DIAN's risk-management system; no final penalties for security matters in the previous two years; being up to date, or under a current payment agreement, on tax and customs obligations and exchange penalties; partners, representatives, accountants, statutory auditors and controlling persons having no criminal records for the offenses the article lists and no security incidents in the previous five years; not having been sanctioned with cancellation of DIAN authorizations in the last five years; and showing financial solvency over the last three years. The minimum security requirements by type of user (exporter, importer, customs agency, among others) set out in Resolution 15 of 2016 also apply.

There is no single figure. Resolution 15 of 2016 sets deadlines by stage: the application is filed electronically with supporting documents (art. 5); the authorities verify the conditions in 20 days (art. 7); if there are shortfalls, the applicant has 5 days to show they are met (art. 8); then come acceptance or rejection, the analysis of the company, the validation visit (whose required actions must be completed in at most 30 days, extendable by 30 more in justified cases), the technical opinion in 10 days and the final decision by DIAN's Director General within 30 days after the opinions are consolidated (art. 15). The total time depends on how prepared the company arrives and on the actions that must be closed; that is why it pays to get in order before filing.

The control authorities visit the premises to validate the minimum requirements, run evaluation procedures and draw up a report with strengths, recommendations and required actions, together with the term to complete them, which cannot exceed 30 days after the visit (extendable by 30 more by the Technical Committee in justified cases); compliance is verified within 20 days after the applicant gives notice (Resolution 15 of 2016, art. 13). Arriving with documented procedures and evidence that they are applied is what weighs most.

Decree 3568 (art. 8) provides, among others, fewer reviews and physical and documentary inspections; special, simplified procedures when risk analysis calls for an inspection; special channels for operations; direct action by importers and exporters as declarants; reduction of global guarantees; consolidated payment of duties for an importer acting as declarant; and an operations officer. Resolution 15 (art. 18) specifies that OEA procedures have priority and that the reduction of global guarantees is 20%. Decree 1165 of 2019 (art. 23, num. 2) adds treatments such as not posting guarantees, preferential treatment and consolidated payment, depending on the type of user. What the rules do not promise is immediate clearance: these benefits are granted without prejudice to risk-analysis systems and post-clearance control (Decree 3568, art. 8, par. 2).

No. Operational benefits are granted without prejudice to the legal powers of the authorities in applying their risk-analysis systems and post-clearance control (Decree 3568, art. 8, par. 2). And a mistake in a declaration is still an infraction: Law 2586 of 2026 only provides, for an OEA that commits the same sanctionable conduct a second time within two years after the Special Customs Request, a reduction of the penalty to 30% (art. 18, num. 5). For the regime on errors in declarations see customs.

The procedure before the authority is free and small, medium and large companies may apply (Decree 3568, art. 5). The real cost lies in meeting and sustaining the security standards, documented procedures and follow-up; that depends on each company and cannot be set in the abstract. Ligal helps you weigh that effort against the benefits you would actually use.

The authorization is valid indefinitely unless a ground for interruption or cancellation arises (Decree 3568, art. 10), and it is checked periodically: revalidation takes place within two years after the authorization is issued, by visit or on documents (Resolution 15, art. 17). The OEA must comply permanently with the conditions and requirements, inform DIAN of any change, report suspicious operations, allow visits, appoint a lead representative and an alternate, and use the authorization only for its own operations (Decree 3568, art. 15).

It is a precautionary measure. Law 2586 of 2026 lists the grounds (art. 77): failing to meet the obligations, conditions or minimum requirements of Decree 3568; an incident materializing in the operations; suspension of required qualifications, permits or registrations; suspension of the RUT registration; a court order; or obtaining the authorization by irregular or fraudulent means. The OEA Sub-directorate adopts the measure by an act with no appeal within 10 business days after receiving the information in due form, and the OEA has 15 business days from notification to cure or rebut the ground (except in the case of an incident, where a verification visit is made within 30 business days). The Technical Committee then issues a binding opinion on lifting the measure or starting cancellation (art. 78). The deadline runs from notification, so action must be immediate.

Law 2586 (art. 79) lists as grounds for cancellation: obtaining the authorization by proven irregular or fraudulent means; the verification visit of an incident concluding that it materialized because of failures in security procedures, controls or measures; a final conviction against the OEA or the persons listed, issued as a result of the criminal investigation of an incident; failing to cure the ground that led to the suspension; or a court order. For grounds 1, 2 and 4, the Sub-director issues the cancellation act within 30 business days after the Technical Committee’s opinion (art. 80). Appeals for reconsideration and review lie against the cancellation (Law 1437 of 2011), unless it is based on a conviction or a court order, in which case no appeal lies (art. 80, par. 1).

Not necessarily. Suspension of benefits or cancellation of the OEA authorization does not entail loss or cancellation of the authorization, qualification or registration as a customs user, unless the facts constitute a ground for that (Law 2586, art. 76). Also, if the same facts constitute a customs infraction, separate proceedings are conducted: one to penalize and another to suspend or cancel the OEA; and these proceedings go ahead without prejudice to other liabilities, including criminal ones. That is why a coordinated defense of the customs front and, if there is one, the criminal front is advisable.

There are two moments. If the applicant does not meet the conditions of article 6 and does not show compliance within the term, the application is rejected and no appeal lies against the rejection (Decree 3568, art. 6, par. 3). If it reaches the final decision and the authorization is denied, an appeal for reconsideration lies against that act (art. 9, par. 2). If the rating of the risk-management system is unfavorable, appeals for reconsideration and review lie (art. 6, par. 5). The strategy differs in each case; it is defined with the documents.

Ligal is a firm specialized in tax, customs and criminal tax law. Under the direction of Juan Santiago Rodríguez Prieto, a tax lawyer and ex-DIAN, together with Jeysson Pulido, accountant, and LIGAL Auditores (certified public accountants), we combine the legal reading of the OEA regime with the accounting analysis of the conditions and represent you before DIAN, from the application to the appeal. Our work is backed by 5.0 / 5 on Google with 36 reviews: https://share.google/VVzMvULrOj8Mj52Au. The team handles real customs, audit and litigation cases. No result is guaranteed.