DIAN denies your FTA zero tariff:
an origin verification is answered with the proof of origin, the foreign supplier's file and a technical defense at every stage.

Preferential tariff treatment is the reduced or zero tariff that a trade agreement grants to goods originating in the member countries. To obtain it the goods must meet the origin requirements and the proof of origin, or the means of proof that shows originating status under the agreement, is presented (Decree 1165, art. 309). It can be a certificate or a declaration of origin, depending on each agreement. It must be obtained before the import declaration is filed and accepted, and its validity depends on the agreement (arts. 310 and 313).

For imports with preferential treatment, the procedure of the relevant trade agreement applies. Where the agreement is silent, article 86 of Law 2586 of 2026 provides for: an ordinary origin verification request, with questionnaires, requests for information and requests for consent to visits; 30 calendar days to answer it, counted from the day after notification, extendable once for up to another 30 if requested before the deadline expires; one possible additional request; and up to one year for DIAN to issue the origin determination resolution, counted from the last answer, the expiry of the deadline or the end of the visit. If the agreement provides for a prior notice of intent to deny, those periods run from the answer to the notice.

If no answer is received, the answer is incomplete or it is determined that the goods are not originating, the preferential treatment is denied (Law 2586, art. 86). Once the origin determination resolution is final, the official correction assessment is issued to determine duties, interest and penalties (art. 58); there the facts and origin rules are no longer debated, only the rates and the penalty. The importer must pay the customs duties it left unpaid (Decree 1165, art. 309). If there is a pattern of conduct, meaning irregular or unfounded proofs of origin more than once, DIAN can suspend preferential treatment for later imports (art. 86).

Without prejudice to what the trade agreements provide, Law 2586 of 2026 (art. 15, no. 15.15) sets two levels. It is a serious infraction to claim preferential treatment without having the proof of origin, with a proof that is not authentic or that the issuer denies having issued, or when the goods do not qualify as originating or are subject to suspension of the treatment: a fine of 40% of the customs duties left unassessed and unpaid, in addition to the duties. It is a minor infraction to make errors in the proof of origin or fail the agreement's requirements: a fine of 5% of the duties left unpaid, not exceeding 100 UVT. Which one applies in your case depends on the facts and the agreement.

The most common are: (1) the goods do not meet the agreement's specific origin rule, for example because too many non-originating materials were used; (2) a proof of origin that is incomplete, badly filled in, issued by someone not authorized or not obtained before the declaration (Decree 1165, art. 313); (3) the goods were invoiced from a country other than the country of origin and this was not indicated in the proof (art. 315); (4) the goods passed through other countries without meeting the conditions of direct shipment, transit or transshipment (art. 316); and (5) the exporter does not keep or deliver the records that show origin. The decree states that merely formal errors or filling-in errors in the proof of origin should not lead to disregarding the originating character of the goods, without prejudice to the verification (art. 185, text in force to date).

It helps to request, before and during the verification: a copy of the proof of origin and of who signed it; the bill of materials and the origin of each input; the production and cost records that support the origin rule; the purchase invoices for non-originating materials; the transport documents showing direct shipment or transit; and a designated contact who will answer DIAN. Notices to an exporter or producer abroad are sent to the email address registered in the proof of origin, unless another procedural address is given (Law 2586, art. 86, paragraph 1), so that email must be active and monitored.

If the trade agreement provides for it, an importer who did not claim preferential treatment at the time of import may request it, together with a refund of what was paid, within the term set by the agreement, with the proof of origin, the information showing originating status and the import documents (Decree 1165, art. 314; Law 2586, art. 63). Feasibility and deadline depend on the agreement; do not assume it exists without reviewing it.

The origin determination resolution can be appealed (Law 2586, art. 86). The official assessment can be challenged by a reconsideration appeal, filed within 15 business days after notification (art. 88) and which DIAN must resolve within five months (art. 94); whoever properly answered the special customs request may skip it and go directly to the administrative courts (art. 88, paragraph 2). If DIAN lets the deadline to decide expire, positive administrative silence may arise and, in an import origin verification, the preferential treatment invoked is deemed accepted, unless the exporter or producer did not answer, did not provide the records or did not consent to the visit (art. 96).

The import declaration becomes final three years after it is filed and accepted, unless a special customs request has been notified (Decree 1165, art. 188). If the goods are subject to an origin verification, that period is suspended from the notification of the ordinary verification request until the origin determination resolution becomes final (art. 188, paragraph). That is why keeping the records for five years is an obligation of the importer (art. 317).

DIAN may verify whether an exported good qualifies as originating, on its own initiative or at the request of the importing country's authority (Law 2586, art. 87). Unless the agreement provides otherwise, the ordinary request is answered within 20 calendar days, extendable once for the same period if requested before the deadline expires; visits are announced 15 calendar days in advance; and the verification lasts 10 months, counted from the notification of the request or the visit. If it is shown that proofs of origin were issued without meeting the origin regime, the sworn origin declarations are cancelled and the power to certify the origin of those goods is suspended until it is shown that they qualify.

Law 2586 of 2026 is in force since its promulgation (June 19, 2026). For an operation that began under Decree-Law 920 of 2023 and before that date, article 112 provides that the regime of obligations, infractions and penalties is the one in force when the operation began, without prejudice to the more favorable rule, and that ongoing proceedings are governed by the rules in force when they began. Which text benefits you must be reviewed with the file in hand.

Ligal is a firm specialized in tax, customs and tax-criminal law. Led by Juan Santiago Rodríguez Prieto, an ex-DIAN tax lawyer, together with accountant Jeysson Pulido and LIGAL Auditores (certified public accountants), we combine the legal argument with accounting evidence and handle the defense end to end: the answer to the request, the appeal, the official assessment, the reconsideration appeal and the lawsuit. Our work is backed by 5.0 / 5 on Google with 36 reviews: https://share.google/VVzMvULrOj8Mj52Au. The team handles real cases of audits, enforced collection and tax litigation. No result is guaranteed.