RE: BIENVENIDOS AL FORO SOCIAL

1. CUSTOMS The customs are public administrative offices established in places of access or exit from the country, dependent on the Tax Administration Service belonging to the Ministry of Finance and Public Credit, with power to levy taxes and other rights that you are, and to monitor the input and output of goods and enforce the laws that this bouquet to relate to, and that you are related, such as those of health, communications, migratory, etc.

A customs office is a public office or fiscal institution established generally in coasts and borders in order to register the international traffic of goods that are imported or exported to and from a specific country and collect the taxes you owe. However, the customs duty is not limited to the control of the goods; it also regulates the trafficking of persons and to a lesser extent, for capital (most of these circulating through the banking system).

2. WHAT IS CUSTOMS AREA? Is the part of the national customs territory, where are located the premises and sites aimed at the service of customs offices and its dependencies (springs, deposits, airfields, etc.) within whose boundaries are customs operations. In this area, the National Directorate of Customs shall have exclusive jurisdiction in relation to the availability of the goods.

3. WHAT IS CUSTOMS AGENCIES? Are legal persons whose primary object is the exercise of the customs agency, for which they must obtain authorization by the National Directorate of Taxes and Customs.

Also to be considered as customs agencies, the General warehouses of deposit subject to the control and surveillance of the Banking Superintendence, when exercising the activity of customs agency, in respect of the goods consigned or endorsed in your name in the transport document, which have obtained authorization for the exercise of this activity on the part of the National Directorate of Taxes and Customs, without requiring form a new company dedicated to that sole purpose.

4. WHAT IS THE LIABILITY OF A CUSTOMS AGENCY WITH YOUR CUSTOMERS? The responsibilities of an agency customs duties are contained in Article 27-4, in this article was cited clearly that these agencies are responsible for the information that is contained in the documents which are submitted before the DIAN and will respond when administratively for her performance as respondents do incur to your principal or user of foreign trade that use their services in administrative offenses with customs that carry any kind of sanction.

5. WHAT IS A CUSTOM AGENT? Customs agents are persons or companies licensed by the Commissioner of Customs to Act on behalf of the importers and exporters. In some Partner States, it is compulsory to use a Customs agent when clearing goods through Customs. This article provides an overview of the Clearing Agent.

6. WHAT IS CUSTOM OFFICER? A customs officer is a person who works to enforce laws and regulations at various ports of entry, like airports, seaports, or land ports. Most of the work these individuals do involves processing various paperwork for immigration documents. They are also heavily involved in the inspection of cargo or baggage for prohibited items, as well as collecting funds for taxable imported goods. Most of the general public will see these officers when traveling between international destinations.

7. WHAT IS CUSTOMS DUTIES / TARIFF? is the tax that has to pay an importer to enter a commodity in its territory. It has a dual purpose: tax and protective. Customs is responsible for implementing the tariffs on foreign trade operations. A product is being dumped, when its price for export to a country is less than the normal value of a similar product .

8. WHO MAY DECLARE TO THE CUSTOMS AUTHORITY? Articles 10 and 11 of decree 2883 of 2008 contain information about the respondents that can act without intermediaries with the customs authority among which are:

 customs agencies, who are acting in the name and on behalf of importers and exporters.

 The warehouses under the control and surveillance by the Financial Superintendence of Colombia, who may act as customs agencies with respect to the goods consigned or endorsed to its name with the duly endorsed by the DIAN

 Users permanent customs, through their representatives accredited to the DIAN.

 Users highly exporters, through their representatives accredited to the DIAN.

 Legal persons that import and customs transits that individually do not exceed the FOB value of thousand United States dollars (1,000 ), who will serve in a personal way, and directly through its legal representative or guardian

9. WHAT ARE THE REQUIREMENTS THAT MUST BE MET FOR EXERCISE AS CUSTOMS AGENCY? According to article 14 of Decree 2883 some of the requirements to be considered as customs agencies are:

 Be properly constituted as a society of a commercial nature or branch office of foreign company domiciled in the country.

 Have as exclusive social purpose the customs agency, except in the case of the warehouses.

 Be duly registered in the Single Registry Tax, Ruth.

 Possess and bear accounted for the liquid assets required minimum for the respective level of customs agency.

 Not having debts payable in the form of taxes, advances, withholding tax, customs duties, interest, penalties or any other concept managed by DIAN, unless otherwise agreed payment of current.

 Recruit suitable people professionally, with specific expertise or experience related to the activity of foreign trade.

10. WHAT IS AN INTERNATIONAL FREIGHT FORWARDER? legal person registered before the National Directorate of Taxes and Customs, to act exclusively in the method of shipping, and whose social object includes, among others, the following activities: coordinate and organize shipments, consolidate load has stated that there is no export or import cargo and send or receive outside the transport documents of its own activity.

11. WHAT IS A CUSTOMS WAREHOUSE? is a local (campus in a broad sense) where, after recognition and with customs control, may be stored for an unlimited duration the goods related to this regime. They are distinguished public deposits in goods that are stored in several companies; and private, reserved for the storing of goods of a depository. The goods related to this regime have been documented to be processed with a customs declaration.

12. WHO WILL BE SUPPLYING THE GOODS? Importers need to consider carefully who they will be dealing with – will they buy direct from suppliers or will they deal through agents? They will need to consider

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