Decree 214 of February, 2025

From Forvis Mazars Colombia, our customs and foreign trade legal team presents the following bulletin to announce the effective date of Decree 214 of 2025, which amends Decree 2218 of 2017 regarding thresholds applicable to the importation of fibers, yarns, fabrics, garments, and footwear, as well as the required documentation for importers bringing in these types of goods below the established thresholds.

This is to ensure effective compliance with the documentary structure outlined in Article 4 of Decree 2218 of 2017. This means conducting due diligence and verification of the background of the foreign trade operation presented at a price equal to or below the threshold established in Article 1 of Decree 214 of 2025.

Therefore, natural or legal persons who wish to import into the national customs territory and/or introduce into free zones goods classified as fibers, yarns, fabrics, garments, and footwear at a price equal to or below the new threshold established by Decree 214 of 2025 must comply with the requirements set forth therein, which include:

• Identification and responsibility form under the terms and conditions established by DIAN
• Certifications issued by the foreign supplier demonstrating their existence and intention to sell the goods to the national importer.
• List of distributors of the goods in Colombia, if these will be sold in the same condition they were imported
• Statement from the Customs Agency indicating that they conducted a client knowledge study on the importer
• Statement from the legal representative (importer) certifying: The declared value of the goods, the address where the goods will be stored, and detailed information on the distribution and marketing chain in Colombia.

Now, it is important to note that for all those imports that, as of March 15, 2025 (the effective date of Decree 214), are effectively shipped to Colombia or are in a primary customs zone or free trade zone, the thresholds established in Article 3 of Decree 2218 of 2017 will apply. This means that the new thresholds established by Decree 214 of 2025 will NOT apply to them.

This is as long as these goods are subject to the ordinary importation modality within a period not exceeding 20 days from the effective date (March 15, 2025).

For all users in the Textile and Apparel sector, Forvis Mazars Colombia has implemented a legal and efficient customs taxation strategy to comply with Decree 2218 of 2017 and its amendments.

One hour of your time will be the best investment for your company in managing thresholds.