G/VAL/Q/COL/6  
8 May 2024 
(24-3649) Page: 1/2 
Committee on Customs Valuation  Original:  Spanish  
 
  
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON IMPLEMENTATION OF 
ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
REPLIES FROM COLOMBIA TO QUESTIONS POSED BY  
THE UNITED STATES IN DOCUMENT G/VAL/Q/COL/5  
COLOMBIA  
The following communication, dated 7 May 2024, is being circulated at the request of the delegation 
of Colombia.  
 
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Questions  
Colombia indicates that it will notify DIAN Resolution No. 0046 of 2019 and Decree No. 1165 of 2019 
under Article 22 of the Agreement on Implementation of Article VII of the General Agreement on 
Tariffs and Trade 1994 of the WTO. The United States thanks C olombia and looks forward to receiving 
DIAN Resolution No. 0046 of 2019 and Decree No. 1165 of 2019.  
Colombia indicates that it will notify Decree No. 360 of 2021 and Resolution No. 39 of 2021 under 
Article 22 of the Agreement on Implementation of Article VII of the General Agreement on Tariffs 
and Trade 1994. Please provide a time line when Colombia intends to notify this Decree.  
Reply  
 
The Government of Colombia notified , in document G/VAL/N/1/COL/5 , the implementation of 
Decree  No. 1165 of 2019, Resolution No.  0046 of 2019, Decree No.  360 of 2021, Resolution No.  39 
of 2021 and Decree No.  0920 of 2023 under Article  22 of the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994 (Agreement on  Customs Valuation) 
of the World Trade Organization (WTO) . 
 
For ease of reference, the articles relevant to the Agreement on Customs Valuation are listed below 
by national legislati ve text : 
 
• Decree No. 1165 of 2019: Articles 296, 298 -302, 320 -339. 
• Resolution No. 0046 of 2019: Articles 42, 45, 46, 304 -307, 309 -312, 335 -364. 
• Decree No. 360 of 2021: Articles 75, 78 -84. 
• Resolution No. 39 of 2021: Articles 109 -111, 119 -130.  
• Decree No. 0920 of 2023: Articles 52, 54, 99-116, 121-126, 129 -153. 
Question  
Please clarify how the importer is informed of any rights of further appeal to a judicial authority in 
accordance with Article  11.3 of the CVA.  G/VAL/Q/COL/6  
 
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  Reply  
 
Decree No. 0920 of 2023 establishes the new customs penalty and goods seizure regime, and sets 
out the applicable procedure. When an administrative act is issued that affects the importer and is 
related to Article  11.3 of the CVA, the importer shall be informed of the appropriate appeal procedure 
in the body of the administrative act. This notification includes details about the appropriate appeal 
procedure, the deadline for filing an appeal and the agency before which it must be filed.  
 
In the case of an official value correction or assessment , a motion for reconsideration is appropriate, 
in accordance with Articles 130 to 140 of Decree No. 0920 of 2023 . Subsequently , and once a 
decision has been handed down in the reconsideration appeal, the administrative proceedings before 
DIAN are exhausted , pursuant to Article 137 of Decree No. 0920 of 2023.  
 
It should be noted that the appellant may file other motions, but these are not actionable at the 
administrative level of DIAN, they may, however, be considered by the Administrative Court, which 
shall be the court of last instance and shall settle disagre ements between the State and individuals . 
 
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