G/VAL/Q/COL/4   
28 September  2022 
(22-7282) Page: 1/4 
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 THE QUESTIONS FROM THE UNITED STATES  REGARDING 
DOCUMENT S G/VAL/N/1/COL/4  AND G/VAL/N/2/COL/3  
COLOMBIA  
The following communication , dated  27 September  2022, is being circulated at the request of the 
delegation of  Colombia . 
 
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Question  1 
 
Would Colombia please notify  DIAN Resolution No. 0046 of 2019?  
 
Reply 
 
The Government of  Colombia will notify DIAN Resolution No. 0046 of 2019 under  Article  22 of the 
Agreement on Implementation of  Article  VII of the General Agreement on Tariffs and Trade  1994 
(Customs Valuation Agreement ) of the Wor ld Trade Organization  (WTO). 
 
Question  2 
 
Would Colombia please notify Decree  No. 1165 of 2019?  
 
Reply 
 
The Government of  Colombia will notify Decre e 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 . 
 
Question  3 
 
Colombia 's reply  to Question  2 of the Checklist of Issues indica tes that the customs administration 
must agree in order for an importer to reverse the order of CVA Article s 5 and 6.  Given this 
requirement, will Colombia make a reservation in accordance with paragraph 3 of Annex III of 
the CVA, and notify it to the WTO?  
 
Reply 
 
The Government of  Colombia has already made a reservation in accordance with  paragraph 3 of 
Annex III  of the CVA, which a llows developing countries  to make a reservation  if they consider that 
the reversal of the order  in the request provided for in  Article  4 of the Agreement  may give rise to 
real difficulties for them . The reserv ation under  paragraph 3 of Annex III was made when  Colombia 
ratified the WTO Agreement in  1995. The foreg oing is contained in  document  WT/LET/1/REV.2 . 
 G/VAL/Q/COL/4  
 
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  Question  4 
 
Would Colombia add to its response to Question 9(b) of the Checklist of Issues on CVA Article 11 by 
explaining what procedural steps Customs takes to inform an importer of its right for further appeal?  
 
Reply 
 
In cases w here there are grounds for initiating a valuation  dispute investigation , Colombian law 
provides for the issuance of  a special customs demand , to which the importer is given  a deadline 
of 15 business days to respond ; this window provides  the importer with an opportunity to  file 
objections  or provide  supporting evidence . 
 
Once the re sponse  to the special customs demand has been received  and the evidentiary period  has 
lapsed  if there is one , a substantive  administrative decision will be issued  under  Article  11 of the  CVA, 
with Colombian law providing  a right of appeal for reconsideration of the decision , without penalty , 
to the importer or any other person liable for the payment of the duty . 
 
The decision regarding the appeal for reconsideration  cannot be further appealed and with the 
administrative proceedings  considered exhausted , the interested party may choose to go to the  
administrative court to challenge  the administrative decision . 
 
Question  5 
 
Colombia's response to Question 10(b) of the Checklist of Issues on CVA Article 12 indicates a 
national decree adopting a new customs regulation has been or will be issued shortly, along with a 
DIAN resolution . When does Colombia intend to notify these measures to the Committee on Customs 
Valuation, in accordance with CVA Article 22.2?  
 
Reply 
 
The Government of  Colombia issued Decree  No. 360 of 2021, amending Decree  No. 1165 of 2019, 
which will be notified  under Article  22 of the Agreement on Implementation of Article  VII of the 
General Agreement on Tariffs and Trade 1994 . 
 
The Government of  Colombia also issued Resolution  No. 39 of 2021, amending  Resolu tion No. 46 
of 2019, which will also be notified  under Article 22 of the Agreement on Implementation of 
Article  VII of the General Agreement on Tariffs and Trade 1994.  
 
The provision cited above provides that  each Member  shall inform the  Customs Valuation Committee  
of any changes in  its laws and regulations  relevant to this  Agreement  and in the administration of  
such laws and regulations . With this in mind , the Government of  Colombia will notify t he change s 
before the end of the current year . 
 
Question  6 
 
Article 14.6 of Resolution No. 1684 provides that unless branches are considered independent legal 
entities, they will be considered related parties.  How does Customs determine whether branches are 
independent legal entities or not?  
 
Reply 
 
In the case of companies in which decision -making power may be invested in one or more  other 
person s, known as  the parent company or controlling  parties , and which were established pursuant 
to the leg al assumptions provided for in Articles 260 and 261 of the Commercial Code of Colombia , 
such corporate governance situations  must be  registered and  update d in the  business registry  
(Single Business Registration  or Certifica te of Legal R epresenta tion of the Company ) as stipulated 
in Article  30 of Law  222 of 1995. Consequently, the company must register such corporate 
governance situations  in the Single  Tax Registry  (RUT), in boxes 93 through  97 and 170 
through  173, depending on the case . 
 G/VAL/Q/COL/4  
 
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  Question  7 
 
Article 53.3 of Resolution No. 1684 provides for Customs to use secondary methods when supporting 
documentation from the importer does not meet the requirements for applying the methods set out 
in the CVA.  What methods constitute secondary methods under Ar ticle 53.3?  
 
Reply 
 
Secondary valuation methods  are tho se mentioned in Article 3 (2) to 3(6) of CAN Decisi on No. 571 
of 2003, which corresponds to those indicated  in Articles  2 to 7 of the CVA, which will be implemented  
in the sequential order  indicated in  Article  4 of Decision  No. 571 of 2003.  
 
Question  8 
 
Article 55 of Resolution No. 1684 provides for the use of reference prices. Has Colombia adopted 
measures that govern the use, maintenance and updating of these reference prices?  If so, would 
Colombia notify those measures to the Committee on Customs Valuation?  
 
Reply 
 
The Government of  Colombia has provided  for the use of indicative reference prices  to corroborate  
the declared value of imported goods . Reference prices  can be found in databases  that are part of 
the risk management system of the Customs Administration  for the exclusive use of its personnel . 
 
These prices can thus help substantiate doubts  about  the declared value  that may arise between  the 
Customs Administration  and the d eclarant , without prejudice to the provisions of Article  7 of the  CVA. 
 
The reference prices  are also taken into consideration  when valuation methods 1 to 5 in order have 
been exhausted and use of any other  reasonable means in application of the  "fall-back" method is 
stipulated . 
 
Colombia wishes to highlight that , even using this " fall-back" method,  reference prices will only be 
used as a risk management tool  and is one flexible factor to be considered among others ; they will  
not be used for purpos es of making  a determination or proxy  of the customs value . 
 
Furthermore , the information from these reference prices is used only as a control measure  in the 
risk management system  and to substantiate doubts  by the  Customs Administration.  Also, the use 
of reference prices do es not imply  the automatic rejection  of the declared value  of imported goods , 
as they cannot substitute the declared value , without  first analysing or investigating  the value  before 
requesting  the posting of a guarantee . 
 
In accordance with the Reply to Question No. 2 , Decree  No. 1165 of 2019 will be notified . 
 
Question  9 
 
Article 60.1 of Resolution No. 1684 provides for the acceptance of criterion test values.  Please explain 
how the procedure provided in Article 60.1 implements CVA Article 1.2(b) on test values for related 
party transactions . 
 
Reply 
 
The procedure under Article  60.1 gives effect to Article  1.2(b) of the  CVA, bearing in mind  that it is 
consistent  with the assumptions and requirements stipulated  for application of each of the methods 
in the CVA, adjustments for differences in the commercial level, in quantity or in aspects covered in 
Article 8 of these regulations, as well as costs incurred by the seller  in sales to related or unrelated 
buyers . 
 
Question  10 
 
Resolution No. 1952 requires the "Declaración Andina del Valor (DAV)" to be submitted for each 
import.  What is the minimum set of data elements Colombia allows for an import to satisfy the DAV 
requirement?  G/VAL/Q/COL/4  
 
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  Reply 
 
Under Article  326 of Decre e No. 1165 of 2021, the DAV  must contain all information related to  the 
parties involved  in negotiation of the imported goods , the buyer in cases of sales , the provider , the 
importer  in other cases  and the intermediary in the negotiation . Similarly , the nature and 
requirements of the transaction must be recorded, as well as a detailed description of the good s with 
unique identifying data; the total price paid  or payable  for the good s in cases of sales ; items that 
must be adjusted to the price paid or payable , in accordance with valuation standards ; the customs 
value determined and information on the importer or declarant depending on the case. 
 
Question  11 
 
Article 5 of Resolution No.  1952 allows each country to implement a simplified presentation of 
the DAV for periodic, continuous or successive imports.  Has Colombia implemented a simplified 
presentation of the DAV, and if so, what does it require?  
 
Reply 
 
Colombia has not implemented a simplified presentation of the  DAV. 
 
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