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  • Consignee
  • Person or legally constituted company to whom the merchandise is being send by the sender or shipper  abroad, or the person to whom the transport document was endorsed to.

  • Cargo Manifest Document that contains all the parcels relations that conform the cargo, including loose merchandise in bulk, on board of a mean of transportation and that will be loaded and unloaded in a port or airport.

  • Cargo release Merchandise that is not subject to customs restrictions.

  • ContainerRecipient that consists of a large box with doors or lateral removable panels, normally provided with devices (hooks, rings, wheels) that facilitate the manipulation and bringing on board a mean of transportation of merchandise, with out changing its package from its parting point to its arrival point, and whose capacity is no less than 1 cubic meter.

  • Customs authorityPublic official or agency that, in virtue of the law, and exercise of its functions, has the faculty of demanding or controlling the fulfillment of custom’s norms and dispositions

  • Customs broker agent Legally established company whose principal social objective is the exercise of customs intermediation; for this purpose they must obtain authorization of the National Direction of Taxes and Customs (DIAN).
    Warehouses submitted to control and surveillance of the Banking Supervision Agency, are also considered customs broker agent whenever they exercise the activity of customs intermediation on regards to the merchandise consigned or endorsed to his or her name on the transport document. It is also important to have been authorized by the National Direction of Taxes and Customs (DIAN), with out the need of establishing a new society dedicated to this sole purpose.

  • Custom Burdens Rights contemplated on customs duties.

  • Customs endorsementsEndorsement that is made to the last consignee of the transport document , on behave of the customs intermediary to carry out proceedings before the customs authority. Customs endorsements DO NOT transfer de property of merchandise.

  • Customs infractionAction or omission that leads to a transgression of customs legislation.

  • Customs levyLevies, taxes, contributions, rates, impositions of any kind, antidumping or compensatory levies, and any payment that is fixed or demanded, directly or indirectly do to importation; also, any type of  stamping rights or impositions that are demanded or charged on required documents for importation, or that are in any way related to them.
    Examples of custom levies are: tax on sales, consumption taxes generated with importation, sanctions, penalties and overcharges on the prices of offered services.

  • Customs inspectionAct performed by the corresponding authority, with the purpose of establishing the nature, origin, state, quantity, value, customs classification, customs imposition, customs regime and tributary treatment applicable to the merchandise. When it implies de acknowledgement of merchandise, the inspection will be physical, and when it is done only taking in to account the information contained in the declaration and other documents that accompany it, it will be documental. The allocation to the condition of the inspection will be random.

  • Customs PowerGroup of qualities and attributions that customs authority has to control the entrance, permanence, transfer and exit of merchandise, to and from the national customs territory, and to enforce the fulfillment of legal and prescribed dispositions that regulate customs regime.

  • Customs RegimeTreatment applicable to merchandise submitted to the control and surveillance of the customs authority, through which a specific customs destination is assigned according to current laws. The custom regimes are importation, exportation and transit.
  • Custom taxesThis expression contains the custom rights and the tax on sales.

  • Customs transitCustoms regime that allows the transport of national
    merchandise or of foreign origin, under national customs control.

  • Customs transit operationTransportation of merchandise in customs transit from initial customs place at arrival departing to be registered and nationalized under other customs’ regional office