Recently, the National Direction of Taxes and Customs (“DIAN”) issued its Opinion (“Concepto”) 905913 2021 in response to a query seeking to determine whether a citizen who intends to import merchandise for commercial purposes should update their status in the Unique Tax Registry (“RUT”).

The DIAN confirmed that those individuals or entities that intend to import merchandise for commercial purposes must have the status of importers in the RUT. This status allows for correct tax calculations and the inclusion of fiscal benefits established in law.  An example of such benefits is found in Article 485 of the Tax Statute which establishes that taxes paid on the importation of goods are discountable taxes. Therefore, the status of importer must be set in the RUT before initiating commercial activities, if the individual or entity already have the RUT, they must make the corresponding modification and request the cancellation of the status they previously had, if applicable.

The rule about obtaining the status of importer in the RUT has some exceptions established in Article 1.6.1.2.6. of the Unique Decree on Tax Matters. As such, the following persons are not obliged to have the status of importers: “Non-resident foreigners, diplomats, diplomatic missions, consular missions and technical missions accredited in Colombia, non-resident international transporters, individuals receiving or sending goods as postal traffic and urgent shipments, except when used for the import and / or export of commercial shipments”.

If you require help updating or modifying your RUT, BéndiksenLaw can help you.

Contact us for more information.