WCO holds Workshop on Post Clearance Audit for the Tax and Customs Administration of Colombia (DIAN)

07 July 2023

From 20-28 June 2023, the World Customs Organization (WCO) successfully conducted a follow-up workshop on Post Clearance Audit (PCA) for the Tax and Customs Administration of Colombia (DIAN). Held within the framework of the SECO-WCO Global Trade Facilitation Programme (GTFP), the workshop aimed to review the final draft of the PCA Strategy, pilot the Standard Operating Procedures (SOPs), and bolster DIAN's capabilities in compliance with the WCO PCA guidelines.

The workshop, which took place in Bogota, brought together WCO experts and representatives from the DIAN PCA Unit, to evaluate and refine the PCA Scheme of Colombia. Several notable outcomes emerged from the event, shaping the future of DIAN's customs procedures.

The first major accomplishment was the successful review of the PCA strategy and scheme. DIAN officials collaborated with the WCO team to critically analyse the existing framework, ensuring alignment with international best practices and standards. This comprehensive review establishes a solid foundation for further advancements in DIAN's PCA programme.

Moreover, the workshop heralded a ground-breaking development for DIAN and Colombia. On June 6, 2023, the government enacted Decree 920, granting DIAN specific legal authority to conduct PCA. Subsequently, on June 21, 2023, the implementing rules and regulations for the decree were signed. This legislation extends DIAN's enforcement authority beyond PCA, incorporating references to WCO/WTO standards and best practices. By encompassing PCA and broader enforcement measures, DIAN gains a robust legal framework to adapt and refine policies in accordance with evolving international trade dynamics.

The experts leading the workshop recognized the DIAN´s participants for their commitment and proactive approach to the training sessions. DIAN officers exhibited consistently high levels of interest, critical thinking, active participation, and timely completion of assignments. Their eagerness to "unlearn old thinking" and embrace new methodologies reflects DIAN's dedication to continuous improvement and the pursuit of best practices in customs audits.

The successful follow-up workshop and the resulting developments mark a significant milestone for DIAN and Colombia's Customs administration. With strengthened legal authority, refined strategies, and heightened capacities, DIAN is poised to play a pivotal role in promoting trade facilitation, ensuring compliance, and fostering economic growth in the region.

For more information, please, contact capacity.building@wcoomd.org