Key points

• What do these offenses consist of and what do they seek to protect? The crimes of smuggling and facilitation of smuggling penalize conduct that undermines the country’s economic and social order by evading customs control and legality in the trade of goods. Their purpose is to protect the formal economy, tax collection, and fair competition, ensuring that all import and export operations comply with current customs regulations.
• Risks for companies and their executives: Legal representatives, administrators, and anyone acting on behalf of a company may be held criminally liable for conduct related to smuggling, even if the company as a legal entity is not directly subject to criminal sanctions.
• Legalizing the imported goods is not enough: The subsequent regularization of goods does not extinguish criminal action nor eliminate liability for the offense committed. In other words, even if the goods are later legalized before the National Tax and Customs Authority (DIAN), the individual or company involved may still be investigated and criminally sanctioned. Therefore, prevention and compliance from the outset of the operation are essential.
• Authorities are intensifying oversight and controls: In recent years, the DIAN and the Prosecutor’s Office have strengthened cooperation and the use of joint tools to detect suspicious operations, conduct inspections, and prosecute those who engage in such conduct.

In detail

Smuggling

How is this offense configured?

The crime of smuggling is committed when a person introduces or removes goods into or from Colombian territory through unauthorized locations, or when goods are concealed, disguised, or removed from customs control, provided that the value of the goods exceeds 50 current legal monthly minimum wages (SMLMV).

Key aspects of this offense include: i) Any person can commit this crime; no special status is required; ii) Its purpose is to protect the economic and social order, that is, the stability of the formal economy and the State’s tax collection; iii) If the value of the goods exceeds 200 SMLMV, the penalties increase significantly.

Facilitation of smuggling

How is this offense configured?

This offense penalizes anyone who possesses, holds, transports, loads, unloads, stores, conceals, distributes, or transfers goods that have been illegally introduced into the country or have evaded customs control, provided that the value exceeds 50 SMLMV.

Elements of this offense include: i) No special status is required, so any person may incur in it; ii) The punishable conduct ranges from storing or transporting to selling or distributing goods of illicit origin; iii) It also protects the economic and social order; iv) There is an exception that allows the final consumer to avoid sanctions if they can prove they acquired the goods in good faith and possess the invoice or equivalent document required by tax law.

Why should your company care?

• Criminal liability of directives: Decision-makers, executives, representatives, and administrators of a company may face personal criminal proceedings, with the risk of imprisonment and fines for engaging in these behaviors. In any case, companies may also be subject to administrative sanctions, including loss of legal status in the context of criminal proceedings.
• Reputational and economic impact: Being linked to smuggling investigations can seriously affect a company’s reputation and business continuity.
• Increasingly strict controls: Authorities have strengthened oversight and inter-institutional cooperation to combat these offenses. This means a greater risk of being involved in criminal proceedings, even for unintentional errors or lack of knowledge of the regulations.

Action and prevention recommendations

• Always verify the traceability and legality of goods: Before importing, exporting, storing, or marketing goods, ensure that all processes comply with current customs regulations and that goods enter or leave the country only through locations authorized by the authorities.
• Manage and retain supporting documentation: Keep invoices, import/export declarations, permits, and any documents that prove the legality and traceability of goods in order. This is key both for defense in the event of an investigation and to demonstrate good faith in the acquisition of goods.
• Implement internal controls and periodic audits: Establish review and monitoring procedures in the logistics and commercial chain, including internal audits to detect possible irregularities or risks of smuggling and facilitation.
• Train your team: Conduct training and update sessions so that all employees, especially those involved in foreign trade operations, are aware of the risks, obligations, and legal consequences of these behaviors.
• Promote a culture of compliance and reporting: Encourage internal reporting channels and an organizational culture focused on transparency and regulatory compliance, incentivizing the identification and reporting of possible irregularities.

Smuggling and facilitation of smuggling are offenses that can seriously impact the operation, reputation, and stability of companies in Colombia. Prevention and strict compliance with customs regulations not only reduce legal and economic risks but also strengthen the trust of clients, partners, and authorities. Therefore, adopting a proactive and responsible approach to foreign trade management is the best strategy to protect your business and contribute to the development of a formal and competitive economy.

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