The draft circulated by DIAN on 14 September 2026 envisages suspending certain customs time limits within Buenaventura's territorial jurisdiction until 2 November 2026. Article 1 lists, in particular, the arrival of goods, their time in storage, declarations, transit and certain free-zone operations.
The proposed suspension excludes, in particular, decisions granting authorised economic operator status, approval of comprehensive guarantees and tariff classification decisions. It therefore does not describe a general extension of all taxpayer obligations. Consultation alone establishes neither adoption of the text nor its entry into force.
Examining a file can begin with the required formality, the competent office and the date on which the time limit would normally expire. This information will enable the situation to be compared with the final text, if adopted. An operator with several procedures underway should not treat them as an undifferentiated whole. Reference to Buenaventura is insufficient to establish that each procedure would benefit from the proposed suspension.
For a particular transaction, a decision to defer a formality must therefore rest on the published final act and its exact scope. This reading concerns only the official draft consulted; it does not establish 2 November as a legally enforceable deadline.