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On April 10, 2026, Resolution No. SENAE-SENAE-2026-0031-RE was published in Official Gazette No. 262. Through this resolution, the Ecuadorian Customs Authority (SENAE) updated the customs control service fee applicable to goods coming from or originating in Colombia. The key points are summarized below:
1. Purpose of the resolution
The resolution updates the customs control service fee applicable to goods coming from or originating in Colombia that enter Ecuador under import regimes and other applicable customs regimes. Its purpose is to strengthen customs control, national security, and the integrity of tax collection.
2. Taxpayers
The fee applies to all individuals and legal entities that import goods coming from or originating in Colombia into Ecuador.
3. Calculation of the fee
The fee is set at 100% of the customs value of the goods coming from or originating in Colombia. The Ecuadorian Customs Authority is responsible for assessing and collecting this fee (“SENAE”).
4. Exemptions
The resolution provides for certain cases where the fee does not apply, including specific customs regimes, oil and energy-related imports, and parties not required to file customs declarations.
5. Entry into force
This resolution will enter into force on May 1, 2026.
Additionally, the measure may be subject to review within the framework of the Andean Community (“CAN”), as Colombia has questioned its compatibility with regional trade rules. As of this date, the CAN General Secretariat has not issued a decision on this matter. For any questions or to assess the impact of this measure on your operations, please contact us at corporativo@tzvs.ec
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This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.