By means of the Decree 436 of March 19, 2020, the Ministry of Finance and Public Credit, and the Ministry of Trade, Industry and Tourism decided that the maximum time limit of the recognition of UAP and ALTEX users will be extended to May 31, 2020. This limited will be extended automatically if the health emergency due to COVID-19 is still in place.

Users that have an approved warranty or pledge covering up to May 31 plus three months (August 31, 2020) will not need to enter into new ones to maintain the certification. Users whose pledges or warranties do not cover these dates, will have to either enter into new ones or renew the existing ones, to extend the expiration date. If the medical emergency goes further than August 31, users will have to modify once again the maximum date, according to the decision made in such opportunity by the corresponding authority.

The benefit of automatic import and consolidated payment of customs duties for DIAN-certified low-risk users, according to article 693 of Resolution 46 of 2019, will be enforceable from June 1, 2020.

The obligation to enter into pledges or warranties for the special import of health and food products (according to the Decree 410 of 2020) will be suspended until the medical emergency ends.

Additionally, the application of sanctions for not showing up to DIAN-ordered procedures will be suspended. However, in case of 3 or more cases of noncompliance with this obligation, a report will be submitted to DIAN, in order to initiate the corresponding investigation.