Colombia: Customs sanctioning scheme held unconstitutional (Constitutional Court decision)
To avoid regulatory vacuum, judgment deferred until June 30, 2026
The Constitutional Court in Judgment C-072 of February 27, 2025, held that the customs sanctioning regime in Decree Law 920 of 2023, which was issued by the president under the authority granted in Article 68 of Law 2277 of 2022, was unconstitutional because Congress could not delegate such authority to the executive branch under the Constitution.
To avoid a regulatory vacuum regarding customs sanctions, the court deferred its judgment until June 30, 2026, by which time Congress must issue a new customs sanctioning regime.
Read a March 2025 report (Spanish) prepared by the KPMG member firm in Colombia