Colombia: Requirements for authorized economic operator qualification

The National Tax and Customs Directorate (DIAN) issued guidance (Circular 00003 of 2025) to clarify the requirements for obtaining the authorized economic operator (AEO) qualification. The key points include:

• Submission of documents: Documents required under Article 5 of Resolution 15 of 2016 must be submitted digitally to the DIAN via the email corresp_entrada_NC@dian.gov.co.
• Shareholder information: Non-public companies must provide a list of all shareholders. If the company has direct or indirect controllers or is part of a business group, this information must be updated in the RUT (tax ID number) and RUES (registered account number).
• Business associates: The circular adds new business associates to the existing list, including maquiladora users, domestic and foreign importers and exporters, customs agencies, and port facilities, among others.
• Signed declaration: The signed declaration must be applied to business associates according to the established risk level, such as a physical confirmation of contractual obligations, security questionnaires, standard operating procedures (SOP), or security agreements.
• Minimum security requirements for delegated critical processes: Authorities must validate the minimum security requirements for third parties involved in risk analysis, process security, and other areas, considering their legal validation competencies.
• On-site visits for critical business associates and personnel: Compliance with minimum security requirements outlined in Resolution 15 of 2016 must be verified through on-site visits to the critical business associate's facilities or the residence of personnel in critical positions.

Read an October 2025 report (Spanish) prepared by the KPMG member firm in Colombia