Keywords
Colombian customs legislation
Customs regime
How to Cite
Abstract
In the international circle, there is an agreement about making customs procedures easier called “Kioto Agreement Reconcile and Simplify the Customs Regimes”.
In some Colombian internal regulations, there is reference to that agreement, but it has not been signed by Colombia. Also, in some customs sectors it is usually mentioned as a referent to be taken into account by the account by the Government when it issues customs regulations.
However, we feel that there has not been either spreading or sufficient debates about the same, by which, in this report we want to call the attention on if it is convenient that it continue to be mentioned legally as another instrument more or less mandatory for the country and, if it is really convenient for the Colombian customs matter the formal adoption of such instrument.
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