Mitigación de riesgo en la elaboración de declaraciones de importación hasta estado 50.

Abstract

In recent years, imports in Colombia have represented 17% to 20% of annual GDP, making it 24th out of 193 countries in the ranking of imports with respect to GDP, ordered from lowest to highest percentage. Assuming an accumulated 58,075.1 million euros imported by 2023 (Macro Data, 2024). For all this to be carried out in the most effective and efficient way possible, one must start from the most essential document in this process, the “Import Declaration (DIM)” established by the National Tax and Customs Directorate (DIAN), a document used to declare the goods that are imported into a country, in this case Colombia. The topic of the Import Declaration (DIM) is so extensive, since it covers characteristics such as; types of declaration, modality, who is obliged to declare, type and form of payment, supporting documents, penalties, among other aspects. In this document we will focus on the elaboration up to state 50 of the DIM, because this phase is one of the most delicate and important for the entire import operation can be carried out, improving the quality and delivery times of the DIM to customers in the company SLYM S.A.S. mitigating the margin of error and making it a logistics service center and marketing increasingly effective and efficient.