For Which Provisions Are Issued On Border Areas

Original Language Title: Por la cual se dictan disposiciones sobre Zonas de Frontera

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191 OF 1995

(June 23)

Official Journal 41,903 of 23 June 1995.

By means of which provisions on Border Zones are dictated.

Vigency Notes Summary





ARTICLE 1o. Developing 285, 289 , and 337 of the Political Constitution of Colombia, this Law aims to establish a special regime for Border Zones, in order to promote and facilitate their economic development, social, scientific, technological and cultural.

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ARTICLE 2o. The action of the State in the Border Zones should be directed primarily to the achievement of the following objectives:

Protection of Human Rights, improvement of the quality of life and satisfaction of the basic needs of the communities located in the border areas.

Strengthening the integration and cooperation processes that Colombia is bringing forward with neighboring countries and removing obstacles and artificial barriers that impede the natural interaction of border communities, inspired by criteria of reciprocity.

Creating the necessary conditions for the economic development of the Border Zones, especially through the adoption of special regimes in the field of transport, tax legislation, foreign investment, labor and security social, commercial and customs.

Construction and improvement of the infrastructure required by the Border Zones for their integral development and for their insertion into the national and international economy.

Provision of services necessary for Border integration and for the development of economic, social and cultural activities, such as transport, telecommunications, electrical energy, drinking water and basic sanitation, education and health.

Preservation and sustainable use of natural resources and the environment.

Improving the quality of education and training of human resources that demands border development.

Institutional strengthening of the Border Territorial Entities and the State agencies operating in the Border Zones.

Seek cooperation with neighboring countries for the exchange of judicial evidence, the integration of police, investigative and security agencies in order to combat international crime.

PARAGRAFO. For the achievement of the above objectives, Colombia will conclude the treaties or conventions that will be the case with the neighboring countries.

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ARTICLE 3o. In order to improve the quality of life of the black and indigenous communities located in the Border Zones, the State will support the initiatives of these communities and their authorities, (a) concerning the activities and programmes for the promotion of human resources, institutional development, research, strengthening and development of own technologies or transfers of appropriate technologies for their socio-economic development and for the cultural and environmentally sustainable use of natural resources.



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ARTICLE 4. For the purposes of this Law, they are understood as:

a) Border Zones. Those municipalities, special corregimientos of the Border Departments, adjoining the limits of the Republic of Colombia, and those in whose economic and social activities are warned the direct influence of the border phenomenon;

b) Special border development units. Those municipalities, special corregimientos and metropolitan areas belonging to the Border Zones, in which it is essential to create special conditions for economic and social development through the facilitation of integration with the border communities of the neighbouring countries, the establishment of productive activities, the exchange of goods and services, and the free movement of persons and vehicles;

c) Border integration zones. Those areas of the Border Departments whose geographical, environmental, cultural and/or socioeconomic characteristics, advise the planning and joint action of the " The border authorities, in which they agree with the neighboring country, will advance the actions, which they agree to promote their development and strengthen bilateral and international exchange.

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ARTICLE 5o. The National Government will determine the Border Zones, the Special Border Development Units, and, by agreement with neighboring countries, the Border Integration Zones and in the case of The determination will be made after consultation with the authorities of the communities and in accordance with the provisions of Law 21 of 1991.

In each Border Department there will be at least one Special Border Development Unit, which may be made up of one or more municipalities and/or special corregimientos.

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ARTICLE 6o. The National Government will take the necessary measures to ensure the implementation of the agreements concluded with the neighboring countries in relation to the Border Integration Zones, which may be to partially transfer certain powers to the bodies which under these conventions are to be created, in accordance with Article (16) of the Constitution



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ARTICLE 7o. The Governors and Mayors of the Departments and Border Municipalities, previously authorized by the Municipal Assemblies and Municipal Councils, as the case may be, may celebrate with the the authorities concerned with the neighbouring territorial authorities of the neighbouring country of the same level, cooperation and integration agreements aimed at promoting, in the areas of frontier areas, Community development, the provision of public services and the preservation of the environment, within the area of competence of the respective territorial entities and inspired by criteria of reciprocity and/or national convenience.

PARAGRAFO 1o. The authorization of the mayors to conclude the agreements referred to in this article must be ratified by the Departmental Assembly at the request of the Council of the respective Border Municipality.

PARAGRAFO 2o. Within the cooperation and integration agreements referred to in this article, special attention will be given to applications submitted by the authorities of the indigenous communities and between they may conclude the conventions they consider to be the case within the scope of their powers.

PARAGRAFO 3o. The Ministry of Foreign Affairs will provide the assistance required by the Border Departments and Municipalities for the proper exercise of this competence and, in all cases, should be consulted previously.

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ARTICLE 8. The State will protect traditional knowledge associated with genetic resources that indigenous and local communities have developed in Border Zones. Similarly, any use made of them will be carried out with the prior consent of these communities and must include an equitable reward of benefits that will result in the strengthening of the indigenous peoples.

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ARTICLE 9o. 1 of Law 843 of 2003. The new text is as follows: > The areas that make up the system of natural national parks will not be able to subtract. In the areas of national forest reserve and other natural reserves located in the border areas, the current environmental regulations will be applied, as well as specific regulations for the protection of indigenous and black communities.

In the buffer areas of the National Park System located in border areas, it will be developed with the participation of the indigenous and black authorities and communities involved, models of environmental and cultural production. appropriate and credit, promotion and training programs will be established for the purpose.

Vigency Notes
Previous Legislation
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ARTICLE 10. In the Border Zones with special environmental and cultural characteristics, the National Government will take the necessary measures to regulate the colonization processes in order to protect the cultural development of indigenous and local communities, as well as the preservation of the environment.

The Ministry of the Environment will give priority to the solution of the problems related to the environment and the preservation and exploitation of the natural resources existing in the area, in accordance with the provisions of the agreements binational.



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ARTICLE 11. According to the current rules on the subject and through the support programs for small and medium enterprises and micro-enterprises, the IFI will support the requirements of working capital and capital goods of these types of enterprises, when they are located in a preferential manner in Border Zones.

PARAGRAFO. The Government, prior to authorization of the Board of Directors of the Bank of the Republic, will establish credit lines in special conditions for the agricultural sector.

Effective Case-law
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ARTICLE 12. Crafts of Colombia, the DRI Fund, the IFI and the INPA will allocate investment and credit resources for the financing of initiatives presented by the associative forms of small producers, microentrepreneurs, indigenous communities, black communities, and family units related to the promotion of productive, artisanal, fishing and agricultural development activities in the Border Zones.

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ARTICLE 13. The investments of any character that are advanced in the Border Zones must respect the environment, the social interest, the ethnic diversity and the cultural and archaeological heritage of the Nation. In the case of investments in indigenous territories and in the black communities, an intercultural management regulation will be developed in consultation with the population communities and the Ministry of Government.

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ARTICLE 14. In the Border Zones, the microenterprise and other companies benefiting from this Law with tax incentives and exemptions will have to take into account in their employment relationship to the disabled. physical residents in those areas.

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ARTICLE 15. According to the rules in force on the subject and subject to regulations that the Ministry of Finance and Public Credit will issue for the effect, authorize the departments where the Special units of Border Development to issue Border Development Bonds (BDF), these bonds may be part of the investment portfolio of the General Treasury of the Nation according to the regulations issued by the Government National.

The resources obtained with the Border Development Bonds will be used to finance industrial and commercial infrastructure plans and programs in the Special Border Development Units.

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ARTICLE 16. According to the rules governing the issuance of bonds by territorial entities and their decentralized entities, in the framework of reciprocal agreements with neighboring countries, authorize the departments where the Special Units of Border Development are for the issuance of foreign currency bonds.

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ARTICLE 17. The introduction exclusively for consumption within the Special Units of Border Development, of goods originating in the neighbouring countries will require a free certificate of sale from the country of origin, health record approved by the competent national authorities, where necessary, which may delegate their grant to the respective health authority of the department where the Special Units of Border Development.

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ARTICLE 18. According to the conveniences for the finances of the Border Departments where the Special Border Development Units are located and the request of the corresponding Governor, Prior to the authorization of the Departmental Assembly, the National Government will reduce by up to fifty percent (50%) the percentage on the basis of which the tax on the consumption of spirits, beers, and other national production beverages is charged. subject to payment of such charge.

In this event, the departments will be able to regulate the mechanisms that will allow the tax balance to be maintained, the National Government will create and regulate a Tax Compensation Fund, in such a way that the Departments are guaranteed maintain the balance in the revenue by way of such a tax.

PARAGRAFO. The reduction to the tax referred to in this article will apply exclusively to products intended for consumption within the Border Zones of the respective department.

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ARTICLE 19. 9 of Act 1430 of 2010. The new text is as follows: >

173 of Law 1607 of 2012. The new text is as follows: > In the departments and municipalities located in border areas, the Ministry of Mines and Energy will have the function of distributing liquid fuels, which will be exempt from VAT, tariff and national tax. to gasoline and to the ACPM.

Vigency Notes
Previous Legislation

In the development of this function, the Ministry of Mines and Energy will be responsible for the distribution of fuels in the given territories, either by importing fuel from the neighboring country or by supplying fuel produced in the country. Colombia. The maximum volume to be distributed will be established by the Ministry of Mines and Energy-Directorate of Hydrocarbons, or who will do its times, who will be able to assign or hire, in whole or in part with the distributors wholesalers and third parties, the import, transport, storage, distribution or sale of fuels.

The fuel will be delivered exclusively to the service stations and industrial marketers located in the municipalities recognized as border zones, to be distributed to the fleet and to the great consumers that consume volumes below 100,000 gallons per month, in the form set out in the current provisions. The fuel distributed to large consumers in Border Zones does not enjoy the exemptions referred to in the first paragraph of this Article.

The fuel transportation contracts held by the Ministry of Mines and Energy, through the Hydrocarbons Directorate, with wholesale distributors, retail distributors or with third parties, will have to establish in an express manner that These agents are obliged to deliver the fuel directly at each service station and in the vehicles of the industrial marketer and the facilities they serve, in accordance with the assigned quotas.

PARAGRAFO 1o. Prohibited the production, import, marketing, distribution, sale and consumption of leaded motor gasoline in the national territory, except for the area served by the Orito Refinery, Putumayo, in accordance with the regulations issued by the Government.

PARAGRAFO 2o. The Ministry of Mines and Energy will be in charge, with due recovery of the costs, the regulation and coordination of the activities of fuel distribution, for which it will establish plans of supply and may point to regulatory and tariff schemes that permit the development of the provisions of this Article, as well as programs for the conversion of labor partners for those persons who are engaged in the distribution of fuels without the observance of the legal norms.

PARAGRAFO 3o. Set a transition period until January 1, 2012, for the Ministry of Mines and Energy to assume the functions identified in this Article, during which period Ecopetrol S. A. and UPME will continue in charge of the tasks that on the particular they were exercising, Ecopetrol S. A. and the UPME will cede to the Ministry of Mines and Energy, free of charge, the technological and logistic developments necessary to fulfill these functions.

Vigency Notes
Previous Legislation
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ARTICLE 20. In the Special Units of Border Development, through the IFI, the construction of national and export industrial parks, and maquila process, will be promoted through capital and loans.

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ARTICLE 21. In the Special Border Development Units, the Banks, the Financial Corporations, the Commercial Finance Entities and the authorized Exchange Houses, may conduct business operations. purchase and sale of foreign currency in accordance with the authorizations and regulations issued by the Board of the Bank of the Republic.

PARAGRAFO 1o. Foreign trade operations carried out within the Special Border Development Units may be declared in the national currency or that of the neighbouring country.

Effective Case-law

PARAGRAFO 2o. It is the obligation of the Bank of the Republic to quote the representative rate of the market of the currencies of the neighboring countries on a daily basis.


Effective Case-law
Previous Legislation
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ARTICLE 22. The National Government will authorize, through the IFI and other State institutions, lines of credit for industrial conversion and for the conversion of companies in the Special Units of Border Development.

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ARTICLE 23. The installation of new companies and significant extensions in companies established in the Special Units of Border Development may be national, binational and multinational and will be subject to the following rules:

(a) The importation of capital goods not produced in the Andean sub-region and destined for companies in the primary, manufacturing and service sectors of health, transport, engineering, hotels, tourism, education and technology, be exempt from tariffs for a term of five years from the enactment of this Law;

The National Tax and Customs Directorate will, in each case, recognize the right to this exemption, in accordance with the regulations dictated to the effect by the National Government;

b) They will be free to partner with foreign companies;

c) Goods introduced to these Special Border Development Units that are imported into the rest of the National Territory shall be subject to the standard rules and requirements applied to imports.

PARAGRAFO 1o. For the purposes set out in this Act, it is understood by installation of a new company that it is constituted within five (5) years after the enactment of this Law, for which the The employer must state before the Administration of Taxation the intention to establish itself in the respective Unit, indicating the capital, the place of location and other requirements which, by means of regulation, establish the Directorate of Taxation and National Customs. No new companies will be understood as those that are already constituted and are the subject of statutory reform for the change of name, owners or merger with other companies.

For the purposes set out in this Law, significant extensions are defined in established companies, those that are initiated within five (5) years after the enactment of this Law and which constitute a project The Commission's proposal for a Council Directive on the application of the laws of the Member State of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament Taxes and National Customs, prior to the fulfilment of the requirements as per regulation set.

PARAGRAFO 2o. Electrical power generation companies, may be eligible for the tariff exemption provided for in paragraph (a) of this Article, subject to the authorisation of the Energy and Gas Regulatory Commission (CREG).

PARAGRAFO 3o. For the installation of new companies that promote the improvement of the infrastructure required by the Border Zones as they are: the provision of electric power, telecommunications, drinking water, education and health. The Special Border Development Units will promote their development. The Governors of the departments where these Units are located, after consultation with the National Planning Department, will be able to establish special and exceptional conditions for their creation, development and operations, with the Authorization of the Departmental Assemblies.

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ARTICLE 24. The National Government may authorize the temporary hospitalization of vehicles, motorcycles, and minor river vessels with registration of the neighboring country, to residents of the Special Units of Border Development, when requested by them, after checking their domicile in the respective Special Unit for Border Development.

The National Government will regulate the conditions, terms and conditions that must be met for the granting of the corresponding temporary admission permit.

Motor vehicles, motorcycles and minor inland waterways will temporarily only be allowed to transit in the jurisdictions of the departments of Amazonas, Arauca, Cesar, Choco, Guainia, Guajira, Narino, Norte de Santander, Putumayo, Vaupes and Vichada, depending on the Special Border Development Unit where the respective temporary hospitalization has been authorized.

Motor vehicles, motorcycles and minor river vessels, nationals or residents of the Special Units for Border Development, to circulate in the rest of the national territory shall be subject to the provisions of the customs rules governing the import arrangements.

Effective Case-law
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ARTICLE 25. Exxime of the remittance tax for the term of five (5) years, counted from the enactment of this Law, to the new companies producing goods to be established in the Special Border Development and existing ones that perform significant extensions in such units, provided they are entitled to eighty percent (80%) or more of their production generated in the respective Unit.

The National Tax and Customs Directorate will recognize, in each case, the right to this exemption, in accordance with the regulations dictated to the effect by the National Government.

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ARTICLE 26. Eliminate the collection of the tax on the departure of nationals and foreigners by land and river ports, in areas belonging to the Special Units of Border Development.

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ARTICLE 27. 134 of Law 633 of 2000. Subsequently, article 29 of Law 677 of 2001 repealed the aside of article 134 that repealed this article, however the original text of this article was not In accordance with Law 677 of 2001 >, food for human and animal consumption, toiletries and medicinal products for human or veterinary use, originating in countries adjacent to the Special Units for Border Development, shall be exempt from VAT. provided that they are intended exclusively for the consumption of the same, Decree 470 of 1986.

PARAGRAFO. Exonerated from VAT to all goods entered into the Amazon Department through the existing Colombo-Peruvian convention.

Effective notes
Editor Notes
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ARTICLE 28. 70 of Law 1607 of 2012. The new text is as follows: > The acquisitions of movable property and services by foreign visitors by electronic means and cash in the business premises located in the special units of Border Development The tax card will be exempt from the sales tax, according to the regulations that the National Government will issue for the purpose of the effect. Sales shall be equal to or greater than ten (10) UVT and the total maximum amount of exemption shall be up to a value equal to one hundred (100) UVT, per person.

Vigency Notes
Previous Legislation
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ARTICLE 29. The benefits granted in this Act to companies currently installed, or to be installed in the future in the Border Zones and in the Special Border Development Units will not apply. to undertakings for the exploitation, exploration or transport of oil or gas.

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ARTICLE 30. The Ministry of Foreign Affairs and Transport should be empowered to establish agreements with the border countries for the transnational and cross-border transportation of passengers and goods by road and inland waterway. This service must be provided by Colombian transporters from the neighboring country. legally constituted.

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ARTICLE 31. The National Government will have to deal with neighboring countries on customs and tariff matters, in order to allow the smooth application of emergency regimes on both sides of the border. frontier.



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ARTICLE 32. Cooperation with neighboring countries in education will be aimed at guaranteeing the inhabitants of the Border Zones the fundamental right to education; promoting the exchange between educational institutions, students and educators, at all levels; to harmonize study programmes and the recognition of degrees and qualifications awarded by educational institutions and to facilitate the implementation of joint activities. their own purpose, among the institutions of higher education.

The Ministry of National Education will adopt the necessary measures to facilitate cooperation and integration agreements in the field of formal, non-formal and informal education, as well as educational attention to the populations referred to in the Title. III of Law 115 of 1994.

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ARTICLE 33. The National Government, prior to the National Council of Higher Education, CESU, will regulate and adopt the requirements for the offering of undergraduate and post-degree programs in the Border by agreement between institutions of higher education of Colombia and neighboring countries.

PARAGRAFO. To exercise the profession or University Chair it will not be necessary to approve the title thus obtained, provided that the institution of Higher Education of the neighboring country is duly approved by the State where it is located. The titles in the sciences of health and law are excluded from the above.

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ARTICLE 34. The National Government will allocate annually in the budget of the Development Fund of Higher Education, Fodesip a departure of no less than 5,000 minimum monthly legal salaries, with destination to the modernization and strengthening of the public institutions of higher education located in the border areas, as well as for the financing of the programs that advance jointly with the universities of the neighboring countries.

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ARTICLE 35. Public Universities that develop academic and research activities in Border Zones, in use of their academic and research autonomy, and public or private entities whose The objective is to relate to the Border Zones, they will be advisory bodies of the State for the achievement of the objectives of this Law and the development of the programs of cooperation and integration with the neighboring countries.

PARAGRAFO. The Nation, the Departments and the Border Municipalities, will allocate in their respective budgets resources and will celebrate the agreements that they consider necessary for the fulfillment of this function of advising.

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ARTICLE 36. The Ministry of National Education will give priority in the allocation of resources of Law 21 of 1982 to projects aimed at the population of Border Zones.

With these resources it will be possible to finance the construction, acquisition, repair and/or maintenance of the infrastructure and endowment necessary for the provision of the service of technical average education, training of teachers and special service of Labour education.

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ARTICLE 37. The Higher School of Public Administration, Esap, will adapt the programs that go ahead in the Border Zones to the training needs of the public officials of the departments and border municipalities, and those responsible for State action in Border Zones.



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ARTICLE 38. Ministries, Administrative Departments and National Public Establishments related to foreign trade will open regional offices at the National Border Care Centers. (Cenaf).

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ARTICLE 39. For the purposes and objectives of this Law, the Foreign Trade Bank shall support the international trade activities in the Border Zones including the Establishment of offices.

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ARTICLE 40. 1o. of Decree 1182 of 1999, see Note of Vigence following this paragraph. The original text is as follows: > The National Government for the Effects of Inter-Institutional Coordination will create a Presidential Council of Borders that will depend on the Presidency of the Republic; this Presidential Counselor will receive and analyze the initiatives and actions related to the Border Zones, will be a permanent link between public and private establishments, will draw up special economic and social development plans for the Border Zones and the Special Units of Border Development; this Ministry shall have the following functions:

Vigency Notes

(a) To form jointly with the respective Ministries and with the other entities and instances of the national, departmental and local order, and in coordination with the regional Corpes. the policy on borders, social development programmes and economic investment projects, ensuring the participation of the authorities and communities involved and their organisations;

b) Promote actions for State agencies to implement compliance with this Law;

c) Coordinate actions with public, private, international cooperation, and foreign governments for compliance with this Law;

d) To encourage the participation of communities, social organizations, black communities and indigenous border authorities in the bi-national neighborhood commissions; to monitor and evaluate the development of the commitments emanating from the the same;

e) Collect, promote and disseminate rules, programs and investigations related to the border regime, in terms of administrative, fiscal, environmental, ethnic and foreign trade aspects, involving border communities;

f) To deal with issues related to the problems of the Black and Indigenous Border communities, in coordination with the Territorial Entities and competent administrative bodies;

g) Submit annually a report on the situation of Border Zones and the fulfillment of the objectives enshrined in this Law;

h) To promote with the neighboring countries binational agreements that in conditions of reciprocity establish measures or procedures that facilitate the obtaining of the dual nationality to the indigenous of the Border Zones;

i) Ensuring the participation of the Indigenous and Black Communities defined by Law 170/93 in the projection and implementation of the border policy;

(j) Other than the National Government may assign to it through a Regulatory Decree, which shall be issued within one year of the validity of this Law.

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ARTICLE 41. Create the Economic Fund for Modernization for Border Zones, as a special management account, without legal status within the administrative structure of the Presidential Council of Borders.

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ARTICLE 42. The resources of the Economic Fund for the modernization of Border Zones will come from:

a. Contributions from the National Budget;

b. The contributions and consideration that you receive from Border Zones and Territorial Development Territorial Units;

c. Donations and other resources that they receive to any title;

d. The others to be established.

PARAGRAFO. The President of Borders will have a seat on the National Council for Economic and Social Policy, Conpes.

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ARTICLE 43. The Municipalities of Maicao, Puerto Santander, Cucuta, Arauca, Puerto Carreño, San Miguel, Ipiales, Tumaco, Leticia, Mitu and Puerto Inirida in the development of the border policy will have quality Land ports and the National Government will provide them with the necessary infrastructure for their development from the time of this Law.

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ARTICLE 44. Under development of article 368 of the National Constitution, the Nation, the Departments, the Municipalities and the Districts, without prejudice to The provisions of other laws will provide sufficient annual budgets for subsidizing the rates of public services in the lower strata of the population of the Border Zones.

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