Key Benefits:
915 OF 2004
(October 21)
Official Journal 45.714 of 27 October 2004
For which the Border Statute for Economic and Social Development of the Archipelago department of San Andrés, Providencia and Santa Catalina is dictated.
COLOMBIA CONGRESS
DECRETA:
LAW OBJECT.
ARTICLE 1o. This statute aims to create the special legal conditions for the promotion and economic and social development of the inhabitants of the archipelago of San Andrés, Providencia and Santa Catalina, which allows them to survive in dignity as governed by the National Constitution and within their particular geographical, environmental and cultural conditions.
OF THE FREE PORT REGIME.
ARTICLE 2o. DEFINITIONS FOR THE APPLICATION OF THIS LAW. The expressions used in this law, for the purposes of their application, will have the meaning that is determined below:
1. Puerto Libre de San Andrés, Providencia and Santa Catalina.
Define as Puerto Libre de San Andrés, Providencia and Santa Catalina, the island territory comprised of the Archipelago department of San Andrés, Providencia and Santa Catalina, to which they can arrive freely, without limitations of quota or quantity and without the payment of customs duties, all types of goods, goods and services, of foreign origin or of a Free Trade Zone of Goods and Services, for their local consumption, being marketed, reshipped, re-exported or for their nationalisation.
2. Introduction of goods, goods and services to the national customs territory: The introduction of foreign goods, goods and services from the Free Port to the rest of the national customs territory shall be carried out by the shipments or under the mode of travelers.
ARTICLE 3o. RATIFICATION OF THE FREE PORT. ratifies as Puerto Libre, the entire area of the Archipelago department of San Andrés, Providencia and Santa Catalina, in accordance with the provisions of the article 310 of the National Constitution.
To the territory of the Free Port of San Andrés, Providencia and Santa Catalina, all kinds of foreign goods, goods and services may be introduced, except for arms, drugs, goods prohibited by international conventions to which the Colombia and, finally, drug precursors and drugs and narcotic drugs not authorised by the competent authority.
PARAGRAFO. The National Government will regulate the services provided from the Archipelago department of San Andrés, Providencia and Santa Catalina, to the national territory and to other countries.
Single Consumer Tax. The introduction of foreign goods, goods and services will be free from the payment of customs taxes and will only cause a Single Tax on Consumption, in favor of the Archipelago department of San Andrés, Providencia and Santa Catalina, equivalent to the ten (10%) as the maximum ceiling, as laid down in Law 47 of 1993.
ARTICLE 4. POWERS OF THE ASSEMBLY IN RELATION TO THE SINGLE TAX ON CONSUMPTION. The Departmental Assembly, at the initiative of the Governor, may fix the related elements of the Single Tax to the Consumption and the treatments Preferred as appropriate.
ARTICLE 5o. PERSONS WHO MAY ENTER GOODS, GOODS AND SERVICES TO THE FREE PORT. They may only introduce and legalize foreign goods, goods and services to the Free Port of San Andrés, Providencia and Santa Catalina, in commercial quantities, natural or legal persons registered in the RUT who have been duly registered as merchants in the San Andrés Chamber of Commerce, are at peace and except for the tax on industry and commerce, and for whom the Archipelago is the main headquarters of its businesses and they obtain the corresponding permission of the Governor of the department. Compliance with the rules laid down in Decree 2762 of 1991 or the amendment or replacement shall be required.
ARTICLE 6o. ADMISSION TO THE FREE PORT OF GOODS, GOODS AND SERVICES. The legally established residents and residents of San Andrés, Providencia and Santa Catalina islands, which do not have the quality of merchants, will be able to enter goods, goods and services. in non-commercial quantities by means of the payment of the Single Tax on Consumption, where there is a place, with the presentation of the Special Declaration of Income.
ARTICLE 7o. GOODS IN TRANSIT. It may be received in the territory of the Free Port of San Andrés, Providencia and Santa Catalina, foreign goods, goods and services, in transit, for shipment to other national or foreign ports.
All goods destined for the Free Port of San Andrés, Providencia and Santa Catalina, which, due to circumstances of transport routes, have to touch ports or airports in the rest of the national customs territory, only be inspected, by national security effects, by the competent authorities. Such events shall be held in the presence of the consignee, his representative or proxy. The owners of these goods are not obliged to pay customs taxes, since those goods and/or goods arrive in the national customs territory covered under the transit procedure and their final destination is the department Archipelago, where all introduction formalities will be completed.
PARAGRAFO. Goods, goods, and services transported from outside by residents of the Archipelago department such as cargo or accompanied baggage. To foreign goods, which are to be loaded or luggage accompanied by travellers legally resident in the Archipelago department from outside, and who, by special circumstances, must make a stopover or stay at a port or airport from the rest of the national customs territory, the same treatment as provided for in this Article shall be given.
ARTICLE 8o. EXHIBITION HALLS ENABLEMENT. The National Customs and Tax Directorate will be able to enable sites for the exhibition of foreign goods, which will have the payment of the tax suspended.
The storage period will be maximum one (1) year, counted from the arrival of the goods to the territory of the Free Port and due to its expiration will be considered automatic legal abandonment, preferably in favor of the department Archipelago, without (a) the administrative action to be taken by the Commission. The National Tax and Customs Directorate shall make appropriate rules and may, for duly justified reasons, grant or not grant extensions.
ARTICLE 9o. CONTAINER PARK. The National Customs and Tax Directorate will allocate or authorize the enabling of an appropriate area for container parks arriving in transit to other national or foreign ports.
ARTICLE 10. SALES INVOICES. For the purposes of the control of the collection of the industry and commerce tax, by the Government of the Archipelago Department, any commercial transaction carried out in the territory shall be supported with its corresponding invoice for sale, in accordance with the provisions of the Tax Statute.
ARTICLE 11. TRAVELLERS ' REGIME. Travelers from the Archipelago department of San Andrés, Providencia and Santa Catalina, after a minimum stay of three (3) days will be entitled to personal and non-transferable, to internalize goods and goods, to the the rest of the Colombian customs and continental territory, free of import duties and exempt from any tax or tax, up to a total value equivalent to three thousand five hundred dollars (US$3,500) from the United States of America. Minors may exercise this reduced rate by 50% (50%). This right may be used once a year by the same person in accordance with the provisions of paragraph 3 of Article 208 of the Customs Statute.
Within this quota the traveler will not be able to bring in each trip more than two (2) household appliances of the same class, nor more than ten (10) items of the same class, different from home appliances.
These goods must be intended for the personal use of the traveler and therefore cannot be marketed.
Those traveling in groups will be able to add their quotas to bring goods whose value exceeds the individual quota. The resulting amount may be used jointly or separately by those who have agreed to this accumulation.
ARTICLE 12. SHIPMENT OF WHOLESALE GOODS FROM THE FREE PORT TO THE NATIONAL CUSTOMS TERRITORY. Without prejudice to the provisions of Article 121 of Law 6 of 1992, traders, duly established in the Archipelago department, they may sell goods to persons domiciled in the rest of the national customs territory who may acquire them according to the quotas authorized by the Government. These goods may enter the rest of the national customs territory as a cargo, or by any other transport system through the presentation of the Simplified Import Declaration.
PARAGRAFO. Attachments to the Simplified Import Declaration.
You must attach the following documents:
a) Sales Invoice;
(b) The certificate of sale free of the country of origin, cua ndo by the nature of the product is required. This certificate replaces the health record of the Invima for all purposes, when it is issued by the health authorities of Canada, the United States and the European Community.
c) Paid official receipt on behalf of the buyer.
ARTICLE 13. DOMESTIC MENAJES. People returning to the Colombian mainland, after one (1) year of legal residence in San Andrés, Providencia and Santa Catalina, with certification by the Office of Control of Circulation and Residence "OCCRE", shall be subject to the special arrangements under the circumstances for their domestic use.
Final Move. Those people who live on the islands, with legal residence and who wish to return to the rest of the Colombian territory, to comply with the rules of the Office of Control of Circulation and Residence, for their relocation, will be able to move domestic equipment, without payment of customs duties. The National Customs and Tax Directorate shall be responsible for verifying that the conditions laid down for such purposes are met.
ARTICLE 14. POSTAL TRAFFIC AND URGENT SHIPMENTS. The postal services and mailings from San Andrés and Providencia, in non-commercial quantities, will not pay customs taxes.
PARAGRAFO. The National Government, by regulatory decree, will establish the related to non-commercial amounts.
ARTICLE 15. TEMPORARY DEPARTURE. The National Tax and Customs Administration, San Andrés and Providencia Islas Local Administration, may authorize the temporary departure from the island territory, to the Colombian mainland and customs territory, land and sea transport, machines and equipment and parts thereof, for tourism, sports, exhibitions, fairs, cultural events, educational, scientific or maintenance activities and/or repair, by a maximum term of three (3) months, renewable for three (3) months, for reasons justified. Before the expiry of the term allowed, the goods, bi-es and foreign services in question shall return to the island territory.
For the purpose, bank or insurance company guarantee, in favor of the Nation, should be constituted, by one hundred percent (100%) of the customs taxes that said foreign goods, goods and services would pay if they were imported into the country. continental and national customs territory. The time limit shall be counted from the date of acceptance of the temporary exit declaration in the format established by the National Tax and Customs Directorate.
ARTICLE 16. To the Free Port of San Andrés, Providencia and Santa Catalina, all types of motor vehicles, motorcycles, motorcycles and other vehicles may be entered indifferently from their origin. air or sea land.
PARAGRAFO. The initial registration of vehicles may be made to the departmental transit body of models that do not have more than five (5) years of manufacture.
TRANSIENT PARAGRAPH. It may also be possible to record the initial registration of those vehicles which are located in the departmental territory as of 30 April 2004, provided that they correspond to the models of the years 1998 and subsequent and meet the requirements set by the Archipelago department.
ARTICLE 17. Food products, alcoholic beverages, cosmetics, toilet, hygiene and cleaning and medications with a condition of free sale that are imported into the archipelago of San Andrés, Providencia and Santa Catalina for sale therein must prove to the departmental health authority, the certificate of free sale on the record that said products are fit for human consumption.
If the product is manufactured in the territory of the department archipelago of San Andrés, Providencia and Santa Catalina, except in the case of drugs, biological products, pharmaceutical products based on natural resources, devices doctors, the certificate stating that the product is fit for human consumption will be issued by the Departmental Health Authority.
When it comes to products made in the Archipelago Department of San Andrés, Providencia and Santa Catalina, for their introduction to the rest of the national territory they will have to obtain the corresponding sanitary registration with the Invima. For this purpose, they will be exempt from the payment of the rate per concept of the Sanitary Registry, those headlines that according to the article 2o of the Law 590 of 2000 are considered micro and small entrepreneurs.
Food products, alcoholic beverages and toiletries, hygiene and cleaning products that are imported into the Archipelago department of San Andrés, Providencia and Santa Catalina, for introduction to the rest of the national territory will have to be accredited. the Free Sale Certificate of the country of origin, provided that they are issued by the respective Health Authority of Canada, the United States and the European Community. In the case of cosmetics where mandatory health notification is required, it shall be free of charge.
ARTICLE 18. SANCTIONING REGIME. Failure to comply with any of the obligations laid down in this Chapter shall result in the imposition of the penalties laid down in the rules enshrined in the Tax Statute and the Decree 2685 of 1999 and the other rules that add, modify, or replace it.
OF THE PRODUCTION AND EXPORTS REGIME.
ARTICLE 19. The Archipelago department of San Andrés, Providencia and Santa Catalina is constituted in a special area of production and generation of employment.
ARTICLE 20. The goods, goods and services produced in the Archipelago department and those produced in the rest of the country may be exported from the Archipelago department freely.
OF THE FINANCIAL SYSTEM.
ARTICLE 21. OPERATIONS AUTHORIZED TO CREDIT INSTITUTIONS. In order to facilitate the consolidation of the International Financial Center created by Law 47 of 1993, the operations to be carried out by the Credit institutions that are established in the Archipelago department of San Andrés, Providencia and Santa Catalina, will be governed by the provisions of in this chapter, in the organic status of the financial system and other rules applicable to them.
The Banking Superintendency shall have the same supervisory powers as those conferred by the Organic Statute of the Financial System, on credit institutions so constituted.
The National Government will also point out the general rules under which the Board of Directors of the Financial Institutions Guarantees Fund, Fogafin, will organize the deposit insurance for operations in foreign currency performed by the entities covered by this chapter.
OF THE FISHING REGIME.
ARTICLE 24. FISHING ACTIVITY. The fishing activity in the Archipelago department of San Andrés, Providencia and Santa Catalina will be governed by the rules contained in Law 47 of 1993, by the provisions that The continuation is dictated and by the other laws in that which is not contrary to him.
ARTICLE 25. OBJECT. These provisions aim to promote the sustainable development of fishing activity as a source of food, employment and income and to ensure the responsible use of hydrobiological resources, optimizing the economic benefits in harmony with the preservation of the environment and the conservation of biodiversity and the protection and promotion of the inhabitants of the Archipelago.
ARTICLE 26. PRIORITY. In accordance with the Development Plan it will be the National Government's priority to provide the necessary support for the development of the artisanal fishing activity and the training and training of the department's artisanal fishermen. archipelago.
ARTICLE 27. The Departmental Fisheries and Aquaculture Board created by Article 33 of Law 47 of 1993, will be integrated as follows:
The Governor of the Archipelago department, who will chair it; the Secretary of Agriculture and Departmental Fisheries; the Director of Corali na; a representative of the artisanal fishermen of San Andrés Islas and a representative of the fishermen Providence and Santa Catalina Islas, a representative of the department's Fisheries Industry; a representative of the department's academic entities; a Representative of the Dimar and a Representative of the Incoder (Fisheries Sub-Management) and Aquaculture).
This Board will dictate its own rules.
ARTICLE 28. This Board from the validity of this law will directly assume the functions that the law granted to it through article 34 of Law 47 of 1993, without any prerequisite.
PARAGRAFO. The Secretary of Agriculture and Departmental Fisheries will make the Board's Technical Secretary.
ARTICLE 29. PROMOTION. The National Government in accordance with the priorities established in the National Development Plan will boost fishing activity in the Archipelago, stimulate the modernization of the fishing industry, as well as promote the acquisition of goods for the fishing activity.
ARTICLE 30. EXTRACTION. The extraction of the marine fishing resource is classified into: Industrial and Artisanal.
PARAGRAFO. Of the fishing activity. Classification:
From the investigation.
From the extraction
Processing
From Marketing
From aquaculture
Sport fishing
In the terms provided for in Law 13 of 1990.
ARTICLE 31. Prohibition. Within the marine area that enclose the reefs and the coastal waters of the Islands of San Andrés, Providencia and Santa Catalina, only the extraction of the fishing resource by artisanal and mere fishermen will be permitted. subsistence, as well as for scientific and sports research.
ARTICLE 32. (a) artisanal fishing is carried out by fishermen individually or organized in companies, cooperatives or other associations with their own independent work, with their own development of a small-scale productive activity and by means of systems, gear and minor fishing methods.
ARTICLE 33. PROMOTION. The National Government will promote technology transfers and training in favor of artisanal fishermen organized in cooperatives or other associative modalities recognized by law, using resources and resources. from international or national technical and economic cooperation bodies.
ARTICLE 34. Craft fishing vessels in the Archipelago department to be registered must obtain permission from the Departmental Fisheries and Aquaculture Board, this permit replaces for all the purposes of the certificate of history issued by the National Narcotics Directorate.
ARTICLE 35. FROM AQUACULTURE. The National Government in accordance with the National Development Plan will promote aquaculture activities in the archipelago department as a source of food and generation of employment and social welfare.
ARTICLE 36. CONCESSIONS. The Departmental Fisheries Board will grant concessions for the development of aquaculture in areas that do not disturb tourism activities, such as beaches, bathing areas, water sports and other, as well as navigation.
ARTICLE 37. ENVIRONMENT. The activity of Aquaculture must be in harmony with the protection of the environment.
ARTICLE 38. NATURAL BANKS. No concessions will be granted for aquaculture in those areas that exist natural banks of hydrobiological resources including natural sea meadows.
ARTICLE 39. SANTIONS. The penalties provided for in Article 35 of Law 47 of 1993 shall apply without prejudice to the administrative, civil and criminal penalties provided for in the other laws by the transgressions of the rules on fishing.
OF THE AGRICULTURAL REGIME.
ARTICLE 40. The National and Departmental Government will promote the sustainable development of agricultural activity as a source of food, employment, and income that generate welfare for the inhabitants of the country. Archipelago department.
ARTICLE 41. The National Government is authorized to invest, in accordance with the National Development Plan, the human and financial resources necessary for the investigation of the flora and fauna of the dep artamento and to develop its commercial exploitation in a sustainable way.
ARTICLE 42. The Departmental Government will dictate measures for the prohibition of entry to the Archipelago of food products when it is the harvest time of the same in the Archipelago department, with the the purpose of ensuring the marketing of local products.
ARTICLE 43. In accordance with the National Development Plan, the National Government is empowered to allocate resources for the construction of Irrigation Districts in San Andrés, Providencia and Santa Catalina, simultaneously ensuring the protection and development of the existing hydrographic micro-basins in the Archipelago department.
ARTICLE 44. The Departmental Assembly will establish a regulation of agricultural labor, for people who are caught for the theft of agricultural products. Such work may be carried out on community or private farms affected by the theft.
PARAGRAFO. Commerce establishments or vendors that expend stolen agricultural products will be revoked from their operating license or their permission from vendors.
