Implicaciones en la logística de las empresas derivadas de la expedición del decreto 390 de 2016 y decreto 349 de 2018

Abstract

The aim of this article is to analyze the implications in companies logistics derived from the issuance of decrees 390 of 2016 and 349 of 2018. A descriptive study was used, applying the inductive method, as a technique of information collection was used to review the literature of academic documents that have analyzed the regime customs and tariffs in Colombia, as well as current legislation. The changes that were introduced with Decree 390 of 2016, sought that the country conforms to international standards that for some years have focused on using information technologies and communication (ICT) to facilitate trade operations. Before the issuance of the decrees analyzed, in the country standards in the matter were reviewed by the Director of National Taxes and Customs (DIAN), given that the customs and tariff information is directly related to the tax issue. For 2018, the Ministry of Finance and public credit issues Decree 349 of 2018, which modifies and expands customs regulations, the foregoing with the same logic of update the country's regulation to international standards and make the country competitive in foreign trade. Decrees 390 of 2016 and 349 of 2018 generated several implications for the logistics process of companies in relation, on the one hand, it highlights the implementation and adoption of electronic information systems that are a tool to process and present the documentation, which greatly reduces the times demanded by the permit process and others. This generates that they invest less economic resources in the matter of administrative expenses while having a greater capacity to respond, making the most competitive companies. The issuance and application of the decrees analyzed to allow for shorter processing times, while facilitating the traceability of the information corresponding to the commercial movements, both in the logistic aspects as tributaries