1. Simplification of the legal requirements for the FTZ, agility of procedures, ease of access to the regime and clarifies the roles of the various entities that are part of the existing declaration process of the FTZ.
  2. The radication of the new requests to the FTZ will be subject to a review process to verify they comply with the legal requirements, resulting in saving time and formalities.
  3. It established deadlines for the formalities and responses to the request.
  4. The goods used are not going to be taken into account for compliance to investment commitments. However this does not restrict the access to the real productive fixed assets that have been used in Colombia.
  5. A user of a FTZ automatically acquires the quality of a Foreign Commercial Operator.
  6. It establishes the interpretation criteria of the National Constitution code of Administrative Procedure, code of Criminal Procedure and Customs Regulations.
  7. It increases from 5% to 15% the area of commercial activities.
  8. It allows the industrial users to have commercial and administrative offices in the national territory, where the goods will not be subject to the incentives of the FTZ.
  9. It makes clear the industrial users can nationalise and keep in the FTZ merchandise produced.
  10. Establishes that areas and estates in the FTZ can belong to operators and others, however all activities must only be for the FTZ.
  11. It allows for tourist and health FTZ retail sales, but the merchandise will not have FTZ benefits.
  12. The operators can offer public services to the users, always according to the law.
  13. It is 30 years to the end of approval of the permanent FTZ, with extensions for the same term available.
  14. The special FTZs will be for a maximum of 30 years.
  15. It allows for investment before the declaration but these investments will not count in the agreement commitments. In the case of employment being generated before the declaration this will count towards the commitments.
  16. For the approval of a FTZ they must have an Internationalisation Plan.
  17. It allows adjustments to the master plan concerning investment, employment, number of users, economic activity, schedule of commitments and Internationalisation plan.
  18. It removes the area required for the DIAN offices in the special and permanent services FTZs.
  19. The permanent FTZs will not have to comply with the minimum requirement of 20 hectares when they are authorised in cities of less than 1 million inhabitants.
  20. To extend a permanent FTZ it is no longer required to be adjacent, it allows for extension on other land up to 1km distance.
  21. It allows technological parks to be declared FTZ without the requirement to register as a new legal body nor new investment.
  22. The possibility to declare FTZs with minor investment and employment for the Departments of Putumayo, Narino, Huila, Caqueta, Cauca and the city of Cucuta can be made until 31 December 2017.
  23. For the international accreditation for the special health FTZ; this is required within 3 years of starting business rather than within 3 years of declaring.
  24. For the permanent special health FTZs it allows to sell or rent doctor´s surgeries and local businesses without exceeding 20% of the total area declared.
  25. It simplifies the control of inventories of national merchandise in the health FTZs dealing with quantity, value and description.
  26. It increases the number of employees required for new users with fixed assets less than 500 SMMLV to 3 in the first year, 2 in the second and 2 in the third.
  27. The base for the commitments is smaller as account is taken of the real productive fixed assets and not the total fixed assets.
  28. The industrial users can destroy their waste despite it having commercial value. If these goods destroyed are sold or generate income for the user they must be nationalised.
  29. It includes voluntary departure from the FTZ.
  30. With the authorisation of DIAN the industrial users are allowed to trade goods in different jurisdictions under their responsibility.
  31. It established a new and clear procedure for hand held merchandise in the case of industry dealing with jewellery and precious stones.
  32. It establishes that new users can do partial processes up to 40% of the total production cost for goods and services in the fiscal year, but this percentage could be bigger in justified cases. This restriction does not apply to actual users, but the operator will inform them 6-monthly if they surpass this percentage. For new users, if they wish to exceed this percentage they will require authorisation from DIAN.
  33. We continue with the tolerance margins with regard to weight and packaging to conform with the customs regulations.
  34. If the responsibility of the goods transporter ends at point of discharge, the operator user will have to receive the merchandise directly from the port and will be responsible to customs for its transfer.
  35. There are no restrictions on transfers to the FTZ, they will be restricted in special cases by resolution.
  36. They cannot receive domestic household goods or luggage without being accompanied by an industrial user.
  37. The goods produced in a FTZ have to pay customs tariff over the FOB value for each of the primary materials and foreign supplies, taking the duty of the final goods.
  38. Merchandise originating from countries with agreement keep it´s origin in order to pay the customs tariff.
  39. The integration certificates must indicate the national and foreign merchandise also the primary materials, supplies, workforce, direct and indirect costs and profit margin.
  40. It establishes that supplies, medications, medical devices, that are included in prosthesis, have to pay rights and taxes for being imported.
  41. It makes clear that there can be operations between users of FTZs, even though the owner is not established in national territory.
  42. It allows any transfer of merchandise between FTZ users including merchandise of others consigned to a user.
  43. It unifies in one rule the decrees for the industrial agricultural FTZs, off shore, special rules for FTZs located in departments with less development, transient FTZs and dairy FTZs and the sanctions regime.
  44. It incorporates clear procedures with defined terms for the loss of declaration and user disqualification, allowing for the possibility to correct the breach and respecting the right of legitimate defence.
  45. It establishes the obligation for the users to report quarterly their investment, employment and activity statistics.
  46. It establishes the cessation of activities when the user has left the FTZ or when they have not carried out commercial operations or transactions for 6 months.
  47. It allows for voluntary de-declaration of FTZ status and user qualification.
  48. It requires the operator user to establish procedure manuals for the guidance of the users of the regime.
  49. It clarifies that in the users buildings, other people and business can supply services to the users.
  50. It broadly and accurately explains the cause of losing the user qualification.
  51. It strengthens the control functions of the operator user.
  52. It establishes an administrative and sanction procedure for the Ministry of Commerce, Industry and Tourism.