The DIAN issued Resolution 9021 of 2025, which prohibits the international customs transit of cigarettes classified under tariff heading 24.02 of the Customs Tariff. The measure seeks to curb the smuggling of this merchandise, strengthen border controls, and protect the formal industry, given the significant economic and social impact caused by this illegal activity.
Between 2021 and 2023, open and technical smuggling through cigarette under-invoicing caused losses exceeding 94.874 billion pesos in customs duties that the State failed to collect. In addition, during the same period and up to the first half of 2025, DIAN filed 133 complaints before the Office of the Attorney General for crimes associated with the tobacco smuggling chain, with a value close to 71 billion pesos.
According to the entity, cigarette smuggling has a significant impact on the national economy, formal job creation, and the competitiveness of companies that comply with regulations. Under this restriction, such goods will no longer be allowed to transit through Colombian territory en route to third countries, thereby closing loopholes previously exploited by illegal networks.
The resolution also includes facilitation measures in other strategic sectors, such as the urgent importation of goods, supplies, and spare parts to guarantee the public electricity service and the operation of air and maritime transport, thus ensuring timely attention in emergencies and critical situations.
