May 7, 2026 | Official Gazette of the Cartagena Agreement 

The General Secretariat of the Andean Community issued Resolution No. 2582, through which it determined that the so-called “Customs Control Service Fee” (“TSCA”) imposed by Ecuador on goods originating from or coming from Colombia constitutes a charge contrary to the Cartagena Agreement. 

Why did the SGCA conclude that it was not a legitimate fee?

For a charge to be considered a legitimate fee within the Andean regime, two cumulative requirements must be met:

• There must be a service effectively provided and individually identifiable to the importer; and,
• The amount charged must be proportional to the approximate cost of such service. 

Why are these conditions not met?

•  The alleged “service” consisted of general customs control, supervision, and security activities inherent to the State, rather than an individual benefit for the importer;
• Payment was mandatory in order to nationalize goods, meaning there was no optional or voluntary service; and,
• The charge was calculated as a percentage of the value of the goods (ad valorem), evidencing a revenue raising purpose similar to a tariff rather than a service fee.

The SGCA also recalled that the concept of “charge” within the Andean Community is broad and includes any surcharge that increases the cost of intra-community imports.

What was the CAN’s decision?

1. To classify the TSCA as a charge incompatible with the Andean Community Liberalization Program; and,
2. To order Ecuador to withdraw the measure within ten business days from its publication, that is, by May 21, 2026.

The resolution entered into force on May 8, 2026.

What are the consequences of this Resolution?

This decision seeks to ensure that the Governments of Ecuador and Colombia eliminate the charges deemed incompatible with the Andean Community Liberalization Program. In addition, it constitutes a relevant precedent for analyzing potential actions related to the recovery of payments made under the application of this measure. We remain at your disposal to analyze the effects and alternatives arising from the payment of this fee and the CAN resolution.

Tax Department – Bustamante Fabara

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