June 1, 2026 | Official Gazette, Fourth Supplement No. 295

The National Customs Service of Ecuador (SENAE), through Resolution No. SENAE- SENAE-2026-0051-RE dated May 31, 2026, repealed Resolution No. SENAE-SENAE- 2026-0031-RE, which regulated the customs service fee for customs control applicable
to goods imported from or originating in Colombia.

By way of background, this fee was originally established through Resolution No. SENAE-SENAE-2026-0006-RE at a rate of 30% of the customs value of the goods. It was subsequently amended by Resolution No. SENAE-SENAE-2026-0017-RE, which
increased the rate to 50%, and later by Resolution No. SENAE-SENAE-2026-0031-RE, which raised it to 100%. This latter resolution has now been repealed.

The repeal became effective on June 1, 2026. Consequently, as of that date, imports originating from or coming from Colombia are no longer subject to this charge.

It is also important to note that, on May 7, 2026, the General Secretariat of the Andean Community determined that this measure constituted a levy contrary to the Trade Liberalization Program of the Cartagena Agreement, concluding that it did not qualify as a legitimate fee. Among other considerations, the Secretariat found that there was no effectively rendered and individualized service provided to importers and that the amount charged was disproportionate to the actual cost of the alleged service.

In light of the foregoing, companies should review payments made under the 30%, 50%, and 100% rates of this fee in order to assess potential refund mechanisms that may be available.

Should you wish to explore this possibility, we remain at your disposal to analyze the impact of this repeal on your operations and to evaluate the viability of potential actions aimed at recovering amounts previously paid.

Tax Department – BUSTAMANTE FABARA

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