Presentación de la Declaración. La Declaración de Importación deberá presentarse ante la Administración de Aduana con jurisdicción en el lugar donde se encuentre la mercancía, a través del sistema informático aduanero, en la forma que determine la Dirección de Impuestos y Aduanas Nacionales.
Decreto 2685 de 1999 →In force
Article 120
Decreto 2685 de 1999 · por el cual se modifica la Legislación Aduanera
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Text of the article
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Constitutional history
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