JurídicoESEN

Article 26

Control Aduanero

Decreto 1227 de 2002 · por el cual se reglamenta parcialmente la Ley 677 de 2001 sobre tratamientos excepcionales para regímenes territoriales.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Control aduanero . Corresponderá a la Dirección de Impuestos y Aduanas Nacionales, DIAN, ejercer el control aduanero del ingreso y salida de las mercancías, con el fin de garantizar el cumplimiento de la ley y del presente decreto.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 1227 de 2002