Colombia and Guatemala enact new customs and anti‑money‑laundering laws

Colombia’s Law 2586, which became effective on 19 June 2026, introduces a new sanctions and seizure regime for customs matters and clarifies the firmness and executory status of customs administrative acts. The law distinguishes customs actions from tax actions, allowing the DIAN to initiate collection after administrative decisions, except for certain operators and entities that must await a final judicial ruling. A remaining debate concerns whether DIAN‑issued acts that actually involve VAT should be treated as customs or tax matters.

Guatemala has approved a comprehensive anti‑money‑laundering and terrorism‑financing law. Following the decree of 2026, the Superintendence of Banks, led by Saulo De León, organized a week‑long training for public and private sector officials, coordinated by the Latin American Financial Action Task Force (GAFILAT). The regulator reports that 85 % of the implementing regulations are completed and prepares for a mutual evaluation by the Financial Action Task Force in 2027. The law aims to align Guatemala’s standards with international requirements while preserving professional confidentiality for lawyers and notaries.