Customs Implements New Form for Consignees Carrying Out Permitted Activities in Customs Warehouses

The General Directorate of Customs (DGA) issued Resolution MH-DGA-RES-1460-2026, officially introducing the DER54 form, “Application for the Registration of Consignees for Permitted Activities, Category 1093.” The new form has been in effect since September 16, 2026, and is intended for individuals or legal entities that, as consignees, need to carry out permitted activities on goods under the customs warehousing regime.

Permitted activities are operations that may be performed on goods while they remain under customs control. These include division and classification, packing, unpacking and repacking, packaging and repackaging, marking, remarking and labeling, placement of commercial information, sample extraction and distribution, among other activities that do not alter or modify the nature of the goods.

The new DER54 is for the prior registration of the consignee and should be distinguished from the application for authorization to carry out a specific activity. The form requires information on the interested individual or legal entity and, where applicable, its legal representative, as well as the person responsible for the electronic transmission. Once the corresponding registration has been completed, when the consignee or its representative needs to carry out a permitted activity, authorization must be requested electronically from the customs office of control, in accordance with the procedure established by the DGA.

For each activity, the procedure requires the electronic transmission of information such as the type of operation to be carried out, the location and description of the goods, their tariff classification, inventory movements and quantities involved, as well as the scheduled date and time. The customs office of control processes the application and, once authorized, communicates the corresponding authorization number and determines whether the operation requires the participation of a customs officer. The consignee or its representative then communicates the authorization to the customs warehouse operator so that the activity can proceed. The permitted activities procedure had previously been formalized by the DGA and has been available in the customs IT system since January 2026.

Companies that have goods consigned in their name in customs warehouses and need to carry out these types of operations should take into account the new registration requirement using DER54, Category 1093, before electronically requesting authorization for a permitted activity. It is recommended to consult Resolución MH-DGA-RES-1460-2026, the forms DER54, and the permitted activities procedure to verify the applicable requirements.