Decree 390 (March 7, 2016), known as the “New Customs Statute”, stipulates in its article 675 the validity of certain customs provisions, especially those related to UAP and ALTEX for a four - year term. Beyond the validity of these figures, it is inferred that, at the end of that period these customs users will disappear, as well as the benefits and other concordant norms that had been granted by Decree 2685 (1999). This article intends to express the reasons why the “New Colombian Customs Statute” adopted such a decision, taking into account that under the categories listed, recognized companies of the national scope were registered. A comparative study of the rules, allows to deducing that the current customs regulations give prevalence to risk management rather than the volume and the amount of the foreign trade operations. It is also noted that the changes in the new regulatory framework are not the product of just the impulses of the national customs authority. On the contrary, they are the result of international agreements; it is a trend towards the unification of customs procedures internationally and towards appropriately manage risks to avoid illegal activities carried out through foreign trade operations.