With the entry into force of Decree 390 of 2016, and the insertion it makes identify the need for all those who participate in foreign trade to implement a Risk Management System, the main objective of this work was to make effective the analysis of the system as an essential requirement for Importers, Exporters and Foreign Trade Operators to obtain and maintain special treatment to implement current regulations. This research article seeks to glimpse this concept, its importance and the impact that the Customs Authority (DIAN) has on this new task, concluding that, only from the managerial commitment and the investment of companies in Risk Management, with a view to achieve compliance with international regulatory standards such as BASC standards and ISO 31000, there may be an approach to complete this requirement.