IMPORT AND EXPORT RESTRICTIONS AND OBLIGATIONS

March 2023

I. Customs

  • The application of tariffs and taxes for the import and export of products to and from the Dominican Republic responds to the International Agreement on the Harmonized System of Description and Codification of Goods given in Brussels on June 14, 1983, and its amendments, of which the Dominican Republic Dominican Republic is a signatory.
  • The structure consists of 5 tariff rates: 0%, 3%, 8%, 14%, 20%.
  • The payment of tariffs will be settled on the taxable base of the CIF value (cost, insurance and freight), calculated in Dominican pesos at the time of arrival of the products in the country.

II.Temporary Internment Regime or Temporary Admission

Under this regime, the entry of certain merchandise into the Dominican customs territory is allowed, for a specific purpose, with suspension of import duties and taxes and those coming from abroad to be re-exported within a period of ninety (90) days.

Companies interested in availing themselves of this regime, generally exporting companies, must submit a request to the General Directorate of Customs, which must be accompanied by the documents required by said administration in this regard.

This service is generally used by companies or manufacturers to import the raw material necessary for production.

Fact: Those companies established and operating under the internment regime who wish to benefit from the Law, must export 80% of their production and have a minimum of 200 employees in the same location or physical plant.