Dominican Customs Regimes

The Dominican Republic Customs Law allows for different customs regimes which may be applied to according to the desired commercial, export and trade operation, including most that we summarize as follows: Regime of Import for Consumption Article 53 of Law No. 3489, provides that the duties and taxes to be paid over the imported goods […]

Dominican Customs Law

Dominican Customs Law 3489, of February 14 of 1953 and its amendments, contains the customs regime of the Dominican Republic (DR). The last amendment to Law No. 3489 was made by the Law No. 226-06, which grants legal personality and functional, budget, administrative, technical autonomy and its own patrimony to the Dominican General Customs Administration […]

DR Investment Tax Incentives

Exports Promotion: Law 84-99 of Promotion of Exports of the Dominican Republic provides for certain incentives, such as the reimbursement of taxes and customs duties paid by the exporters for raw materials, components, intermediate goods, labels, containers and packing material, if those are incorporated to export goods or returned abroad in the same condition that […]

Import Agents and Distributors Law 173

A foreign supplier of goods and services may choose to enter the Dominican market by selling his/her products through Dominican agents and distributors or representatives. The different channels of selling are subject to different legal frameworks. Contracts involving Dominican agents and distributors are generally governed by the Civil Code of the Dominican Republic, whose freedom […]

Dominican Customs Tax

The General Customs Administration has established the system for self- determination of the customs tax obligation. Through this system, the taxpayer of the customs tax obligation (importer, consignee, customs agent or broker) has the power to set, by itself, the quantity of the customs tax obligation. The above means that the taxpayer acknowledges the imported […]

International sale of goods in Dominican Republic

By Felipe Isa Castillo (fcastillo@aclaw.com) International sale of goods contracts in Dominican Republic and elsewhere are also called ”documentary sale” transactions. The purpose of presenting the documentary transaction is to illustrate not only what is happening but also, why it is done in a particular manner. There are several factors to consider in an international […]

DR Limited Liability Company

Usually business entities in Dominican Republic are incorporated as a Dominican Limited Liability Company or Sociedad de Responsabilidad Limitada (S.R.L.). The Dominican Limited Liability Company or S.R.L. is the most common and efficient form of organizing a company in the Dominican Republic. The main characteristics of the Dominican Limited Liability Company are: The company must […]

DR Foreign Branch Registration

Dominican Branch registration may be possible for foreign companies interested in doing business in the Dominican Republic (DR). To begin the process, qualified legal counsel is required for evaluating the company incorporation documents, drafting, preparing and filing the required corporate documents for branch registration and requesting, responding, following up and obtaining a Taxpayer Identification Number […]

Dominican Republic Law Overview

An overview of Dominican Law  allows us to understand why Dominican Republic is the Caribbean‘s leading foreign investment, air and sea transportation, export free zones, and tourism destination. The main factors which helped Dominican Republic to attain this position are its geo strategic position in the very center of the Caribbean and between the United States Europe, Central […]

Imported Food and Drug Registration

By Maria Arthur (marthur@aclaw.com) On April 6th of 2015, the Executive Branch enacted Decree 82-2015, which creates the General Directorate of Pharmaceutical, Foods and Sanitary Health Products (“DIGEMAPS” for its Spanish acronym), under the dependency of the Ministry of Public Health and Social Assistance. According to Article 2 of said Decree, DIGEMAPS is and will […]