Import Regimes in the Dominican Republic: Choosing the Right Customs Treatment Under Law 168-21

Two companies import identical machinery into the Dominican Republic. One pays full duties and taxes at the port; the other pays nothing, because it declared the goods under a temporary admission regime tied to export production. The difference is not luck, it is regime selection, made before the goods arrive.

The General Customs Law 168-21, which in 2021 replaced and integrated the fragmented regimes of the former 1953 statute, organizes customs treatments along lines familiar from World Customs Organization practice. The main options:

• Import for consumption. The default and definitive regime: goods enter the Dominican market permanently, with duties and taxes calculated on the CIF value at the applicable rates on the date of declaration.
• Definitive export. Goods leave Dominican territory permanently, supported by manifest, invoice and transport documents. Exports are generally free of export duties and zero-rated for ITBIS purposes.
• Customs transit. Goods cross Dominican territory (or move between customs offices) without entering the national market, with duties suspended while the carrier guarantees delivery as consigned.
• Temporary admission for inward processing. The workhorse of export manufacturing: raw materials, components, packaging, molds and tooling enter with duties suspended, on condition that they are incorporated into goods re-exported within the statutory term (18 months under the export promotion framework of Law 84-99). Alternatively, exporters may pay duties and claim reimbursement (drawback) once the finished goods are exported. Guarantees, typically a bank or insurance bond covering the suspended duties, secure the regime.
• Temporary export for outward processing and returned goods. Dominican goods sent abroad and re-imported without transformation within the legal term re-enter free of duties, with documentary proof of the round trip.
• Customs warehouses and deposits. Imported goods may be stored under customs control without prior payment of duties, for renewable terms, and later be declared for consumption or re-exported. Storage fees apply on the CIF value.
• Special treatments. Duty-free temporary entry applies under DR-CAFTA to professional equipment, goods for exhibition, commercial samples and sporting goods; separate exemption regimes cover free zone inputs (Law 8-90), returning members of the foreign service, and qualified nonprofit organizations.

Why regime selection is a legal decision, not a logistics one

Each regime carries its own conditions, guarantees, terms and penalties for breach, goods admitted temporarily that leak into the local market trigger the suspended duties plus sanctions. The cheapest regime on paper is not always the safest for a given supply chain, and the 2021 law’s expanded framework rewards importers who structure before shipping rather than after a dispute.

Arthur & Castillo advises importers, exporters and manufacturers on customs regime planning, guarantees and DGA proceedings. Send us your supply-chain map and we will tell you where the duty savings, and the risks, are.

Do you want more information about our services for Choosing the Right Customs Treatment in the Dominican Republic? Contact Us.

Disclaimer: This publication is not intended to provide advice or suggest a guaranteed outcome as individual situations will differ and the situation may have changed since publication. For specific advice on the information provided and related topics, please contact the author.

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