Dominican Republic’s Executive Branch publishes General Regulations to new Customs Law

On 24 January 2023, the Executive Branch published the General Regulations for the application of the new Dominican Republic’s Customs Law, Law no. 168-21.

According to the Customs Authority, the Regulations will position the Dominican Republic among the most competitive and innovative countries in the region.

The General Regulations include dispositions regarding the customs control and inspections, the entry and exit of transport and merchandise as well as the customs clearance process. Also noteworthy are the dispositions regarding the Customs Tax Regime and the Sanctioning Administrative Procedure and Regime. Special Customs Regimes, Customs Operators, methods of collection and customs operations are still pending regulation. These matters will be regulated following the same approval process of the General Regulations.

Lastly, the Customs Authority highlighted that this General Regulation is not exclusive, since the Executive Branch will issue other specific regulations deemed necessary to complement the provisions of the law.

The General Regulations entered into force on 22 January 2023.

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica

• Rafael Sayagués

• Juan Carlos Chavarría

•  Carolina Palma

• Ana G Sánchez Wellermann

• Daniel Quesada

• José Martínez Loría

• Jacqueline Alfaro

Ernst & Young, Dominican Republic

• Ludovino Colón

Ernst & Young LLP (United States), Latin American Business Center, New York

• Lucas Moreno

• Ana Mingramm

• Pablo Wejcman

• Enrique Perez Grovas

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

• Lourdes Libreros

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

• Raul Moreno, Tokyo

• Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.