Export Preview | Digital Logistics Capacity Assessments (2024)

Duties and Tax Exemption

Tax Payment Exemption Request, pursuant toAdministrative Provision No. 7204.

Service description:

This service consists of applying what is established inAdministrative Provision No. 7204, which renders the collection ofITBIS ineffective for certain Medical Devices, such as cardiacmarker systems, heart valves, oxygenators, endovascular prostheses,among others. The interested party directs the communication to theGeneral Director of Customs, requesting the application ofexemption from the payment of the ITBIS under the AdministrativeProvision No. 7204 and deposits in the Correspondence and File areaof the General Directorate of Customs Headquarters with therequired documents.

Requirements:

1. Communication addressed to the General Director of Customsrequesting the Exemption from Payment of Taxes pursuant toAdministrative Provision No. 7204.
2. Bill of Lading (BL or AWB).
3. Single Customs Declaration (DUA).
4. Commercial Invoice.
5. Tax Settlement Report.

Service cost:

According to what is established Administrative Resolution No.7204 (this may vary).

Time to provide the service:Two (2) business days.

Source: http://www.servicios.dominicana.gob.do/servicio.php?id=1871

http://www.servicios.dominicana.gob.do

Emergency response

In the table below, indicate which of the following agreementsand conventions apply to the country and whether there areothers.

Regular exemption regime (non-emergencyresponse)

National legislation on humanitarian aid includes Customs LawNo. 226 of 2006, which confirms that customs clearance of reliefconsignments for the purpose of export, transit, temporaryadmission and imports, and must be done as a priority. Agreementsor assistance and cooperation agreements are concluded between someUnited Nations agencies and the Government of the DominicanRepublic and are ratified in legislation. Relief shipments do notapply import duties or taxes.

Exemption for Non-Profit Institutions - DGA

General Directorate of Customs

It consists of the facilities of exemption from taxes andcharges on the importation of materials and equipment for the useof non-profit institutions in the country according to Law 122-05.Aimed at: Any regularized Non-Profit Institution, whetherNon-Governmental Organization (NGO), Foundation, among others; dulyrecognized by their respective governing bodies and in compliancewith current legal provisions.

Requirements:

1. Certification of the Governing Body of the correspondingrequesting institution.
2. Form F-49 (General Directorate of Tax Legislation of theMinistry of Finance).
3. Single Customs Declaration (DUA).
4. Commercial invoice.
5. Bill of Lading (BL or AWB).
6. Tax Settlement Report (Printer) Inspected.

Service cost:

1. Containers or Vans
2. 10 ’feet US $ 40.00 or its equivalent in Dominican pesos.
3. 20’ feet US $ 75.00 or its equivalent in Dominican pesos.
4. 40 ’or 45’ feet US $ 100.00 or its equivalent in Dominicanpesos.
5. Courier cargo
   1. For each kilo US $ 0.25 up to US $ 10.00 or its equivalent inDominican pesos.
6. Consolidated cargo
   1. For each kilo US $ 0.25 up to US $ 60.00 or its equivalent inDominican pesos.
7. Loose / Bulk cargo
   1. Per Metric Ton US $ 0.50 up to US $ 500.00 or its equivalent inDominican pesos.
8. Vehicles, Equipment and Machinery
   1. Per Unit US $ 100.00 or its equivalent in Dominican pesos.

Steps: The interested party goes to the Governing Body andobtains the accredited resolution, after depositing the requireddocuments with the Ministry of Finance, which will finally send thefile to the General Directorate of Customs with the ExonerationOrder, if approved.

Time to provide the service: Three (3) business days.

Exemption certificate application procedure

Requirements of the exemption certificate document

Customs Clearance

General information

Requirements of the customs clearancedocument

The following data must be included as aminimum:

• Identification of the exporter and the importer (name andaddress).
• Expedition date.
• Invoice number.
• Description of the goods (denomination, quality, etc.).
• Unit of measurement.
• Quantity of merchandise.
• Unit value.
• Total value. Total invoiced value and currency of payment. Theequivalent amount must be indicated in a currency freelyconvertible to euros or another legal tender in the importingMember State.
• Payment conditions (method and date of payment, discounts,etc.).
• Delivery conditions according to the correspondingIncoterm.
• Means of transport.

Transit regime

Procedures to follow

1. Send the required documents through SIGA or electronically andsend the documents, no later than 10:00 A.M. on the day of theverification, informing the scheduled time for the verification, aswell as the number of export containers that will be will includein the schedule of the day. The complete and final documentationmust be submitted before 3:00 P.M. on that day.
2. The Temporary Admission Registry Department seals the documentsonce the revision has been made.
3. The documents will be delivered to the Temporary Admissionsupervisor, who will transfer it to a communication system.
4. The verification is completed, the containers will be sealed,and the custodian will move with the merchandise custody documentsto the port of departure.

Documentation Requirements

1. Commercial invoice.
2. DUA export form, through SIGA, duly completed according to thebreakdown of each invoice.
3. Packing list.
4. Copy of the CEI-RD Resolution authorizing the product to beexported.
5. Product authorization certificates when applicable (DNCD,phytosanitary, zoological, sanitary, etc.).
6. In the case of a Transfer of Free Zone Companies, includeTransfer Form No. 3495 (RD $ 10.00).

Goods in Transit to Haiti

Imports through the Dominican Republic (ports and maritimeairports):

The cargo must be clearly marked "Humanitarian Aid in Transit toHaiti, No Commercial Value". ("Humanitarian Aid in Transit toHaiti, No Commercial Value").

Documentation of the required position includes original copiesof the following documents:

1. Packing list
2. Bill of Lading / Air Waybill
3. Certificate of loading
4. Declaration of value or invoice
5. Certificate or donation letter (If applicable)
6. Certificate of origin (If there is, it is required forfood)
7. Phytosanitary certificate (If there is, it is required forfood)

Copies of these documents can be used to advance the customsclearance process, but original copies must be provided uponarrival of the cargo to avoid charges. The use of an accredited broker ismandatory in maritime airports and ports.

Charge for Crossing the Haiti Border

Original copies exposed in the delivery charge will be used.If the cargo is purchasedlocally, the documentation requirements are the same (theoriginal). Tax and duty exemptions for cargo moving to Haitimust be requested and processed by the Ministry of Finance in Haitibefore the cargo is transported by road to the border [AH6].Originals of the following are required for the bordercrossing:

1. Detailed packing list on the truck.
2. Roadmap of ground transportation.
3. For transit cargo arriving in Dominican ports: bill of lading /airway bill.
4. Freight certificate.
5. Declaration of value or invoice.
6. Certificate or donation letter (If applicable).
7. Certificate of origin (If there is, it is required forfood).
8. Phytosanitary certificate (If there is, it is required forfood).
9. Import permits issued by the relevant Ministry in Haiti.

To move the cargo, a complete packing list must be presented,signed and sealed by the organization. Please note that the roadmapand packing list must correspond. For example, it is not enough toshow only the number of palettes: the exact number and descriptionof all the elements of each palette must be provided. Furthermore,an additional customs form is required. Both the receivingorganization and the sending organization must have at least onerepresentative at the border to facilitate the crossing. They mustalso have the approval of the Financial Authority of Port-au-Princeto introduce humanitarian aid in Haiti.

From the transitports:

• Article 135 -. The transit of merchandise to foreign ports willbe allowed, provided that this declaration at the port of departureand emergency, through a special vessel reaches the request of theDominican port. a) -. All the declaration of transit must beaccompanied by a satisfactory bond to cover the amount of thetariff, any sanction that is imposed and unforeseen, and said bondwill not be cancelled, but against the delivery of the foreign portwhere the merchandise was destined.
• Article 136 - In the case of merchandise in transit to foreignports, the agent or consignee of the ship must present to Customs amanifest expressing triplicate marks, numbers, number and type ofpackage. Gross weight, description of the goods, this value anddestination port. Packages will be marked, and transportation willbe allowed, either directly or with a stopover in the foreignDominican port in another land port, as well as by sea. a) Of thethree copies of the manifest, two will be certified and one of themwill be sent by post to the Customs office of the destination portand the other will be delivered to the Captain of the ship or tothe land transport driver under sealed envelope to be sent to thecorresponding customs. b) A transit declaration must be accompaniedby a satisfactory bond to cover the amount of the duties and taxes,any penalties applied and other expenses that may arise, which willbe cancelled upon receipt of the foreign port of tornaguía wherethe merchandise is destined. For delivery of tornaguía withinninety (90) days for the United States of America and the WestIndies and 180 days for other countries.
• Article 137 - When the merchandise in transit is to anotherport of final destination in the Republic, the procedures arerequired, and tornaguía is replaced by a letter from the Customsoffice of the port of destination.
• Article 138 - 60 days after the arrival of the merchandise intransit to the Republic, if it has not been forwarded, anadditional period of 15 days will be granted for the transhipmentor declaration of consumption, except in cases of more justifiedforce.
• Section 139 - In the case of damaged or deteriorated goods, theCustoms Controller will arrange for the sale at a public auction Ifthe consequences require it, after having the approval of theGeneral Director of Customs and warning in in case it exists thistime.
• After the earthquake in Haiti in January 2010, the DGAestablished in February 2010 emergency measures to be followed byall customs posts at the border, took steps to facilitate thehumanitarian aid movement to import the transit and export.
• As of April 1, 2011, imports will be declared using the SingleCustoms Declaration Form (DUA), designed for both imports andexports. In the same way, you must make the records required by theIntegrated Customs Management System (SIGA) to obtain thecorresponding token in the Legal Department of the GeneralDirectorate of Customs.

Export of Merchandise

Service description:

It is the service that consists on the exit of merchandise fromthe national customs territory for its final use or consumption inanother country.The interested party electronically submitsthe Single Customs Declaration Form No. 003-2007 (DUA) with therequired documents.

Requirements:

• Single Customs Declaration (DUA).
• Cargo Manifest.
• Bill of Lading (BL or AWB).
• Commercial Invoice.
• Packing List.
• Certificate of Origin.
• Certification and / or Authorization of Foreign TradeRegulatory Institutions.
• Free Zones Certification (If applicable)

Export Covered in the Temporary Admission Regime withTransformation.

It is the service through which the exporter is covered by theTemporary Admission Regime with Transformation to carry outit* operations. The interested party submits the required documentsto the Temporary Admission Area.

Requirements

• Communication of the Export Application Covered under theTemporary Admission Regime addressed to the Director General ofCustoms, via the Temporary Admission Area with Transformation,requesting the appointment of a Temporary Admission supervisor andwarden.
• Commercial invoice.
• DUA Export Form, through SIGA, duly completed according to thebreakdown of each invoice.
• Packing list.
• Copy of the CEI-RD Resolution authorizing the product to beexported.
• Product Authorization Certificates when applicable (DNCD,Phytosanitary, Animal Health, etc.)

The Definitive Customs Regimes

Import, the merchandise destined in the customsdeclaration can be nationalized previous to the fulfilment of thecustoms formalities:

• Commercial invoice.
• Bill of Lading or Air Waybill.
• Single Customs Declaration-DUA.
• Certificate of Origin.
• Phytosanitary and Zoosanitary Certificate-Agriculture-PROVOFEX-Safety.
• Certification of No Objection of Public Health.
• Certification of the Ministry of Environment and NaturalResources and Free Zones, as the case may be.

Complying with the corresponding requirements, the merchandiseremains at the disposal of the consignee, after having paid thetaxes, or having presented the requirements for the application oftariff preference or processed the exemption order for anyexemption.

Export

Regime that allows positioning merchandise in foreign markets.To export, natural or legal exporters of products from Free Zones,Agricultural, Industrial, Mining, among others, must comply withthe records in the different government entities and with theprocedures established according to the exported merchandise.

Drawback

Customs refund system that contemplates the full or partialrefund of duties and customs taxes on the importation of goods.

The Free Zone

Duty-free regime applicable to merchandise originating from andcoming from abroad that enters the country destined for free zonesthat are subject to preferential treatment with tax exemption asestablished by current legal regulations. In the Dominican Republic(DR), the Free Zones are regulated by Law No. 8-90, January 15,1990.

Suspensive or Temporary

They refer to destinations that allow the entry of foreignmerchandise, without the payment of duties and taxes, in a givenperiod, complying with the requirements established in the legalprovisions and established customs procedures.

The following may be included within the Suspensive or TemporaryCustoms Regimes:

1. Temporary Admission for Inward Processing.
2. Temporary Exit for Passive Improvement.
3. Temporary Admission Without Improvement (TemporaryInternment).
4. Temporary Admission under a lease with an option to buy orreplace (LeaSing).
5. e) Temporary Exit.
6. Tax Deposit.

Temporary Admission for Inbound Processing

Customs regime that allows entry into customs territory withsuspension of payment of duties and taxes, of foreign merchandiseor of another regime to be exported within a certain period, havingreceived a preparation, transformation or repair.

It is regularly required to present:

• Commercial invoice.
• Bill of Lading (B / L) or Air Waybill.
• Customs Declaration Form (DUA), duly completed and specified inregime.
• Resolution (copy) issued by the Export and Investment Center(CEI-RD).
• Guarantee (Bond or Guarantee Letter, as established in thecustoms procedures of each country). In the Dominican Republic, LawNo. 84-99, refers to this Regime.

Temporary Departure for Outbound Processing

Customs regime that allows the temporary export of merchandisethat is in the customs territory to be transformed, repaired orelaborated abroad and then to be re-imported with the applicationof the duties and taxes or the exemption established by the legalprovisions.

Temporary Admission Regime Without Improvement(Temporary Internment)

The objective of the Temporary Internment is tofacilitate the introduction of merchandise to be used in anactivity, being re-shipped, returned or re-exported in the samestate that it entered, without modifications or transformations,for the period established in domestic legislation, with complianceof the processes and procedures specified in the country ofdestination.

At the national level, since February 14, 1953, the Dominicancustoms area is regulated under Law No. 3489 on the Customs Regimeand its modifications, which specifies in its articles 51 and 52what is established for the declaration of merchandise, anelementary process to carry out the procedures of this customsregime. Resolution No. 68-06, of October 10, 2006, which refers toTemporary Hospitalization, issued within the regulatory frameworkrequired for the entry of the DR-CAFTA trade agreement. Law No.146-02, of July 26, 2002, on Insurance and Bonds, which regulatesinsurance, reinsurance and surety operations carried out in thecountry.

To enter merchandise in the Dominican Republic to be destined tothis Temporary Internment Regime, the following documentation isrequired:

• Single Customs Declaration (DUA).
• Bill of Lading (B / L) or (W / B), Original.
• Commercial invoice, Original.
• Guarantee (Deposit) that covers 100% of the taxes.

With this documentation they proceed to

• Declare the imported merchandise with the DUA.
• Obtain from the Customs Administration where the merchandiseentered, the settlement sheet or Printer.
• Acquire the Customs Administration, Form No. 3496 of requestfor delivery on bail.
• With these two documents, contact an insurance or bank entityto obtain a deposit; document that must be filled out digitally,without erasure, errors or alterations, sealed and signed by therepresentative of the insurance or banking entity.
• Copy of bill of lading (B / L) or air waybill (W / B).
• Receipt of RD $ 100.00 (DGA headquarters box).
• Communication addressed to the General Directorate of Customs(DGA), via the LEGAL DEPARTMENT, requesting authorization forTEMPORARY IMPORT, which can NOT be valid for more than threemonths, indicating the shipment’s purpose.

All the possible explanations, with all the details, should bedeposited in the Processing and Corresponding Department of the DGAmain office.This authorization is granted for three months(90) days, extendable for three periods without exceeding twelvemonths, where the request for re-shipment or the request forpayment of taxes must be made before the merchandise has one yearin the country under that customs regime.

Goods that do not apply for the Temporary AdmissionRegime include; lubricants, fuels, spare parts or other restricted,dangerous or prohibited import products. If introduced, theauthorizations of the corresponding entities are required. EgAnimal Health of Agriculture, Environment, General Directorate ofCustoms.

The Temporary Admission or Temporary AdmissionRegime identified in some of the international regulationshas advantages on the basis of avoiding the payment of taxes onimported merchandise, presenting a deposit as a guarantee to theState of the payment of duties and taxes, in case the importer doesnot comply with the process of re-boarding or requesting thenationalization of the merchandise, customs can execute thedeposit. This merchandise maintains its foreign status until it isauthorized to nationalize at the request of the importer.

Monitoring of both the beneficiary of the authorization issuedand the responsible authority is essential for compliance with theestablished regulations. Failure to comply with the commitment madewith the customs office of destination may generate ex post audit,seizure and confiscation of the imported merchandise.

Temporary Admission under leasing with the option topurchase or replace (Leasing)

Customs regime that allows the entry into the customs territoryof the importation of certain capital goods imported under a leaseagreement, without being modified with the exception ofdepreciation or repair for the use of these goods (equipment,machinery).

Temporary Departure

Customs regime where the merchandise of local production orimported (nationalized), may leave the country temporarily withoutlosing their characteristics and may return to the country withoutpaying the duties and taxes applicable to the import.

Tax Warehouse

Customs regime that allows the goods that arrive at the customsterritory to comply with the formalities and other customsobligations. In the Dominican Republic, Law No. 456 of January 3,1973 establishes the Warehouses for Fiscal Deposit; Decree No.106-96 of March 25, 1996 establishes the Regulations for Warehousesfor the Re-export of Goods. The merchandise is destined to CustomsRegimes, which determine the processes, procedures and legalregulations to apply, as well as Customs Operations.

Customs Operations include:

Re-shipment

Customs process that allows goods imported under temporaryimportation and internment to be re-shipped under customs controlin the country of origin, provenance or other destinationabroad;

Customs Transit

Customs operation that allows the merchandise subject toInternational Trade to be transferred under customs control fromone customs office to another, within the customs territory ordestined for abroad, with suspension of payment of import dutiesand taxes upon presentation warranty;

Transhipment

Action under customs control that allows the transfer ofmerchandise from one means of transport to another.

Transfer of merchandise between beneficiaries of theTemporary Admission Regimes with Transformation and Free ExportZones.

It consists of applying the benefits granted by Law 84-99,through which companies covered by the Temporary Admission withTransformation and Free Export Zones regimes can transfer goodsfrom one company to another.

The interested party deposits the documents required by the FreeZones Subdirectorate of the General Directorate of Customs, andafter the transfer is authorized by this Subdirectorate, it isforwarded to the Temporary Admission Area.

Requirements:

• Letter of Request for Transfer of Merchandise from bothcompanies.
• DUA import form of the company that receives themerchandise.
• Export DUA form of the company that sells the merchandise.
• Letter of Guarantee from the Temporary Admission company thatreceives the merchandise.
• Commercial invoice on behalf of the company that receives theproduct.
• Copy of the Directorial Resolution of the Temporary Admissioncompany.
• Form No. 3495 for the Transfer of Goods from Free Zones(Available in the Customs Administration Offices).
• Any additional information must be sent to the following e-mailaddress: AdmTempImportaciones@dga.gov.do