Regulatory framework for the importation of goods into the Dominican Republic

In the Dominican Republic, regulations on customs procedures are contained on the Customs Law
(Law No. 3489 of February 12th 1953), Laws Nos. 226-06 and 227-06 of June 21st 2006, which give autonomy to the General Directorate of Customs (Dirección General de Aduanas – hereinafter DGA) and the General Directorate of Taxes (Dirección General de Impuestos Internos – hereinafter DGII), respectively.

The DGA is the government agency responsible for facilitating and supervising the Dominican Republic's international trade. Its tasks include collecting foreign trade-related taxes, controlling tax evasion and illegal trade, and helping to build up national security, health and environmental protection mechanisms.

 The Dominican Republic has a system of "reference values" whose objective is to draw the customs authorities' attention to any possible fiscal risk caused by under valuation. These values are based on studies on the trend in imported goods, information derived from a posteriori controls and statistical monitoring of imports, and are regularly updated by the DGA, pursuant to Decree No. 667-01.

 The only rules of origin applied by the Dominican Republic are those provided in its trade agreements (with CARICOM, EU-Caribbean Economic Partnership Agreement, Central America, Panama and the DR-CAFTA), in accordance with the WTO's Rules of Origin Agreement.

Importation requirements in general 

Importers are not subject to any special mandatory registration in the Dominican Republic.

However, the import of some products is regulated by import licenses in order to protect public security, the environment, flora, fauna and public health, in accordance with its domestic legislation or international commitments.

The Customs Declaration form must be accompanied by the commercial invoice and the transport documents (bill of lading if the goods are transported by sea or air waybill if they arrive by air), together with a certificate of origin for preferential imports, if applicable.

In all cases, all importers of record must be registered with the National Taxpayers Register (Registro Nacional de Contribuyentes – RNC), kept by the DGII.

It is not mandatory to use the services of a customs agent in order to carry out foreign trade transactions in the Dominican Republic; nevertheless, according to statistical reports published by the DGA most customs declarations are submitted through customs agents.

Imports are subject to inspection of documentation or physical inspection depending on the importer's risk profile.

Once the corresponding import taxes and duties have been paid, the goods are cleared.