Duties and Tax Exemption 

Tax Payment Exemption Request, pursuant to Administrative Provision No. 7204.

Service description:

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

Requirements: 

1. Communication addressed to the General Director of Customs requesting the Exemption from Payment of Taxes pursuant to Administrative 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

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Emergency response

In the table below, indicate which of the following agreements and conventions apply to the country and whether there are others.

Regular exemption regime (non-emergency response)

National legislation on humanitarian aid includes Customs Law No. 226 of 2006, which confirms that customs clearance of relief consignments for the purpose of export, transit, temporary admission and imports, and must be done as a priority. Agreements or assistance and cooperation agreements are concluded between some United Nations agencies and the Government of the Dominican Republic and are ratified in legislation. Relief shipments do not apply import duties or taxes.

Exemption for Non-Profit Institutions - DGA

General Directorate of Customs

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

Requirements:

1. Certification of the Governing Body of the corresponding requesting institution.
2. Form F-49 (General Directorate of Tax Legislation of the Ministry 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 Dominican pesos.
5. Courier cargo
   1. For each kilo US $ 0.25 up to US $ 10.00 or its equivalent in Dominican pesos.
6. Consolidated cargo
   1. For each kilo US $ 0.25 up to US $ 60.00 or its equivalent in Dominican pesos.
7. Loose / Bulk cargo
   1. Per Metric Ton US $ 0.50 up to US $ 500.00 or its equivalent in Dominican 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 and obtains the accredited resolution, after depositing the required documents with the Ministry of Finance, which will finally send the file to the General Directorate of Customs with the Exoneration Order, 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 clearance document

The following data must be included as a minimum:

• Identification of the exporter and the importer (name and address).
• 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. The equivalent amount must be indicated in a currency freely convertible to euros or another legal tender in the importing Member State.
• Payment conditions (method and date of payment, discounts, etc.).
• Delivery conditions according to the corresponding Incoterm.
• Means of transport.

  

Transit regime

Procedures to follow

1. Send the required documents through SIGA or electronically and send the documents, no later than 10:00 A.M. on the day of the verification, informing the scheduled time for the verification, as well as the number of export containers that will be will include in the schedule of the day. The complete and final documentation must be submitted before 3:00 P.M. on that day.
2. The Temporary Admission Registry Department seals the documents once the revision has been made.
3. The documents will be delivered to the Temporary Admission supervisor, 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 documents to the port of departure.

Documentation Requirements

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

Goods in Transit to Haiti

Imports through the Dominican Republic (ports and maritime airports):

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

Documentation of the required position includes original copies of 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 for food)
7. Phytosanitary certificate (If there is, it is required for food)

Copies of these documents can be used to advance the customs clearance process, but original copies must be provided upon arrival of the cargo to avoid charges. The use of an accredited broker is mandatory 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 purchased locally, the documentation requirements are the same (the original). Tax and duty exemptions for cargo moving to Haiti must be requested and processed by the Ministry of Finance in Haiti before the cargo is transported by road to the border [AH6]. Originals of the following are required for the border crossing:

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 for food).
8. Phytosanitary certificate (If there is, it is required for food).
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 roadmap and packing list must correspond. For example, it is not enough to show only the number of palettes: the exact number and description of all the elements of each palette must be provided. Furthermore, an additional customs form is required. Both the receiving organization and the sending organization must have at least one representative at the border to facilitate the crossing. They must also have the approval of the Financial Authority of Port-au-Prince to introduce humanitarian aid in Haiti.

From the transit ports: 

• Article 135 -. The transit of merchandise to foreign ports will be allowed, provided that this declaration at the port of departure and emergency, through a special vessel reaches the request of the Dominican port. a) -. All the declaration of transit must be accompanied by a satisfactory bond to cover the amount of the tariff, any sanction that is imposed and unforeseen, and said bond will not be cancelled, but against the delivery of the foreign port where the merchandise was destined.
• Article 136 - In the case of merchandise in transit to foreign ports, the agent or consignee of the ship must present to Customs a manifest expressing triplicate marks, numbers, number and type of package. Gross weight, description of the goods, this value and destination port. Packages will be marked, and transportation will be allowed, either directly or with a stopover in the foreign Dominican port in another land port, as well as by sea. a) Of the three copies of the manifest, two will be certified and one of them will be sent by post to the Customs office of the destination port and the other will be delivered to the Captain of the ship or to the land transport driver under sealed envelope to be sent to the corresponding customs. b) A transit declaration must be accompanied by a satisfactory bond to cover the amount of the duties and taxes, any penalties applied and other expenses that may arise, which will be cancelled upon receipt of the foreign port of tornaguía where the merchandise is destined. For delivery of tornaguía within ninety (90) days for the United States of America and the West Indies and 180 days for other countries.
• Article 137 - When the merchandise in transit is to another port of final destination in the Republic, the procedures are required, and tornaguía is replaced by a letter from the Customs office of the port of destination.
• Article 138 - 60 days after the arrival of the merchandise in transit to the Republic, if it has not been forwarded, an additional period of 15 days will be granted for the transhipment or declaration of consumption, except in cases of more justified force.
• Section 139 - In the case of damaged or deteriorated goods, the Customs Controller will arrange for the sale at a public auction If the consequences require it, after having the approval of the General Director of Customs and warning in in case it exists this time.
• After the earthquake in Haiti in January 2010, the DGA established in February 2010 emergency measures to be followed by all customs posts at the border, took steps to facilitate the humanitarian aid movement to import the transit and export.
• As of April 1, 2011, imports will be declared using the Single Customs Declaration Form (DUA), designed for both imports and exports. In the same way, you must make the records required by the Integrated Customs Management System (SIGA) to obtain the corresponding token in the Legal Department of the General Directorate of Customs.

Export of Merchandise

Service description:

It is the service that consists on the exit of merchandise from the national customs territory for its final use or consumption in another country. The interested party electronically submits the Single Customs Declaration Form No. 003-2007 (DUA) with the required 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 Trade Regulatory Institutions.
• Free Zones Certification (If applicable)

Export Covered in the Temporary Admission Regime with Transformation.

It is the service through which the exporter is covered by the Temporary Admission Regime with Transformation to carry out its operations. The interested party submits the required documents to the Temporary Admission Area.

Requirements

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

 

The Definitive Customs Regimes

 Import, the merchandise destined in the customs declaration can be nationalized previous to the fulfilment of the customs 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 Natural Resources and Free Zones, as the case may be.

Complying with the corresponding requirements, the merchandise remains at the disposal of the consignee, after having paid the taxes, or having presented the requirements for the application of tariff preference or processed the exemption order for any exemption.

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 with the records in the different government entities and with the procedures established according to the exported merchandise.

Drawback

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

The Free Zone

Duty-free regime applicable to merchandise originating from and coming from abroad that enters the country destined for free zones that are subject to preferential treatment with tax exemption as established 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 foreign merchandise, without the payment of duties and taxes, in a given period, complying with the requirements established in the legal provisions and established customs procedures.

The following may be included within the Suspensive or Temporary Customs Regimes:

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

Temporary Admission for Inbound Processing

Customs regime that allows entry into customs territory with suspension of payment of duties and taxes, of foreign merchandise or of another regime to be exported within a certain period, having received 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 in regime.
• Resolution (copy) issued by the Export and Investment Center (CEI-RD).
• Guarantee (Bond or Guarantee Letter, as established in the customs procedures of each country). In the Dominican Republic, Law No. 84-99, refers to this Regime.

Temporary Departure for Outbound Processing

Customs regime that allows the temporary export of merchandise that is in the customs territory to be transformed, repaired or elaborated abroad and then to be re-imported with the application of the duties and taxes or the exemption established by the legal provisions.

 

Temporary Admission Regime Without Improvement (Temporary Internment)

The objective of the Temporary Internment is to facilitate the introduction of merchandise to be used in an activity, being re-shipped, returned or re-exported in the same state that it entered, without modifications or transformations, for the period established in domestic legislation, with compliance of the processes and procedures specified in the country of destination.

At the national level, since February 14, 1953, the Dominican customs area is regulated under Law No. 3489 on the Customs Regime and its modifications, which specifies in its articles 51 and 52 what is established for the declaration of merchandise, an elementary process to carry out the procedures of this customs regime. Resolution No. 68-06, of October 10, 2006, which refers to Temporary Hospitalization, issued within the regulatory framework required for the entry of the DR-CAFTA trade agreement. Law No. 146-02, of July 26, 2002, on Insurance and Bonds, which regulates insurance, reinsurance and surety operations carried out in the country.

To enter merchandise in the Dominican Republic to be destined to this Temporary Internment Regime, the following documentation is required:

• 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 merchandise entered, the settlement sheet or Printer.
• Acquire the Customs Administration, Form No. 3496 of request for delivery on bail.
• With these two documents, contact an insurance or bank entity to obtain a deposit; document that must be filled out digitally, without erasure, errors or alterations, sealed and signed by the representative 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 for TEMPORARY IMPORT, which can NOT be valid for more than three months, indicating the shipment’s purpose.

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

Goods that do not apply for the Temporary Admission Regime include; lubricants, fuels, spare parts or other restricted, dangerous or prohibited import products. If introduced, the authorizations of the corresponding entities are required. Eg Animal Health of Agriculture, Environment, General Directorate of Customs.

The Temporary Admission or Temporary Admission Regime identified in some of the international regulations has advantages on the basis of avoiding the payment of taxes on imported merchandise, presenting a deposit as a guarantee to the State of the payment of duties and taxes, in case the importer does not comply with the process of re-boarding or requesting the nationalization of the merchandise, customs can execute the deposit. This merchandise maintains its foreign status until it is authorized to nationalize at the request of the importer.

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

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

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

Temporary Departure

Customs regime where the merchandise of local production or imported (nationalized), may leave the country temporarily without losing their characteristics and may return to the country without paying the duties and taxes applicable to the import.

Tax Warehouse

Customs regime that allows the goods that arrive at the customs territory to comply with the formalities and other customs obligations. 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 Warehouses for the Re-export of Goods. The merchandise is destined to Customs Regimes, which determine the processes, procedures and legal regulations to apply, as well as Customs Operations.

Customs Operations include:

Re-shipment

Customs process that allows goods imported under temporary importation and internment to be re-shipped under customs control in the country of origin, provenance or other destination abroad;

Customs Transit

Customs operation that allows the merchandise subject to International Trade to be transferred under customs control from one customs office to another, within the customs territory or destined for abroad, with suspension of payment of import duties and taxes upon presentation warranty;

Transhipment

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

Transfer of merchandise between beneficiaries of the Temporary Admission Regimes with Transformation and Free Export Zones.

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

The interested party deposits the documents required by the Free Zones Subdirectorate of the General Directorate of Customs, and after the transfer is authorized by this Subdirectorate, it is forwarded to the Temporary Admission Area.

Requirements:

• Letter of Request for Transfer of Merchandise from both companies.
• DUA import form of the company that receives the merchandise.
• Export DUA form of the company that sells the merchandise.
• Letter of Guarantee from the Temporary Admission company that receives the merchandise.
• Commercial invoice on behalf of the company that receives the product.
• Copy of the Directorial Resolution of the Temporary Admission company.
• 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-mail address: AdmTempImportaciones@dga.gov.do