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January 30, 2023

Dominican Republicís Executive Branch publishes General Regulations to new Customs Law

  • The General Regulations include provisions regarding customs control and inspections, customs clearance process, Customs Tax Regime and the Sanctioning Administrative Procedure and Regime.

  • Even though the General Regulations regulates important matters, the Executive Branch announced that it will issue other specific regulations deemed necessary to complement the provisions of the 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

Ernst & Young, Dominican Republic

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

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

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


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