Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

January 30, 2023
2023-5112

Dominican Republic’s 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

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2024, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more