Countries › Dominican Republic › Guide › 15. Exiting › Leaving a free zone: closure, sale and asset removal

Leaving a free zone: closure, sale and asset removal

Last verified: 2026-10-30 · Status: Stable

A free zone company must tell the Consejo Nacional de Zonas Francas three months before it ends operations. A company that does not give notice cannot take out its assets, and if they stay six months Customs auctions them, with any surplus going to the State. DGII will not close the RNC without the Council's authorization, and goods moving into the local market count as imports.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.9007 per US dollar for 29 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

Advance notice to end free zone operations	3 monthsLey 8-90 art. 44, as of 2026-10-30 · in force
Period before auction of abandoned assets	6 monthsLey 8-90 art. 44 paragraph, as of 2026-10-30 · in force
Transfer of benefits, service company	125000 DOPCNZFE service sheet, as of 2026-10-30 · in force

The rule

1. Operators and free zone companies that decide to end operations in the country must notify the Consejo Nacional de Zonas Francas three months in advance, and the Council informs the Banco Central, the finance, industry and labor authorities, social security, Customs and the tax authority.Ley 8-90 sobre Zonas Francas, art. 44, 1990-01-15 official text · verified 2026-10-30

2. Companies that do not comply cannot withdraw their assets. If assets are not removed without justification six months after operations end, they are sold at public auction to cover the company's debts and any surplus goes to the State. Customs runs this and first invites the owner to remove them.Ley 8-90 sobre Zonas Francas, art. 44 paragraph, 1990-01-15 official text · verified 2026-10-30

3. The Council can cancel installation or export permits of companies that breach the law.Ley 8-90 sobre Zonas Francas, art. 45, 1990-01-15 official text · verified 2026-10-30

4. Goods, equipment or services can be sold or transferred between free zone companies, with prior Council approval and the legal formalities.Ley 8-90 sobre Zonas Francas, art. 13 paragraph, 1990-01-15 official text · verified 2026-10-30

5. Goods moved from a free zone into the national territory are treated as imported.Ley 11-92, Código Tributario, art. 357, 1992-05-16 official text · verified 2026-10-30

6. For an RNC closure DGII requires the Council's closure authorization, along with the cancelled registry certificate or dissolution certification, guarantee, comisario report and liquidator report on assets.DGII service sheet 57; DGII technical guide, Requisito 11; Zonas Francas items 1 to 6, 2026-10-30 official text · verified 2026-10-30

7. The Council can authorize a service company to pass its operating permit to another company whose sole activity is under the free zone regime. It asks for a letter, the legal transfer documents, minutes, a Labor Ministry certificate of no pending duties, a notarized assumption of pending commitments, and proof of the fee.
Cost to do it: RD$125,000 (about US$2,052.52) regular or RD$130,000 (about US$2,134.62) express. Fees are not refundable.CNZFE service sheet, Traspaso de Beneficios de una Zona Franca de Servicios, Requisitos and tarifa, 2026-10-30 official text · verified 2026-10-30

8. The written decision comes within 15 working days of approval and the service is delivered in 30 working days, if the file is complete.CNZFE service sheet, Traspaso de Beneficios de una Zona Franca de Servicios, Tiempo de entrega, 2026-10-30 official text · verified 2026-10-30

Worked example

A free zone company closes and has machinery worth RD$6,090,070 (about US$100,000.00) at book value. Selling to another zone company needs Council approval. Selling into the local market counts as an import, so import taxes apply. ITBIS at 18% on that value alone would be RD$1,096,212.60 (about US$18,000.00), before any duties.

Step by step

Give the three month notice first, before staff or customers hear.
Decide for each asset: re-export, sell to a zone company, or import.
Clear labor duties with the Labor Ministry.
Obtain the Council's closure authorization.
Close at the chamber, DGII and TSS.
Agree the lease end with the park operator.

Common traps

Goods imported free of duty carry the customs consequences when they stop being in the regime, so count them in the exit budget.
The Ley 8-90 list of bodies is out of date in names, but the notice runs to the Council.
The service sheet for a closure procedure itself was not found, and the Council's own list and fees should be asked for in writing.
A share sale leaves the permit in the company, and it can avoid the transfer of benefits process, but check the permit terms.

Sources

← Judicial liquidation of an insolvent companyWhat is normal abroad but works differently in the Dominican Republic →

Get rule changes weekly

Free. One email a week from The LatAm Thread.

One more step after you press the button: we take you to Substack, where your email is already filled in. Confirm there to start. No spam, unsubscribe anytime, we never share your address. By subscribing you agree to the privacy policy.