Countries › Dominican Republic › Guide › 6. Taxes › Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules

Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules

Argentina. For full detail on Argentina, go to The Argentine Thread.

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

Import duties run at 0%, 3%, 8%, 14% and 20% by tariff line, with higher rates for sensitive farm goods in the WTO rectification. ITBIS at 18% and any selective tax apply on top, on a base that includes the duty. Ley 30-26 added a perception on informal importers and duty relief for ambulances, refuse trucks and fire trucks.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.8594 per US dollar for 28 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

Top general tariff rate	20 %Ley 146-00 art. 2, as of 2026-10-30 · in force
Courier value limit	200 USD FOBDecreto 402-05, as of 2026-10-30 · in force

The rule

1. Tariff lines carry 0%, 3%, 8%, 14% or 20% as set in Annex I. Goods in the WTO technical rectification follow their own rates in that annex.Ley 146-00, art. 2 and paragraph I, 2000-12-27 official text · verified 2026-10-30

2. ITBIS on imports uses the customs value plus all taxes on the import, and is paid with the customs taxes.Ley 11-92, Código Tributario, art. 339 numeral 2 and art. 354, 1992-05-16 official text · verified 2026-10-30

3. Informal importers suffer an ITBIS perception on the base plus 30% value added.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 354-1, 2026-06-18 official text · verified 2026-10-30 · changed: New with Ley 30-26 art. 34.

4. Ambulances, refuse trucks with compactors and fire trucks in the listed tariff lines are free of duties and other import charges.Ley 30-26, art. 37, 2026-06-18 official text · verified 2026-10-30 · changed: New exemption.

5. The exemption for importing slot machines and parts ended.Ley 30-26, art. 31, 2026-06-18 official text · verified 2026-10-30 · changed: Exemption removed.

6. Aduanas classes courier parcels by FOB value: Category B up to US$200, Category C above US$200 up to US$2,000, subject to duties and taxes, and Category D above US$2,000. It states that the only charge under US$200 is US$0.25 per kilo under Decreto 627-06.Aduanas questions page; Decreto 402-05, Courier section, 2005-07-26 official text · verified 2026-10-30

7. Art. 49 of Ley 253-12 says Category B parcels pay the corresponding taxes.Ley 253-12, art. 49, 2012-11-09 official text · verified 2026-10-30

Tariff	Duty	ITBIS base	ITBIS 18%	Total taxes
0%	US$0	US$10,000	US$1,800	US$1,800
8%	US$800	US$10,800	US$1,944	US$2,744
14%	US$1,400	US$11,400	US$2,052	US$3,452
20%	US$2,000	US$12,000	US$2,160	US$4,160

Landed tax on US$10,000 of goods

Worked example

Goods with a customs value of RD$608,594 (about US$10,000.00) at 14% pay RD$85,203.16 (about US$1,400.00) of duty and RD$124,883.49 (about US$2,052.00) of ITBIS, which an ITBIS taxpayer can credit. The duty is a cost.

Step by step

Classify the good in the current tariff.
Check for a preference under a trade agreement.
Register in the RNC to avoid the informal importer perception.
Pay duty and ITBIS at clearance.
Credit ITBIS on the next return.

Common traps

Aduanas and art. 49 of Ley 253-12 read differently on parcels under US$200, and a DGII reply warns that the customs relief does not by itself exempt ITBIS.
Splitting commercial shipments under US$200 is not protected, per Norma General 01-2018 of Aduanas.
Duty is calculated before ITBIS, so a high tariff also lifts ITBIS cash at the border.
Argentine goods have no preference confirmed here. See The Argentine Thread for the Argentine side of trade.

Sources

Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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