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Customs audits and appeals in the Dominican Republic: 3 years to review, 30 days to sue

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

Aduanas can audit during clearance and for 3 years after, by desk, electronic or on site review. A post clearance procedure may last up to 2 years. Taxpayers can ask for reconsideration, a hierarchical appeal or go straight to the Tribunal Superior Administrativo within 30 days.

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 and the rate Aduanas lists for 29 October 2026, rounded to the cent.

Key facts

Limitation period3 yearsLey 168-21 art. 107, as of 2026-10-30 · in force
Maximum length of post clearance procedure2 yearsDecreto 755-22 art. 62, as of 2026-10-30 · in force
Term to go to court30 daysLey 13-07 art. 5, as of 2026-10-30 · in force
Taxes recovered from 389 Asian importers, first half of 20261652000000 DOPDGA news note, 14 September 2026, as of 2026-09-14 · in force
Aduanas collections, first half of 2026129236000000 DOPDGA news note, 10 July 2026, as of 2026-07-10 · in force

The rule

1. Customs controls apply before, during and after clearance, reaching operators and in treaty cases foreign producers.Ley 168-21 de Aduanas, art. 29, art. 30 and art. 32, 2021-08-09 official text · verified 2026-10-30
2. Assessments made at clearance are provisional and can be changed within the limitation period of 3 years.Ley 168-21 de Aduanas, art. 89 and art. 107, 2021-08-09 official text · verified 2026-10-30
3. Post clearance review can be by desk, electronic or on site visit, or a visit to the producer on origin matters.Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, art. 45, 2022-12-23 official text · verified 2026-10-30
4. A visit starts with a signed notice stating the team, objective and documents. The audited party has 5 working days to comment after the visit, and 5 working days to answer a preliminary report.Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, art. 50, art. 54 and art. 56, 2022-12-23 official text · verified 2026-10-30
5. A post clearance procedure lasts at most 2 years from the notice of start. Beyond that without an essential step, it lapses and is archived, on the conditions in the article.Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, art. 62, 2022-12-23 official text · verified 2026-10-30
6. Any Aduanas act, including tax determination, can be challenged by administrative appeal and at the contentious administrative court, in the form and terms of Ley 107-13 and Ley 13-07.Ley 168-21 de Aduanas, art. 396, 2021-08-09 official text · verified 2026-10-30
7. Administrative appeals are optional. Choosing the court route ends the administrative one, but an administrative appeal can be dropped at any time to go to court.Ley 107-13, art. 51, 2013-08-06 official text · verified 2026-10-30
8. Reconsideration goes to the body that issued the act, in the same term as for court. It must be decided in 30 days, and silence lets the party treat it as denied.Ley 107-13, art. 53, 2013-08-06 official text · verified 2026-10-30
9. Court action is due in 30 days from notice of the act, or from expiry of the term in cases of delay or silence.Ley 13-07, art. 5, 2007-02-05 official text · verified 2026-10-30
10. While a dispute runs, goods can be released under guarantee for the disputed sum with the rest paid. Aduanas can execute the guarantee after the end of the administrative stage if no court action was filed.Ley 168-21 de Aduanas, art. 96, 2021-08-09 official text · verified 2026-10-30
11. A later declaration on the same disputed point can be filed as a supeditada declaration with a guarantee, avoiding fines for that point and suspending limitation.Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, art. 155, 2022-12-23 official text · verified 2026-10-30
12. A declaration can be rectified after release on listed grounds. Extra tax is notified in 10 working days, and refunds or credits are processed in 30 working days, extendable. Excess or short goods must be reported in 5 working days from release.Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, art. 161 to art. 163, 2022-12-23 official text · verified 2026-10-30
13. Tax paid in excess is refunded on request within the limitation period.Ley 168-21 de Aduanas, art. 97 paragraph I and art. 107, 2021-08-09 official text · verified 2026-10-30
14. Collection of customs debts follows the Código Tributario.Ley 168-21 de Aduanas, art. 397, 2021-08-09 official text · verified 2026-10-30

Worked example

  • Aduanas notifies a reassessment of RD$3,000,000.00 (US$49,293.95) on 1 March. The importer has 30 days to sue, or can first ask for reconsideration in the same term. A 2 year cap applies to the audit itself.

Step by step

  1. Keep a clean file per declaration, with invoice, payment and transport documents.
  2. On notice, assign a contact and record what is delivered.
  3. Use the 5 working day windows to answer in writing.
  4. On a resolution, count 30 days from notice and decide on reconsideration or court.
  5. Post a guarantee if goods are held.

Common traps

  • Aduanas reported recovering RD$1,652 million from 389 importers in the first half of 2026 and widening audits to shops in Santo Domingo and Santiago, so audits go beyond the port.
  • Reconsideration under Ley 107-13 is not the same as the 20 day DGII route in the Código Tributario, so do not mix the two.
  • Ask for evidence of the date of notice, since the 30 days run from it.
  • A guarantee can be executed if you miss the court deadline.

Sources

Related pages

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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