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Countries › Dominican Republic › Guide › 9. Trade and customs › Customs penalties and smuggling in the Dominican Republic: double tax fines, 5 times for fraud, jail above RD$2 million

Customs penalties and smuggling in the Dominican Republic: double tax fines, 5 times for fraud, jail above RD$2 million

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

Wrong classification, value or origin costs twice the tax unpaid. Customs fraud costs 5 times the tax, with 3 to 6 years in prison above RD$2 million per declaration, and contraband 3 to 5 years plus 5 times the value. Voluntary correction cuts tax fault fines by up to 75%.

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

Fine on tax left unpaid2 times multipleLey 168-21 art. 370, as of 2026-10-30 · in force
Fraud fine5 times the tax unpaid multipleLey 168-21 art. 335, as of 2026-10-30 · in force
Fraud prison threshold2000000 DOP per declarationLey 168-21 art. 335; Decreto 755-22 art. 234, as of 2026-10-30 · in force
Contraband prison term3 to 5 yearsLey 168-21 art. 343, as of 2026-10-30 · in force
Contraband fine5 times goods value multipleLey 168-21 art. 343, as of 2026-10-30 · in force
Cash declaration threshold10000 USDLey 168-21 art. 338, as of 2026-10-30 · in force
Top reduction for voluntary repair75 %Ley 168-21 art. 366, as of 2026-10-30 · in force

The rule

1. Twice the tax unpaid is the fine for wrong classification, excess goods, undervaluation, misuse of an exemption or wrong origin. Repeat classification errors can add 30%, and repeat excess goods 50%.Ley 168-21 de Aduanas, art. 370, 2021-08-09 official text · verified 2026-10-30
2. False information or documents cost twice the goods' value, plus 50% on repeat.Ley 168-21 de Aduanas, art. 371, 2021-08-09 official text · verified 2026-10-30
3. Other customs faults cost 2 to 5 public sector minimum salaries.Ley 168-21 de Aduanas, art. 373 and art. 374, 2021-08-09 official text · verified 2026-10-30
4. Late declaration costs 5% of goods' value for the first week or part of a week and 3% after that. Aduanas shows 5%, 3%, 3%, 3% by week and calls it non cumulative.Ley 168-21 de Aduanas; Aduanas questions, art. 374 paragraph I, 2021-08-09 official text · verified 2026-10-30
5. A carrier moving unmanifested goods pays a fine equal to their customs value. Missing a term under a special regime, transit or re-shipment costs up to 50% of value.Ley 168-21 de Aduanas, art. 374 paragraphs II and III, 2021-08-09 official text · verified 2026-10-30
6. Fines bear 2% monthly interest.Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, art. 236, 2022-12-23 official text · verified 2026-10-30
7. Customs fraud through false descriptions, values, origin or documents costs 5 times the tax unpaid plus 2% monthly interest.Ley 168-21 de Aduanas, art. 334 and art. 335, 2021-08-09 official text · verified 2026-10-30
8. Above RD$2,000,000 evaded, measured per declaration by the regulation, or for prohibited, regulated or similar goods, add 3 to 6 years in prison. If no tax was lost, the fine is 3 times the customs value plus prison.Ley 168-21 de Aduanas; Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, Ley art. 335 paragraph I; Decreto art. 234, 2022-12-23 official text · verified 2026-10-30
9. Contraband covers moving goods past customs control and also buying, storing or selling them. Bringing or sending over US$10,000 in cash or bearer titles without declaring is contraband.Ley 168-21 de Aduanas, art. 338, 2021-08-09 official text · verified 2026-10-30
10. Contraband is punished with 3 to 5 years in prison and a fine of 5 times the value of the goods. With two or more aggravating factors the prison term is 3 to 10 years.Ley 168-21 de Aduanas, art. 343, 2021-08-09 official text · verified 2026-10-30
11. Attempted contraband is punished the same as the completed offense, and it counts even if goods bear no tax.Ley 168-21 de Aduanas, art. 339 and art. 341 paragraph, 2021-08-09 official text · verified 2026-10-30
12. Reductions for tax customs faults: 75% for repair before any action by Aduanas, 50% after action but before formal opening, 30% for accepting within the term, or 40% if also self assessing and paying. After a final decision, accepting and paying can cut 50%.Ley 168-21 de Aduanas, art. 366 to art. 368, 2021-08-09 official text · verified 2026-10-30
13. Payment plans can run up to 1 year.Ley 168-21 de Aduanas, art. 369, 2021-08-09 official text · verified 2026-10-30
14. Defenses include force majeure and excusable error. They only remove the sanction, not the tax or interest.Ley 168-21 de Aduanas, art. 356, 2021-08-09 official text · verified 2026-10-30
15. Aggravating factors add 30% each to the fine, up to 100% of the total debt.Ley 168-21 de Aduanas, art. 328 and art. 329, 2021-08-09 official text · verified 2026-10-30
16. Peso thresholds and sanctions in the customs offenses adjust yearly for inflation.Ley 168-21 de Aduanas, art. 330, 2021-08-09 official text · verified 2026-10-30
17. Ley 17-19 provides for contraband fines of 100 to 300 times customs value and 3 to 5 years in prison, and adds up fractioned contraband over 12 months. Companies face five times the top fine for illicit trade.Ley 17-19, art. 34, art. 37 and art. 43, 2019-02-20 official text · verified 2026-10-30
18. Operators can face written warning, suspension or license cancellation.Ley 168-21 de Aduanas, art. 67 to art. 73, 2021-08-09 official text · verified 2026-10-30
ConductSanctionArticle
Wrong classification, value, origin, exemption, excess goods2 times tax unpaid370
False information or documents2 times goods value371
Late declaration5% of value, then 3%374
Unmanifested goods, carrier1 times customs value374
Missed regime termUp to 50% of value374
Customs fraud5 times tax, 2% a month, prison above RD$2 million335
Contraband5 times value, 3 to 5 years343

Main customs sanctions under Ley 168-21

Worked example

  • An audit finds RD$1,000,000 (US$16,431.32) of tax unpaid from undervaluation. The fine is RD$2,000,000 (US$32,862.63).
  • Repaired before Aduanas acts, the fine falls 75% to RD$500,000.00 (US$8,215.66). The tax itself stays due.

Step by step

  1. Run an internal review of past entries each year.
  2. If you find an error, correct it before Aduanas acts, to earn the 75% cut.
  3. Answer an opening notice in the 5 working day term, extendable to 10.
  4. Choose between accepting with a reduction and appealing.

Common traps

  • Even negligence is sanctionable, under art. 358.
  • Public sector minimum salary amount was not found in an official source, so the peso value of 2 to 5 salaries is left out.
  • Ley 17-19's multiple and Ley 168-21's multiple differ. Ley 168-21 is later, but take advice if you face contraband charges.
  • Buying goods with unpaid duty can be contraband, so check supplier papers.
  • Reductions apply to fines, not the tax due.

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

← Authorized Economic Operator in the Dominican Republic: free, voluntary and valid for 3 yearsCustoms audits and appeals in the Dominican Republic: 3 years to review, 30 days to sue →

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