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Free zones in the Dominican Republic: customs side of the regime

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

Goods entering a free zone count as outside the customs territory for duties and taxes, so sales to the local market are imports. Ley 8-90 limits local sales to 20% of output under one route, with full tax paid. Companies must prove within the limitation period that goods were exported or nationalized.

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

Local market sales cap under art. 17 literal e20 % of productionLey 8-90 art. 17, as of 2026-10-30 · in force
Local content test for art. 17 literal f25 %Ley 8-90 art. 17, as of 2026-10-30 · in force
Exemption term15 years, 20 at the borderLey 8-90 art. 28, as of 2026-10-30 · in force
Tax on free zone local sales3.5 % of gross salesLey 253-12 art. 31, as of 2026-10-30 · in force
Inspection of a new free zone company6450 DOPNorma General 01-2023, as of 2024-01-02 · in force

The rule

1. Goods entering this regime are treated as outside the customs territory for import duties and taxes.Ley 168-21 de Aduanas, art. 284, 2021-08-09 official text · verified 2026-10-30
2. Zones must be clearly bounded so people, vehicles and goods only pass through customs control points.Ley 168-21 de Aduanas; Ley 8-90 de Fomento de Zonas Francas, Ley 168-21 art. 285, 2021-08-09 official text · verified 2026-10-30
3. Customs watches boundaries, checks use and destination of goods and inspects by risk analysis. Companies that need no permanent watch may move to an inventory control system.Ley 168-21 de Aduanas, art. 286, 2021-08-09 official text · verified 2026-10-30
4. Companies must prove within the limitation period that goods were exported or nationalized with tax paid. The term is 3 years from declaration into the regime, and any extension of inventory time may not exceed 90 days.Ley 168-21 de Aduanas; Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, Ley art. 107 paragraph II and 286 paragraph II; Decreto art. 81, 2022-12-23 official text · verified 2026-10-30
5. Sales from a zone to Dominican territory are exports for the zone and imports for the local buyer, and the reverse holds for sales into a zone.Ley 8-90, art. 2 paragraph, 1990-01-15 official text · verified 2026-10-30
6. Companies may send up to 20% of output to the local market for goods made in the country and allowed for import, with 100% of taxes paid, under customs and Council control.Ley 8-90, art. 17 literal e, 1990-01-15 official text · verified 2026-10-30
7. They may also sell locally with full duties and taxes if the product is not made outside the zone, or has at least 25% local content.Ley 8-90, art. 17 literal f, 1990-01-15 official text · verified 2026-10-30
8. Operators get their permit by decree on Council recommendation, and companies apply to the Consejo Nacional de Zonas Francas de Exportación for an installation permit.Ley 8-90, art. 5, art. 13 and art. 14, 1990-01-15 official text · verified 2026-10-30
9. Exemptions run 15 years, or 20 years in border zones, and the Council may extend permits.Ley 8-90, art. 28, 1990-01-15 official text · verified 2026-10-30
10. Free zone exports are inspected in coordination with the customs unit for the regime or the customs office at the park.Ley 168-21 de Aduanas, art. 233, 2021-08-09 official text · verified 2026-10-30
11. Goods may transfer between zones and to temporary admission users if part of the receiver's production, with tax liability moving to the receiver.Ley 168-21 de Aduanas, art. 255, 2021-08-09 official text · verified 2026-10-30
12. Duty free shops, called commercial free zones in the law, sit in the primary zone of a port or airport and need Aduanas approval.
Cost to do it: New commercial free zone license RD$129,000.00 (US$2,119.64), renewal RD$40,500.00 (US$665.47) in the 2024 schedule.Ley 168-21 de Aduanas, art. 288 and art. 289, 2021-08-09 official text · verified 2026-10-30

Worked example

  • A free zone maker with RD$100,000,000 output (US$1,643,131.55) can sell up to RD$20,000,000 (US$328,626.31) locally under art. 17 literal e, with all import taxes paid.
  • If it wants to sell more, it must use literal f, showing the product is not made outside the zone or has 25% local content.

Step by step

  1. Choose a licensed park and apply to the Council with capital, product, jobs and local value data.
  2. Install the inventory system and link to the customs office at the park.
  3. Declare inputs into the regime and keep them traceable to exports.
  4. For local sales, declare them as imports and pay duties, taxes and the 3.5% tax.
  5. Reconcile inventory inside the 3 year limitation period.

Common traps

  • Duties and ITBIS on a local sale are charged as an import, so the free zone is no way around tariffs for the home market.
  • Inventory left past the term is treated as abandoned under art. 81 of the regulation unless exported, used, shipped back or nationalized.
  • Special free zone classification under Ley 8-90 has been suspended since Ley 253-12, per the taxes section.
  • Tax treatment sits on the taxes pages. This page covers customs only.
  • US tariffs now reach many free zone exports, so see the US tariffs page before pricing.

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

← Temporary admission, drawback and other duty relief regimes in the Dominican RepublicLogistics centers and bonded warehouses in the Dominican Republic: Ley 30-24 and the hub plan →

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