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Importing and exporting in the Dominican Republic: declare in 5 working days, pay before release

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

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

Ley 168-21 and Decreto 755-22 run the customs process: goods arrive, the declaration goes in electronically within 5 working days, and duties are paid before release. Most imports then face duty, ITBIS and any selective tax, while customs may reopen the entry for 3 years. Tariff rates sit in a separate law, Ley 146-00.

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

Term to file the import declaration5 working daysLey 168-21 art. 199; Decreto 755-22 art. 145, as of 2026-10-30 · in force
Legal target for release from arrival24 hoursLey 168-21 art. 240, as of 2026-10-30 · in force
Days to give goods a customs destination before abandonment30 working daysLey 168-21 art. 112; Decreto 755-22 art. 82, as of 2026-10-30 · in force
Limitation period for customs duty collection and refunds3 yearsLey 168-21 art. 107, as of 2026-10-30 · in force
Record keeping for customs operators10 yearsLey 168-21 art. 74, as of 2026-10-30 · in force
Customs broker mandatory for importersNo textLey 168-21 art. 35, as of 2026-10-30 · in force
General tariff bands0, 3, 8, 14, 20 %Ley 146-00 art. 2, as of 2026-10-30 · in force
Exchange rate used on this page60.8594 DOP per USDBCRD reference selling rate, 28 October 2026, as of 2026-10-28 · in force

The rule

1. Ley 168-21 replaced the 1953 customs law. It was promulgated on 9 August 2021, published in Gaceta Oficial 11030 on 12 August and took effect on 14 August per Aduanas, although Aduanas says some items needed system automation first. It governs procedure and regimes, not tariff rates.Ley 168-21 de Aduanas, art. 419 and art. 420, 2021-08-09 official text · verified 2026-10-30 · changed: New customs law from August 2021, replacing Ley 3489 of 1953. Decreto 755-22 of 23 December 2022 added the general regulation.
2. Every good entering or leaving must be declared, even if no tax is due, except goods in transit or transshipment and listed cases such as travelers' effects and courier shipments under their own rules.Ley 168-21 de Aduanas, art. 198, 2021-08-09 official text · verified 2026-10-30
3. The importer, or whoever may dispose of the goods, has 5 days to declare once goods arrive and are presented to customs. The regulation counts 5 working days from the legal reception of the means of transport.Ley 168-21 de Aduanas; Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, Ley art. 199; Decreto art. 145, 2022-12-23 official text · verified 2026-10-30
4. An extension must be requested at least 3 working days before the 5 day term ends, on listed grounds such as late supplier documents, a system incident or a prior examination. Aduanas says it decides in 2 working days and that silence means approval.Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, art. 146, 2022-12-23 official text · verified 2026-10-30
5. The declaration is filed by electronic data transmission. A customs dispatch has four steps: filing, acceptance, verification and release.Ley 168-21 de Aduanas, art. 195 and art. 197 paragraph II, 2021-08-09 official text · verified 2026-10-30
6. Before declaring, the importer may physically examine goods and take samples under customs supervision, on request to the customs office holding the goods. An advance declaration before arrival is open to any company.Ley 168-21 de Aduanas; Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, Ley art. 208 and 210; Decreto art. 154 and 157, 2022-12-23 official text · verified 2026-10-30
7. Foreign currency values convert at the Banco Central official selling rate on the date of the taxable event. The tax obligation arises when customs accepts the declaration.Ley 168-21 de Aduanas, art. 80 paragraph II and art. 82, 2021-08-09 official text · verified 2026-10-30
8. Under self assessment, tax is paid before release. When customs notifies an assessment, the party has 10 days to pay or appeal; the regulation says 10 working days. Unpaid amounts bear interest at 30% of the average market effective rate per month or fraction.Ley 168-21 de Aduanas; Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, Ley art. 95, 101 and 102; Decreto art. 79 and 80, 2022-12-23 official text · verified 2026-10-30
9. Release should happen within 24 hours from arrival, provided the declarant has met all formalities. Customs must notify differences found on verification within 8 hours.Ley 168-21 de Aduanas, art. 238 and art. 240, 2021-08-09 official text · verified 2026-10-30
10. A disputed assessment does not have to hold up goods: release is possible with a guarantee for the disputed part and payment of the undisputed part, except for prohibited goods and other cases listed in the regulation.Ley 168-21 de Aduanas; Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, Ley art. 96; Decreto art. 85, 2022-12-23 official text · verified 2026-10-30
11. Goods with no customs destination within 30 days of arrival in the primary zone are treated as abandoned, and the regulation counts abandonment terms as working days.Ley 168-21 de Aduanas; Decreto 755-22, Reglamento General de Aplicación de la Ley 168-21, Ley art. 112 numeral 1; Decreto art. 82, 2022-12-23 official text · verified 2026-10-30
12. Customs review of the assessment and refund claims both prescribe in 3 years. Customs operators keep records for 10 years.Ley 168-21 de Aduanas, art. 74, art. 89 and art. 107, 2021-08-09 official text · verified 2026-10-30
StepTermSource
File declaration5 working days from legal receptionLey art. 199, Decreto art. 145
Request extensionAt least 3 working days before expiryDecreto art. 146
Pay assessed differences10 working days from noticeDecreto art. 79
Release24 hours from arrival if formalities are metLey art. 240
Abandonment30 working days from arrival without destinationLey art. 112, Decreto art. 82
Assessment review3 yearsLey art. 89 and 107

Import clock under Ley 168-21 and Decreto 755-22

Worked example

  • A company imports a 20 foot container with a CIF value of US$100,000 (RD$6,085,940.00) on a 14% tariff line, with no preference.
  • Duty at 14%: RD$852,031.60 (US$14,000.00). ITBIS at 18% on CIF plus duty of RD$6,937,971.60: RD$1,248,834.89 (US$20,520.00).
  • Customs service fee for a 20 foot container at the published US$110.31: RD$6,713.40, plus the import declaration fee of RD$258.26. Fees are shown apart from the ITBIS base here.
  • Cash at the border: about RD$2,107,838.15 (US$34,634.55), before port, freight forwarder and broker charges, which are private.

Step by step

  1. Register the company in SIGA, the customs system, and buy the digital certificate. Use an RNC for a company.
  2. Check the tariff line, any permit and any preference before the goods ship.
  3. Collect the commercial invoice, transport document, value declaration above US$2,000 FOB and any origin proof.
  4. File in advance or within 5 working days of legal reception, directly or through a licensed agent.
  5. Pay through the customs payment channels, attend any inspection and collect the goods once release is authorized.
  6. Keep the file for 10 years and review it, since customs can reopen the assessment for 3 years.

Common traps

  • The 5 days run from legal reception of the vessel or aircraft, not from when you get the arrival notice.
  • A late filing surcharge is on the customs value of the goods, not on the duty, so it bites on low duty goods too.
  • An extension request filed fewer than 3 working days before the deadline is refused automatically, per Aduanas.
  • Release does not mean the file is closed. The assessment stays provisional during the limitation period.
  • Argentine goods have no Dominican preference listed by MICM. See The Argentine Thread for the Argentine side of trade.

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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