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Logistics centers and bonded warehouses in the Dominican Republic: Ley 30-24 and the hub plan

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

Ley 30-24 lets logistics operators hold foreign goods without paying duty for 12 months, plus up to 6 more, then re-export or nationalize them. Foreign owners can use a non resident consignee status. Its regulation was still published as a June 2026 draft, so older operators remain in transition.

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

Duty free stay in logistics operators12 months plus up to 6Ley 30-24 art. 40, as of 2026-10-30 · in force
Tax on non resident goods entering local market3.5 % of gross salesLey 30-24 art. 70, as of 2026-10-30 · in force
License termIndefinite under Ley 30-24 textLey 30-24 art. 33, as of 2026-10-30 · in force
Performance review cycle3 yearsLey 30-24 art. 34, as of 2026-10-30 · in force
Ley 30-24 regulationDraft published, adoption not confirmed textAnteproyecto dated 26 June 2026, as of 2026-10-30 · pending

The rule

1. Ley 30-24 sets the framework for the Dominican Republic as a regional logistics hub. It was promulgated on 30 July 2024 and repealed Decreto 262-15.Ley 30-24 sobre Centros Logísticos, art. 1, art. 86 and art. 87, 2024-07-30 official text · verified 2026-10-30 · changed: New law in July 2024 replacing the 2015 logistics decree, and setting a Consejo Nacional de Logística.
2. The Consejo Nacional de Logística sits under MICM and decides on licenses, with Aduanas as its secretary.Ley 30-24, art. 4, art. 5 and art. 10, 2024-07-30 official text · verified 2026-10-30
3. Licenses have no end date, though the Council can suspend or revoke them, and Aduanas reviews operators every 3 years. This differs from the 15 renewable years in art. 301 of Ley 168-21, and Ley 30-24 is the later law.
Cost to do it: 2024 schedule: center license RD$117,000.00 (US$1,922.46), operator license RD$58,500.00 (US$961.23), operator application in a center RD$68,500.00 (US$1,125.55), operator renewal RD$61,500.00 (US$1,010.53).Ley 30-24; Ley 168-21, Ley 30-24 art. 33 and 34; Ley 168-21 art. 301, 2024-07-30 official text · verified 2026-10-30
4. Foreign goods in a logistics operator are treated as in an international cargo terminal: duties are not due until they take a customs regime, and most entry permits are not needed unless authorities require them on health, plant, animal or security grounds.Ley 30-24, art. 36, art. 41 and art. 43, 2024-07-30 official text · verified 2026-10-30
5. Goods may stay up to 12 months from reception. Aduanas may grant up to 6 more, after which they are abandoned.Ley 30-24, art. 40, 2024-07-30 official text · verified 2026-10-30
6. Operators must load inventory before arrival or within 1 working day, and report discrepancies within 5 working days of receipt.Ley 30-24, art. 39 and art. 56, 2024-07-30 official text · verified 2026-10-30
7. Operators may not transform goods as a manufacturer would, only minimal processes, and may not share a company name or RNC with an industrial free zone manufacturer.Ley 30-24, art. 24 and art. 25, 2024-07-30 official text · verified 2026-10-30
8. A non resident consignee can, through an operator, distribute goods abroad, sell to a Dominican importer, and use minimal value added processes. The operator is jointly liable to Aduanas.Ley 30-24, art. 48 and art. 50, 2024-07-30 official text · verified 2026-10-30
9. Non resident goods entering the local market pay a 3.5% tax on gross sales, unless they received only listed basic services such as storage, labeling or repacking.Ley 30-24, art. 70, 2024-07-30 official text · verified 2026-10-30
10. Centers can operate under the ordinary tax regime, Ley 8-90 or the border regime of Ley 12-21.Ley 30-24, art. 67 and art. 73, 2024-07-30 official text · verified 2026-10-30
11. Goods handled at an operator keep originating status under trade agreements if handled exclusively in allowed ways.Ley 30-24, art. 42 and art. 71, 2024-07-30 official text · verified 2026-10-30
12. The listed rectification farm goods cannot be handled in logistics centers.Ley 168-21 de Aduanas, art. 409, 2021-08-09 official text · verified 2026-10-30
13. Depositaries must be companies established in the territory, with a linked system, a guarantee and insurance against fire, theft and damage, and they are presumed liable for shortages.Ley 168-21 de Aduanas, art. 59 to art. 62, 2021-08-09 official text · verified 2026-10-30
14. Goods held in a temporary deposit are not taxed until assigned to a customs destination.Ley 168-21 de Aduanas, art. 190 to art. 192, 2021-08-09 official text · verified 2026-10-30
15. Existing operators have 365 days to adapt, counted once the regulation is issued. Ley 30-24 gave the executive 120 days to issue it, and the published text at Aduanas is a June 2026 draft.Ley 30-24; Anteproyecto de Reglamento, art. 84 and art. 85, 2024-07-30 official text · verified 2026-10-30

Worked example

  • A foreign distributor stores goods at a licensed operator as a non resident consignee. No duty is due while stored. If it sells US$100,000 to a Dominican importer after adding value beyond the listed services, the 3.5% tax is US$3,500 (RD$213,007.90), and the importer pays normal import taxes.

Step by step

  1. Decide between ordinary tax, free zone or border regime.
  2. File with the Consejo Nacional de Logística, with plans, studies and proof of title or possession.
  3. Build the inventory link to Aduanas and fence the site.
  4. Sign up clients, including any non resident consignee, with know your customer data.
  5. Track stay limits by shipment to avoid abandonment.

Common traps

  • The regulation may change procedure. Rely on the law and check the current draft before committing capital.
  • The 3.5% tax in art. 70 turns on the service provided, so repacking lists need care.
  • Joint liability means an operator pays for a non resident client's problems.
  • A company making goods and running logistics needs separate entities under art. 25.

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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