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Temporary admission, drawback and other duty relief regimes in the Dominican Republic

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

Exporters can bring in inputs duty suspended for 18 months under Ley 84-99, with a guarantee, or pay and later recover duty. Ley 168-21 adds equipment admission, outward processing, tariff replacement and a drawback paid only as a credit. Each has its own deadline, and missing it can cost up to 50% of goods value.

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

Temporary admission term for inputs18 monthsLey 84-99 art. 8, as of 2026-10-30 · in force
Monthly charge on switching to consumption1 % of customs valueLey 168-21 art. 250, as of 2026-10-30 · in force
Term to claim drawback1 year from exportLey 168-21 art. 283, as of 2026-10-30 · in force
Prior year exports needed for tariff replacement5000 USD FOBLey 168-21 art. 277, as of 2026-10-30 · in force
Simplified duty compensation ceiling3 % of FOBLey 84-99 art. 6, as of 2026-10-30 · in force
Temporary exit term6 months plus 6Ley 168-21 art. 273, as of 2026-10-30 · in force

The rule

1. Ley 84-99 sets three export supports: refund of duties, simplified compensation and temporary admission for inward processing.Ley 84-99, art. 1, 1999-08-06 official text · verified 2026-10-30
2. Temporary admission suspends duties and taxes on inputs for goods to be re-exported within 18 months, counted from 30 days after admission. Ley 168-21 leaves the term to the regulation and allows one extension equal to the initial term.Ley 84-99; Ley 168-21, Ley 84-99 art. 8; Ley 168-21 art. 248 and 251, 1999-08-06 official text · verified 2026-10-30
3. Customs only processes declarations covered by a resolution of the export center (CEI-RD), and the applicant needs a bank or insurance guarantee for all potential duties.
Cost to do it: The guarantee covers total duties and taxes due on definitive import. Premium is private.Ley 168-21; Ley 84-99, Ley 168-21 art. 249; Ley 84-99 art. 9, 2021-08-09 official text · verified 2026-10-30
4. Inputs may move between beneficiaries of the regime and free zone companies, with the receiver taking on tax liability.Ley 168-21 de Aduanas, art. 255, 2021-08-09 official text · verified 2026-10-30
5. Goods can switch to consumption if not yet dispatched, or in unchanged condition in the beneficiary's warehouse before the export term ends, paying taxes plus 1% of customs value per month or fraction since admission.Ley 168-21 de Aduanas, art. 250, 2021-08-09 official text · verified 2026-10-30
6. Temporary admission without transformation is for goods with a defined purpose such as fairs, demonstrations and equipment, re-exported unchanged in the term Aduanas sets, with a guarantee in most cases.Ley 168-21 de Aduanas, art. 263 to 266, 2021-08-09 official text · verified 2026-10-30
7. Goods under that regime cannot be sold or leased while in the country. If they are, they are forfeited and sanctions apply. After expiry, a 15 day notice precedes treating them as abandoned.Ley 168-21 de Aduanas, art. 268 and art. 269, 2021-08-09 official text · verified 2026-10-30
8. The refund regimes apply when export happens within 12 months of importing.Ley 168-21 de Aduanas, art. 275, 2021-08-09 official text · verified 2026-10-30
9. Tariff replacement lets a producer import equivalent duty free inputs after exporting, if it exported at least US$5,000 FOB in the prior year, and it must be claimed within 1 year of export.Ley 168-21 de Aduanas, art. 276, art. 277 and art. 279, 2021-08-09 official text · verified 2026-10-30
10. Drawback is refunded only as a tax credit for future imports, claimed within 1 year of export. It excludes inputs under another special regime and customs service fees.Ley 168-21 de Aduanas, art. 280, art. 282 and art. 283, 2021-08-09 official text · verified 2026-10-30
11. Under Ley 84-99, simplified compensation is up to 3% of FOB value, within a band of 0% to 3% set by decree, and Decreto 213-00 fixed it at 3.0%. It cannot exceed duties paid in advance.Ley 84-99; Decreto 213-00, Ley art. 6; Decreto art. 26, 2000-05-22 official text · verified 2026-10-30
12. Listed rectification farm goods (garlic, rice, sugar, chicken, onions, beans and powdered milk) cannot use the consumption switch, tariff replacement or drawback.Ley 168-21 de Aduanas, art. 409, 2021-08-09 official text · verified 2026-10-30

Worked example

  • A processor imports inputs worth US$200,000 with 20% duty and 18% ITBIS. Suspended tax is about US$83,200 (RD$5,063,502.08), which the guarantee must cover.
  • If it moves US$50,000 of unchanged inputs to the local market after 4 months, it pays the taxes plus 4% of value: RD$121,718.80 (US$2,000), in addition to duty and ITBIS.

Step by step

  1. Apply to ProDominicana, formerly CEI-RD, with the product and coefficient data.
  2. Post the bank or insurance guarantee with customs.
  3. Import under the resolution and keep inventory that matches the production coefficients.
  4. Export the finished goods in time, then release the guarantee.
  5. Claim refunds or credits within 1 year of export where you paid duty up front.

Common traps

  • Missing a term under a special regime can cost up to 50% of the goods' value under art. 374 paragraph III, on top of the duties.
  • Drawback is a credit for future imports, so it has little value for a firm that will stop importing.
  • Ley 84-99 speaks of checks or bonds for refunds, while Ley 168-21 art. 280 allows credit only. Confirm with Aduanas which route applies to your claim.
  • Coefficients can be reviewed by Aduanas under art. 253, so production records must support them.
  • Goods above the authorized amount must go to the definitive regime, per art. 249.

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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