Dominican Republic Customs (Aduanas) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
Accountant-reviewed general reference. Reviewed by Miguel Lantiguaas reference material, not for your specific facts. Don't file, pay, or take a position on it without a professional reviewing your situation.
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Confirm the import is in scope and assemble the shipment file
Confirm the entity is importing goods, inventory, equipment, raw materials or machinery into the DR. Gather the commercial invoice, bill of lading (conocimiento de embarque), packing list, insurance policy and any sectoral permits that will support the DUA.
Watch for: An import into the DR falls under the customs regime and must clear through the DGA.
Ley 3489 de 1953 (Régimen Aduanero de la RD); DGA
Classify the goods under the HS tariff line
Determine the correct tariff heading (partida arancelaria) for each item using the current DGA Arancel de Aduanas. The classification drives the duty rate and any sectoral permit requirement.
Watch for: Every imported good must be classified to a tariff line before duty and taxes can be liquidated.
Arancel de Aduanas vigente (DGA), Clasificación Arancelaria
Determine the customs value (valor en aduana, CIF)
Every figure is drawn from this Tax Guide and cited to its source.
¿La entidad importa bienes, inventarios, equipos, materias primas o maquinaria?
Ley 3489 de 1953 (Régimen Aduanero de la RD); DGA · Evidencia: DUA, facturas comercialesLey 3489 de 1953 (Régimen Aduanero): https://dga.gov.do/transparencia/marco-legal/ | DGA — Marco legal: https://dga.gov.do/transparencia/marco-legal/
¿Se determina correctamente la clasificación arancelaria, valor en aduana, arancel, ITBIS de importación e ISC?
Ley 3489 arts. 5 y ss. (valor en aduana); Decreto 12-00 (AVA/OMC); Arancel DGA vigente; Ley 11-92 art. 339 (ITBIS importación 18%); DR-CAFTA; EPA UE-RD · Evidencia: DUA, clasificación, liquidación de impuestosLey 3489 arts. 5 y ss.: https://dga.gov.do/transparencia/marco-legal/ | Decreto 12-00 (AVA/OMC): https://dga.gov.do/transparencia/marco-legal/ | Arancel de Aduanas vigente DGA: https://dga.gov.do/servicios/clasificacion-arancelaria/ | CT art. 339 (ITBIS importación): https://dgii.gov.do/legislacion/codigoTributario
¿Aplica exención por zona franca, turismo, energía renovable, PROINDUSTRIA u otro régimen?
Ley 8-90 art. 3 (ZF — 100% exención aranceles e impuestos importación); Ley 158-01 (CONFOTUR/Turismo); Ley 57-07 arts. 9-10 (ERNC); Ley 392-07 (PROINDUSTRIA); Ley 28-01 (polo frontera norte) · Evidencia: Carné de exención, resolución de calificaciónLey 8-90 (Zonas Francas): https://dgii.gov.do/legislacion/leyesTributarias | Ley 158-01 (CONFOTUR): https://dgii.gov.do/legislacion/leyesTributarias | Ley 57-07 (ERNC): https://dgii.gov.do/legislacion/leyesTributarias | Ley 392-07 (PROINDUSTRIA): https://dgii.gov.do/legislacion/leyesTributarias | DGA — Exenciones: https://dga.gov.do/transparencia/marco-legal/
¿Se conserva DUA, factura comercial, conocimiento de embarque, póliza, soporte de valor y permisos sectoriales?
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Miguel Lantigua · 25 June 2026
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other Dominican Republic computations in the OpenAccountants Tax Library.
Build the customs value on a CIF basis (cost of goods plus insurance plus freight actually incurred) using the WTO transaction-value method. This CIF value is the base for the arancel and, together with the duty, for ITBIS and ISC.
Watch for: Customs value is set under the WTO valuation agreement, normally the transaction value on a CIF basis.
Ley 3489 arts. 5 y ss. (valor en aduana); Decreto 12-00 (Acuerdo de Valoración OMC, AVA-OMC)
Check origin and apply trade-agreement preferential rates
Test whether the goods qualify under DR-CAFTA or the EU-DR Economic Partnership Agreement (EPA) and hold a valid certificate of origin. Where origin qualifies, apply the preferential (reduced or zero) duty rate instead of the general MFN rate.
Watch for: Preferential duty applies only when the rule-of-origin test is met and a valid certificate of origin supports it.
DR-CAFTA; Acuerdo de Asociación Económica (EPA) UE-RD
Compute the import duty (arancel)
Apply the tariff-line duty rate (preferential where origin qualified in step 4, otherwise the general rate) to the CIF customs value to get the arancel payable.
Watch for: Arancel is the tariff-line rate applied to the CIF customs value.
Arancel de Aduanas vigente (DGA)
Compute ITBIS and ISC on import
Compute ITBIS on import at the standard rate on the CIF value plus the arancel (plus ISC where it applies). Add ISC only where the goods are excise goods (alcohol, tobacco, fuel, telecom, insurance); leave ISC off general merchandise.
Watch for: ITBIS on import is charged on the duty-inclusive value; ISC is limited to excise goods.
Ley 11-92 (Código Tributario) art. 339 (ITBIS de importación)
Apply any exemption regime
Check whether the importer qualifies for a special-regime exemption (Free Zone, CONFOTUR tourism, ERNC renewable energy, PROINDUSTRIA, northern border pole). Where it applies, relieve the arancel and import taxes accordingly and attach the exemption card and qualification resolution.
Watch for: A special-regime exemption (for example a Free Zone) can relieve up to 100% of import duty and taxes, but only with a current qualification resolution and exemption card.
Ley 8-90 art. 3 (Zonas Francas, 100% exención); Ley 158-01 (CONFOTUR); Ley 57-07 arts. 9-10 (ERNC); Ley 392-07 (PROINDUSTRIA); Ley 28-01 (polo frontera norte)
Lodge the DUA and complete DGA clearance
Prepare and lodge the DUA with the supporting documents, settle the liquidation (arancel, ITBIS, ISC net of any exemption), and obtain release of the goods through the DGA clearance (despacho aduanero) procedure.
Watch for: Goods are released only once the DUA is lodged, the liquidation is settled and the DGA authorizes despacho.
Ley 3489 arts. 23 y ss. (despacho aduanero); Reglamento de Aplicación de la Ley 3489
Retain the complete import file
Keep the DUA, commercial invoice, bill of lading, insurance policy, value support, certificates of origin, exemption resolutions and sectoral permits together as the import file for the statutory retention period.
Watch for: The full import file must be retained through the prescription period as support for the declared value and taxes.
Ley 3489 arts. 23 y ss.; Código Tributario arts. 21-22 (prescripción, conservación de documentos)
Assemble the working paper and offer review
Assemble the customs working paper showing the HS classification, CIF value, arancel, ITBIS and ISC, any DR-CAFTA or EPA preference, and any exemption applied. State clearly that it is a working paper, not a lodged DUA or filed return. Offer Miguel Lantigua, the OpenAccountants Partner who reviewed this guidance, a review before filing.
What Miguel checks before signing off
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Add to your AILey 3489 arts. 23 y ss. (despacho aduanero); Reglamento de Aplicación Ley 3489; normas DGA sobre DUA · Evidencia: Expediente de importación completoLey 3489 arts. 23 y ss. (despacho aduanero y documentos DUA): https://dga.gov.do/transparencia/marco-legal/ | DGA — Guía de importación: https://dga.gov.do/servicios/importacion/ | CT arts. 21-22 (prescripción — conservación documentos): https://dgii.gov.do/legislacion/codigoTributario
Rendered from the canonical facts model · facts last reviewed Jun 25, 2026. General reference only — confirm with a qualified professional before acting.