2
Feb

Individuals who establish their residence in the country may be exempt from paying customs tax in the Dominican Republic for personal furnishings. In order to be eligible for this exemption, you would need to fall into one of the following categories:

1. Dominican citizens coming to retire
2. Foreign nationals who establish their residence in the country

There is an erroneous interpretation of this last exemption that only applies to citizens who apply for Residence as:

• Rentier
• Retiree
• Investor

However, that is not the case. Law no. 146-00 on Tariff Reform modifies Law No. 14-93 on customs tariffs in its article 13 and establishes the following:

The following are exempt from the payment of tariffs:

Imports of personal and household items owned by foreign nationals who come to reside permanently in the country, as well as Dominican nationals who have resided abroad for a period of two (2) consecutive years and return to establish their definitive residence in the country, as long as they have not been granted this privilege previously. Additionally, imports of books for personal use by Dominican nationals who return definitively after studying abroad.

Therefore, in this sense, any person who moves to the Dominican Republic can benefit from this law which makes them exempt from the payment of Customs Tax in the Dominican Republic for personal furnishings. As a result, the party in question would be allowed to bring all of their personal furnishings into the country. In the case of Dominican nationals, they need to prove that they have been outside the country for the last two (2) consecutive years.

Requirements to apply for the customs tax exception for personal furnishings in the Dominican Republic

The requirements and steps are very straightforward and consist of the following:

1. Present the original and a copy of the original residence in the country where the party resided previously, the passport (for citizens), or a certification of naturalization.
2. Two (2) copies of the Passport, with a minimum of two (2) years of validity
3. Communication of Exemption addressed to the General Directorate of Customs
4. Form F-49 (General Directorate of Tax Legislation of the Finance Ministry)
5. Single Customs Declaration (SCD)
6. Bill of Lading (BL or AWB), in the name of the person with ownership of the imported item, typewritten, stamped by the Customs Administration, and 3 copies. (With accurate information)
7. Moving Tax Settlement Report Sheet (first), stamped and signed by the Customs Administration.
8. Cash Receipt, corresponding to the Right of Request for Processing. This receipt is obtained in the Cashier area of the General Directorate of Customs Head Office. (RD$300.00 Dominican pesos)
9. Three (3) copies of the Furnishing Listing Form (Download Form from www.aduanas.gob.do)
10. Depending on your current marital status, Marriage and/or Divorce Act.
11. For Dominican students, an original and a copy of the degree, certificate or diploma of university studies. (In addition to requirements 2 to 10), Dominicans who reside abroad and establish residence.

What is the cost of this process?

It is determined after your shipment has been evaluated.

Recommendations

The common recommendation for this process, is to ensure you are properly advised by a professional in the field before you travel. You may seek those services through a law firm or a specialized lawyer, in order to avoid the following:

1. Loss of time
2. Loss of money

In other articles, we have elaborated on important topics related to residing in the Dominican Republic, as well as the tax advantages that you may enjoy. If you are interested in these topics, you can access those articles here:

• https://morillosurielabogados.com/en/what-are-the-earnings-that-require-income-tax-payments-known-in-spanish-as-isr-in-the-dominican-republic/
• https://morillosurielabogados.com/en/requirements-to-live-in-the-dominican-republic/
• https://morillosurielabogados.com/requisitos-para-vivir-en-republica-dominicana-siendo-espanol/
• https://morillosurielabogados.com/en/how-much-does-it-cost-to-live-in-the-dominican-republic-in-2017/
• https://morillosurielabogados.com/incentivos-fiscales-para-la-inversion-extranjera-en-republica-dominicana/
• https://morillosurielabogados.com/en/benefits-of-obtaining-dominican-republic-residency-by-investment-pension-and-rentiers/
• https://morillosurielabogados.com/incentivos-fiscales-para-la-inversion-extranjera-en-republica-dominicana/
• Among others

In our law firm Morillo Suriel Attorneys at Law, we have a division specialized in Tax and Dominican Immigration Law. Through this unit, we can assist you with any questions or concerns you may have regarding taxes and other obligations established in the Dominican Republic.