The new Customs Law No. 168-21, dated August 9, 2021, came into effect on August 14 of the same year. This new law adapts customs legislation to the international trade and customs agreements signed in recent years in the Dominican Republic.
In this article, we provide details about this new Customs Law in the Dominican Republic and the changes it represents for customs legislation.
General Customs Law No. 168-21
Law No. 168-21 in the Dominican Republic repeals the more than 68-year-old Law 3489 of 1953. The objective of this new law is to facilitate foreign trade, contribute to the country’s economic growth, and unify customs regulation and the legal status of the General Directorate of Customs.
It consists of 420 articles that regulate customs tax obligations to ensure effective supervision of the movement of goods.
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Scope of Application
This law regulates the exercise of customs authority and the legal relationships established between Customs and the natural or legal persons involved in the transit of goods within the customs territory.
It also regulates customs regimes, special treatments applicable to goods, customs offenses, and their application procedures.
How is this Law Structured?
Law 168-21 is structured as follows:
- Definition of 89 terms related to customs and foreign trade.
- Detailed aspects such as the customs territory, the organizational structure of the General Directorate of Customs, customs control, the role of customs officers, customs agents, and authorized economic operators.
What Are the Main Innovations of the Law?
- Regulation of rapid delivery shipping companies (Couriers).
- Legal recognition of the use of non-invasive technology in customs inspection processes.
- Mechanisms to protect the State’s tax rights.
- New definitions for environmental agreements, such as Green Customs.
- Criminalizes money laundering in the trade of goods.
- Incorporation of new technologies, such as the use of electronic or digital signatures.
- Payment through banking entities is introduced.
- New criminal offenses are created, such as Customs Fraud, Customs Pledge Theft, document forgery, among others.
- Establishes a Specialized Prosecutor’s Office for the investigation of customs crimes and offenses.
- Increases the statute of limitations to 3 years.
- Reduces abandonment deadlines to ease congestion at ports and airports.
- Systematically lists customs procedures and regimes.
- Eliminates the dispersion of customs regimes.
- Establishes early declarations and resolutions.
- Includes facilitation measures, such as the Authorized Economic Operator and the Single Window for Foreign Trade.
What Characterizes the New Customs Law?
The Customs Law 168-21 is characterized by simplifying and modernizing customs regimes and procedures, thus helping to expedite the clearance of goods.
It facilitates lawful international trade and national legal security, integrates more than 10 customs regimes, and defines more than 5 new customs offenses, such as customs fraud and customs pledge theft. Additionally, it includes measures related to money laundering.
We hope this article helps you understand the characteristics and details of the New Customs Law in the Dominican Republic.
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