The Dominican Republic uses the Harmonized TariffA government tax on imported and exported goods. System (HTS) for commodity classification. Taxes and duties for imported goods are calculated on the ad valorem priceThe amount of money required to purchase something or to bri... (i.e. the CIF priceThe amount of money required to purchase something or to bri... in US dollars multiplied by the unified foreign exchange rateAlso known as Foreign Exchange Rate. The rate, which can var...). All duties and taxes are collected in Dominican pesos. Except for products subject to exemptions provided by law, there are three types of taxes that may apply on imports.
Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Dominican-Republic whether by a private individual or a commercial entity.
The valuation method is CIF.
Below table provide the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Dominican-Republic:
| Sales Tax(GST) | Threshold on goods |
|---|---|
| 18% (CIF) | if FOB is less than US$200 no taxA fee imposed by a government on personal or corporate incom... will be applicable |
- Selective consumption taxes
- Alcohol: ranges from 356.84 Dominican pesos (DOP) to DOP 437.56 for every litre of pure alcohol.
- Cigarettes: DOP 40 for a 20 pack and DOP 20 for a 10 pack.
- Exchange Surcharge = 13% (CIF)
- Luxury TaxA fee imposed by a government on personal or corporate incom... = 0% and 300% (CIF)