Law No. 3489, for the Customs Regime.

G.O.7529

THE NATIONAL CONGRESS

In the Name of the Republic

HAS GIVEN THE FOLLOWING

LAW ON THE CUSTOMS REGIME

NUMBER 3489

Chapter I
Of Customs and Their Functioning

Article 1.- National customs will be governed by this law and other
legal and regulatory provisions established for its operation.
They must proceed to collect the rights provided for in the Import Tariff and
Export of other taxes, fees, and services charged to you and to the
compliance with all provisions assigned to them by laws and
special regulations.

Art. 2.- Operations provided for may only be carried out by customs.
the present law.

Operations may exceptionally be carried out in non-authorized ports.

where there are no customs, through the fulfillment of control measures and
surveillance, especially established for that purpose.

Article 3.- Customs are established in the approved ports of Azua,

Barahona, Ciudad Trujillo, La Romana, Monte Cristi, Puerto Libertador, Puerto Plata,
Samaná, Sánchez, and San Pedro de Macorís, and in the border cities of
Dajabón, Elías Piña and Jimaní.

Paragraph I.-The Executive Power may suppress or create new customs.

when I deem it appropriate, and determine the corresponding jurisdiction for each
customs area.

Article 4.- In each customs there will be an Inspector and the other officials and
employees appointed by the Executive Power and those offices, within the
jurisdiction of the Secretary of State for the Treasury and Public Credit, will function
under the direct orders of a General Director of Customs.

Art. 5.- (Amended by Law 4978, G.O. 8275) For the purposes of this law,
Customs Officials consider: The General Director of Customs and Ports, the
In charge of the Inspection Section and its Inspectors, the Assistant Director.
Customs and Ports General, the Customs Collectors, the Sub-Collectors of
Customs, the Head of the Guard Corps, his Assistant, and the Guards.

Paragraph I.- The General Director of Customs and Ports or the Collector of
Customs in their jurisdiction may temporarily invest in case of emergency
with the quality of Officers to the other employees of the customs service, when to
their judgment may be necessary under certain circumstances, with the collectors having to
provide the relevant information to the Director General of Customs and
Ports.

Paragraph II.- Customs Officers are authorized to summon and

interrogate witnesses, take oaths, request and certify statements, require
the presentation of documents, raising reports, and exercising police powers in
all cases where it is necessary or convenient in the exercise of their functions,
without prejudice to the other powers conferred by law.

Paragraph III.- Every Customs Officer in the performance of their duties is

authorized at any time, and without the need to obtain a judicial order from
search warrant, to enter and conduct investigations in any building, establishment
the place that is not a private residence, when there are well-justified reasons for
suspecting that it is used entirely or partially for the concealment of effects
introduced into the country by smuggling or other fraudulent means.

a) No building or part of a building that serves exclusively as

private residence may be subject to recognition, without obtaining it
previously a search warrant issued by an official
competent judicial authority, and requested in writing by any official of
customs. The mandate will be valid for an investigation
determined and will be void five days after having been
issued.

b) The officer who makes use of a mandate of such nature must

submit a detailed report to your hierarchical superior regarding your
performance, a copy of which must be sent to the person whose
the home has been raided.

Art. 6.- When, in the exercise of his powers, a Customs Officer

discover an infraction of the laws whose enforcement corresponds to customs,
a verbal process will be drawn up in which the interrogation of the union is recorded as
infractor, the statements of the witnesses, if any, as well as the nature of
the offense, time and place in which it would have been committed, description of the body of
crime and other pieces of evidence. The case will be reported without delay to
official or competent authority indicating the legal text that has been
violated for the corresponding action.

a) Every Customs Officer in the performance of their duties is

authorized to detain anyone who was caught
violating the provisions of the laws whose enforcement is the responsibility of the
customs, when the urgency of the case requires it, must be
immediately put the determined person at the disposal of
the competent judicial officials.

b) It may also require the assistance of law enforcement agents

when it is necessary for the defense of interests
fiscal.

Chapter II
Formalities that must be fulfilled at foreign ports

Primary Section
Formalities that Captains must fulfill

Art. 7.- Any vessel, regardless of its nationality, that departs

from foreign ports to authorized ports of the Republic, with cargo or in
plate, must come properly dispatched by the Dominican Consul or whoever
do your part, with the documents prescribed in this section.

Art. 8.- (modified by Law 302, G.O. 8993) Every ship captain who
receive cargo in foreign ports destined for approved ports in the
The Republic must present:

a) To the Dominican Consul, or to whomever it may concern, at the port of

output, a manifesto signed by quintuplet that contains the
data expressed below:

1st.- Class and name of the vessel, its tonnage, nationality, registration
and crew members, the name of the Captain, the ship's consignee and
port of origin;

2nd.- Name of the port or ports to which the

goods;

3rd.- Quantity and type of packages, their contents, the gross weight of
they, the number and the corresponding brand for each bundle of it
that leads, as well as the name of the shipper and of the
consignee

The packages containing weights will be indicated in separate lines.

different, just like those that contain different goods.

b) At customs, in the ports of the Republic, two alphabetical indices of

agreement with the manifest of the cargo presented to the Consul or whoever
make your times at the boarding port, formulated by the first
label of each importer, expressing, in addition, the
quantity, type, and number of said packages, as well as the
nature of its content;

c) At Customs, in the ports of the Republic, two (2) lists of the

packages that are under the custody of the ship's Accountant. These
packages should only be those of great importance or value and
small in size that can be deposited in the office, in the
cabin, or in the safe of the ship's accountant, the
which must also be included in the cargo manifest;

d) The shipments with which all of these cannot be filled

requirements will be stated in the manifests so that they remain
established their weight, measure, or number as appropriate to the
merchandise class that constitutes them according to the Tariff;

e) The vessels that carry cargo to different ports of the

Republic, they will prepare a special manifesto for each port of
scale, adhering to the preceding rules.

PARAGRAPH: When a ship takes cargo in a foreign port to

different ports of the Republic that are not of its scale, this must be noted
as cargo of traffic at the foot of the corresponding manifest at the port of call
where it will be downloaded.

f) After receiving the dispatch from a foreign post, the Captain

he can accept another load; but in this case, he must prepare a
supplementary manifesto, adhering to the rules that precede,
 leaving it with your Agent at the departure port. The Agent must
present these supplemental manifests to the Dominican Consul or
whoever takes their place, within forty-eight hours after the
ship's departure. However, the Captain must present to the
Dominican customs authorities copies of the manifests
supplementary documents together with the legalized documents, to
reservation of the later arrival of the supplemental manifests
duly legalized.

Paragraph II.- (Annexed by Law 107, G.O. 9221) when it comes to a

A ship of Dominican nationality will have a member on its crew list.
from the Navy, chosen by the Chief of Staff of that institution,
which may be replaced periodically and will not receive any remuneration for the
provision of its services.

Article 9.- The direction of the Special Inspector and the Interventor or the latter
only, in case of absence of the first, corrections can be accepted in the
manifesto, due to errors that may be considered involuntary
submitted without intent of fraud. In case the manifest has been lost or
papered over, and yes, in the opinion of the expressed officials this has not happened with
fraudulent intent, the Captain of the ship, the consignee or their representative
They will be exempt from the corresponding fine.

Paragraph.- The Captain, the Consignee or Agent are authorized to

correct the manifesto through additional notes, from the date of arrival
from a vessel to a Dominican port, up to ten days later.

Article 10.- The ship captains who take on cargo in different ports
foreigners addressing the inhabitants of the Republic will make as many manifestos
as many ports as receive cargo, which must be certified
by the Dominican Consul or whoever represents him.

Article 11.- The ship captains who transport cargo to ports

foreigners, making stops in some of the authorized areas of the Republic, without
loads for these, they are required to process their dispatch at the Consulate
corresponding to present a ballast manifest with the following annotation:
Transit load, and certifying that they do not carry cargo for ports of the
Republic and in these, to present to Customs, if required, the manifests.
of the cargo they carry to foreign ports.

Article 12.- The captain of any vessel that departs in ballast for ports
enabled of the Republic, will formulate a manifesto in quadruplicate in which
express that it does not carry cargo, the one that the Dominican Consul will present at the port
of the office, or to whomever acts on their behalf, who will certify it at the bottom of said
document, returning one copy to the Captain and will send another identical one to
Customs Inspector.

Paragraph.- No article that is not soil will be considered as ballast,

arena, stone, raw, iron, water or similar materials without commercial value, nor
intended for people.

Art. 13.-When the Captain of a vessel, not dispatched to ports of the

Republic, you will receive orders to head to a designated national port at sea.
to download or take charge, you can do so by justifying the cause and subjecting yourself to
the provisions of this law and other customs regulations, as well as to
any other law or provision regarding the matter.
 Paragraph.-When the Captain of a ship, dispatched to port
enabled of the Republic, will receive orders at sea to head to another port
enabled by the Republic to unload or take cargo, may do so by filling out the
same formalities of this article, and complying with the same provisions.

Article 14.- The captains of ships arriving from abroad shall formulate in
duplicate, lists of the effects for the ship's spare parts, of the provisions for its
ranch, of crew members and passengers, if any, indicating the packages of
luggage, which will be submitted to Customs, at the time of the visit in all the
port of call.

a) In the replacement effects for sails, rigging and others from the use of
the vessel, articles that are foreign cannot be understood
those objects, and the effects of the ranch will not be anything other than
those of pure maintenance. The Captain will not be able to, under any pretext
some, to unload no article from their provisions, ranch or
spare part, without the prior authorization of the Customs Inspector.

b) The provisions for the crew shall not exceed what is necessary for
the consumption of a round trip, and a stay equal to half of the
time spent on it.

c) Neither the Captain nor the crew will be allowed on board.

other effects than those necessary for personal use.

Second Section
Formalities that shippers must fulfill

Art. 15.- All goods that are shipped as cargo to the ports
enabled by the Republic, must be dispatched with the required documents in
this section, except for those provided in articles 63 and 85 of this law.

PARAGRAPH.- The consular declaration will be made before the Consul by the
same shippers or by a person legally authorized by them to fill such
function.

Article 16.- Shippers at foreign ports of goods

intended for the Republic must be delivered to the Consul or to whoever acts in their place, five
copies of the bill of lading, three of the commercial invoice and five of the
consular invoice signed under oath and written in Spanish,
expressing in it the following:

a) The name of the shipper and that of the merchandise owner; the one of the
person or consignee to whom it is sent; the place where it is
embarked and the port to which it is destined; the class, nationality and
name of the ship and name of its Captain;

b) The brands, number, class, and gross weight of the packages, together with the
true value of the merchandise according to the market quotation
at the time of invoice presentation; material, weight
net weight, quantities, dimensions, and the name of the contained effects
in said bundles, in accordance with the provisions of the Law of
Tariffs in force;

c) The invoices will not include effects intended for more than one
consignee
 d) The packages with the same content, weight, and shape, marked with a
same brand and number, can be understood in one or
departure.

e) All invoices must be accompanied by the corresponding ones.

copies of the bill of lading, in which will be included
the brands, number, quantity and type of packages, their content, weight
gross, the type and amount of freight, as well as any other expenses
what the transportation company charges;

f) If the interested parties claim ignorance of the Spanish language, it

they will manifest to the Consul, who may accept the invoices in this case
in a foreign language.
Third Section
Formalities that Consuls must complete

Article 17.- (Amended by Law 302, G.O. 8993) Consuls are prohibited from
dispatch ships, whatever their class or nationality, to the ports
of the Republic that are not authorized for foreign trade.

PARAGRAPH I.-When a national or foreign ship makes its entry

volunteering at an unlicensed port, without prior written permission from the Collector of
Customs of the respective jurisdiction, even if it brings a consular dispatch for
that port not authorized, the Captain will be fined RD$
10,000.00 (TEN THOUSAND GOLD PESOS) and the navigation permit will be canceled for
six (6) months if the boat is national. Foreign boats will pay a fine of
RD$ 20,000.00 of which the Captain and the agent will be jointly responsible.
consignee and the shipowner, and to whose solidarity the
boat, its gear and accessories. When the Captain of a national vessel or
a foreigner who commits this offense and is of Dominican nationality will be imposed
the suspension of the navigation license for one (1) year. Recidivism will be
punished with double the penalties established.

PARAGRAPH II: The Customs Collector or whoever acts in their place will apply and
will collect the indicated fines and will request the maritime authorities to apply
of the other sanctions, sending them a copy of the minutes where it is recorded.
violation and the established sanctions. By virtue of this act, they will be enforceable without
any resources against the sanctions related to licenses against the Captains.

PARAGRAPH III.-The Collector will empower the Minister of Finance with the file.
who will issue a resolution approving or dismissing the actions of the Collector. In
in this last case, the values will be returned to the interested party.
decisions of the Minister of Finance will always be appealable to the Court
Administrative Litigation, but only by the interested party.

Article 18.- The Consuls are obliged to show to all persons that
as they wish, the Customs laws of the Republic, the invoice templates,
manifests, bill of lading, etc., and to provide them with the necessary explanations
necessary and conducive, so that they can properly make the aforementioned
documents.

Article 19.- The Consuls shall register the invoices in numerical order and
shipping knowledge presented by shippers, carrying out the effect
and as a guide, a book of invoice records, containing the following data: 1°
date of presentation; 2nd registration number; 3rd name of the shipper, of
consignee and the destination port; 4th number of packages, total weight in
kilograms, gross and net, and 5th value of the invoices.
 Article 20.- The Consuls shall not certify the consular invoices and the
shipping knowledge:

a) When they are not written typewritten or by hand in clear handwriting and
legible

b) When they are not in accordance with what is prescribed by article 16;

c) When the corresponding five copies are not presented;

d) When there are amendments, smudges or scratches, or they are

line spacing;

Article 21.-The Certificate that the Consuls will stamp shall be the following:

Dominican Consulate in ...............................................

Seen and registered under No. .................. place, date,
signature and seal.

PARAGRAPH.- Consular certification will not be necessary in the knowledge.

of shipment that cover merchandise worth up to RD$ 100.00 or that cover
only imports of books, magazines, newspapers, and publications.

Art. 22.- If, when examining the declaration that must be submitted by the Capitals of
ships, the Consul will find that it contains all the data required by Article 8
(a) that there is conformity in its five copies and that all the shippers
expressed in it have submitted their invoices and bills of lading,
he/she will place the following certification at the foot of each of them:

I certify that this manifesto has been presented to me in quintuplicate and that
all the shippers expressed in it have submitted their invoices and
shipping knowledge

Art. 23.-When the manifests do not contain the required data in the
Article 8 (a), or when there is disagreement in its five copies, the
The consul will not issue any certification and will refrain from requesting the corresponding one.
office.

Art. 24.-If the manifests are presented by the ship's Captain and
the consular invoices and the shipping documents are missing, the Consul
will refrain from signing such manifests, notifying the Captain of this omission to
that makes the shippers present the missing documents. If carried out.
this will not present the invoices and knowledge, and the Captain will demand the
dispatch of your vessel, the Consul will do so, certifying at the bottom of the manifests
that the consular invoices and the knowledge have not been presented to him/her.

Article 25.- (Amended by Law 4978, Official Gazette 8275) The consuls shall make with the
consular manifests commercial invoices and bill of lading
the following:

1) The manifests will be distributed as follows: the original to the Captain, the
duplicated and triplicated to Customs, quadruplicated for the Secretariat
Treasury and Public Credit (General Revenue Directorate
Internal Affairs and National Property), and quintupled for the archive of
consulate.
 2) Consular invoices: the original for the shipper, duplicate and
triplicated for the Customs, quadruplicated for the State Secretary
of the Treasury and Public Credit (General Directorate of Internal Revenues and
National Assets) and the quintupled for the files.

3) Commercial Invoices: Original for the shipper, duplicate for

the Customs, and triplicated for the files of the Consul.

4) Bill of lading: Original for the shipper,

duplicate and triplicate for Customs, quadruple for the
Ministry of State for Treasury and Public Credit (General Directorate
of Internal Revenues and National Assets) and quintupled for the
consulate file.

The copies corresponding to the Customs will be delivered in an envelope.

closed to the ship's captain, upon receipt at the foot of the manifest, so that he
I delivered them at the respective ports.

PARAGRAPH.- The Consuls will proceed in the same manner as this

previously planned, in relation to the supplementary manifests, the
consular and commercial invoices and the corresponding bill of lading, to
they, with the difference that, instead of handing the copies to the Captain
mentioned, these will be sent by the first mail.

Article 26.- The Consuls are obliged:

a) To inform the Secretary of State of the Treasury and Public Credit.

1st.- from the departure of the port of your residence of any vessel
for ports of the Republic without having met the requirements
of this Law;

2.- from the arrival at the point where they reside, of any ship
coming from some port of the Republic without having been
legally dispatched;

b) To give or communicate the necessary notices to their immediate superiors or

to any customs authority to prevent or discover a
smuggling

c) Supply, when requested or when deemed necessary

convenient, all information that tends to favor the interests of
the Nation.

Art. 27.- Invoices from localities without a Consul

Dominican, they must be signed by a foreign Consul, and in case of not
to deny it, such invoices will be signed by the
representative of an Official Chamber of Commerce or by a qualified official
to legalize documents of this nature.

Chapter III
From the entry of the ships

Article 28.- After the arrival of a vessel from abroad to

first Dominican port, the Medical or Health Office will make a
inspection and, if I find that it has a clean health certificate, that the health of the
passengers and crew is good, will issue a certificate that will empower the
ship to enter other ports of the Republic without medical inspection, to
unless some illness makes its appearance during the new journey.

a) The ship's Captain will report any case to the Health Officer.
suspected or contagious disease occurred on board after the
medical inspection, at the first port of the Republic and the ship
will raise a yellow flag before communicating with land.

Article 29.- The Customs will require every ship captain, whether they come with
Load it as ballast, the following:

a) The consular documents that have been handed to you at the port.
or ports of origin;

b) The manifest or certified manifests; the manifests

supplementary and the lists of packages under the custody of the ship's Accountant;

c) The lists of effects for ship spares, the crew list and
the one from the ranch;

The lists of the passengers and their luggage;

e) The alphabetical indexes referred to in section b) of article 8.

Paragraph.- Customs Officers will leave the employees on board.

in charge of monitoring the ship.

Article 30.- The capitals of ships will certify, under oath in the book.
that the customs carry out, that the cargo is in accordance with what is stated in the
previous documents.

Customs employees will record in that book the date and time when
they would have made their visit.

Art. 31.-The captain of any ship that does not deliver to the Customs in the
act of the visit the documents referred to in Art. 8 (Except for the
supplementary manifesto), or that they bring them without being dispatched by the Consul
Dominican, or their representative, will incur the penalty set by this law except
force majeure cause duly justified.

a) If there is an absolute lack of a manifesto; that is, if the copies are missing.
of the Consul and of the Captain, the knowledge of will be required
boarding, or the consular invoices, and a note of how much there is to
Burgundy, with which the manifesto will be formulated.

b) If the shipping documents and invoices are also missing

consular, the Customs Inspector will take the necessary measures
rigorous in obtaining a detailed report of the entire cargo
of the ship and accurately formulate the manifest.

c) All this will be done at the expense of the Captain or the consignee of
ship, in addition to the penalties specified by this Law.

Chapter IV
From the unloading of the ships
 Art. 32.- No ship captain shall unload without obtaining permission.
written by the Customs Inspector.

PARAGRAPH: The steam or sailing ships that cannot enter the

port or dock at the piers, they will be allowed to unload where they can do so,
even if it is far from the docks, adhering to the regulations in force.

Art. 33.-When a Captain has not submitted the manifest, nor has
If it has been received by Customs in a sealed package, permission to unload will not be granted.
unless it has been fulfilled as prescribed in article 31.

Article 34.- The unloading of the ships shall take place during the hours
regulatory work, and, in case of manifest necessity, it may be extended
this time during the night, with prior permission from the Customs Inspector and
whenever the Consignee or the Captain of the ship agrees to pay to the
Customs employees the extraordinary work carried out in accordance with
the regulations of the case.

translatedText
Any ship that docks at the pier, before starting to load or to
download, will take the necessary provisions and those dictated by the
General Customs Directorate, and will be placed in front of the warehouses,
wood or iron plates, or rope nets, as available
Direction, in order to prevent that when a sling breaks or when
the goods slip out of the sling, they fall into the water during
the referred loading or unloading operations. The Inspectors of
Customs may exempt ships from this obligation when the
the shape of the docks or the ships made it impossible to comply.

If due to non-compliance with these provisions or due to deficiencies of the

machineries, devices or instruments used by the ship in
these operations, goods fell into the water, in addition to the penalties
established in paragraph i) of article 190, the goods will be
pulled out of the water by the Captain.

Art. 35.-The Customs will maintain a written and complete record of the cargo that
it was downloaded for the purposes of verification.

Article 36.- The employees who take note of the packages shall have them placed
the broken packages will be separated and a verbal process of the case will be initiated
for the purposes of the claims submitted by the interested parties, reporting on
everything to the Consignee or the Captain of the ship.

Art. 37.-If after the verification of the unloaded packages, there is

I will check that there are extra or missing packages, a verbal process will be initiated.
and it will proceed in accordance with the provisions of this law.

Art. 38.-The processes initiated due to the bales unloaded from

more, they will not be submitted to the Director General of Customs before a period of
six months from the date of the ship's arrival, unless it is about the
case provided for in section c) of article 42.

Art. 39.-All cargo shall be received in the warehouses of the Customs except
what is provided later.

Article 40.- When, as a result of a material impossibility

Duly justified, the unloading cannot take effect at the destination port.
The Captain of the ship can choose the port that offers the best facilities for the
download even if that port is not enabled, as long as permission is obtained
special from Customs.

Paragraph.- When the unloading is to be done in a non-authorized port, it

It will also require that the authorization from the Command is presented beforehand.
of the corresponding port.

Art. 41.-When a vessel carries cargo for one or several ports

enabled and the importer wishes to unload all or part of the cargo at a port
anyone who is not the recipient, such download will be allowed as long as it
raise a request to Customs via the Captain or the Ship's Consignee, which
it will be transmitted to the authorities of the port where the unloading is to be carried out,
dispatch or verification of the goods, after the presentation of the
documents required by law in such cases.

Paragraph.-When a ship, national or foreign, carries cargo for a

the enabled port of the Republic and the importer wishes to unload it at a point
from the coast that is not a designated port and the Captain or the Consignee is present
once the request is approved, the download can be made.
effect is raised to the Customs of the destination port, explicitly stating to him the
loading class and the point on the coast where you wish to carry out the unloading and prior
compliance with the paragraph of article 40 of this Law. In this case, the Inspector
will board, until the return of the ship, the customs officers and watchmen who
create necessary to guarantee the rights of import that such cargo can
produce for the Treasury. The extraordinary work of these employees will be paid by the
Captain or the Ship Consignee, in accordance with the regulations
current.

Art. 42.-When a vessel unloads packages in excess of those recorded in

the manifest will be deposited in customs until its final disposal.

a) If the packages were unloaded by mistake, they belong to the port.

foreign or its destination is unknown, and if the Captain or
The ship's consignee claims them and can prove it.
satisfactorily to the judgment of Customs, before the ninety (90)
days following the ship's arrival, there was no intention of
fraud when downloading too many, re-export to foreign countries will be allowed,
with the prior authorization of the General Director of Customs, and
through the fulfillment of the established requirements for the
merchandise in transit, in articles 135 and 136.

b) Regarding the bundles referred to in paragraph a), if within the

ninety (90) day period expressed, the Captain or Consignee of
The vessel presents a satisfactory explanation regarding the owner and destination.
of the same, declaring that they are destined for port
Dominican, these bundles will be kept in storage for up to six.
months and during this period they may be claimed and withdrawn from the
customs, through legal procedures. If they are not claimed within that
deadline, will be considered as abandoned goods following the
provisions established in Chapter VII.

c) If, on the contrary, there was intent to commit fraud when unloading the packages of
more, or if satisfactory explanations had not been given, in a
a period of ninety (90) days from the entry of the vessel, will be
the said bundles were seized, through a verbal process that is
will be submitted to the General Directorate of Customs for the final decision of
case. If the confiscation is confirmed by the Directorate, the packages will be
 sold at public auction, for the benefit of the Treasury, in accordance with
articles 198 and 199; additionally imposing a fine on the Captain,
mentioned in section c) of article 190.

d) When the excess unloaded bundles contain goods

corruptibles will be sold immediately from grade to grade and the
proceeds from the sale will be deposited in the Public Treasury. If within
within ninety (90) days following the entry of the vessel,
the owner claims the merchandise and can satisfactorily prove that
There was no intent to commit fraud when downloading the extra packages, it will be
delivered the proceeds of the sale, after deducting the rights
and expenses related to it.

Art. 43.-When the package or the packages unloaded in excess belong to

another national port, the customs will allow, at the request of the Captain or Consignee of
ship, to be re-embarked to their destination, either on the same ship or on another, always
let it be stated in the manifest that said parcel or parcels are for another port of the
Republic and that the Captain or Consignee presents a special manifest, with the
necessary data for the identification and transport of the package or packages to
corresponding port.

Article 44.-When the manifest lists packages whose invoices have not been
they have been received, they will be deposited in customs until they are received, unless
that a bond be provided for the delivery of said packages, according to the terms of the article
60.

Art. 45.-When a ship unloads less, one or more packages of the

noted in the manifesto, and if the lack cannot be justified or remedied, a penalty will be imposed
to the Captain or Consignee of the vessel the penalties provided for in sections d) and e)
from article 190, as applicable.

a) No penalty will be imposed when the Captain declares and proves, in

the act of the visit of the customs authorities, that the packages that
They were thrown into the water out of absolute necessity.

b) No penalty will be imposed either, when the Captain or the

Consignee of the ship:

1.- I declare under oath: that the bundles were left in the
dock at the embarkation port; or that were unloaded
by mistake in a foreign or national port; or that are
confused with the rest of the cargo destined for other ports;

2.- Commit in the same statement to deliver said

packages within a period not exceeding one hundred eighty (180)
days, if it is about goods coming from Europe or Asia and
of one hundred twenty (120) days, if they are from other sources;
counting the deadlines from the day of the ship's arrival; and

3.- Provide a bond to the satisfaction of customs in the mentioned

declaration, for the amount of the corresponding fine,
applicable in case the missing bundles are not delivered in the
deadlines established in the previous paragraph.

c) If the packages are not delivered within the specified deadlines, the guarantee will be
will be effective, but it may be cancelled or the fine reimbursed in
in the case of having been charged, if the Captain or consignee of the ship
 customs test that the importer's declaration is for the package or
the missing parcels have been adjusted to the satisfaction of the latter. To
a copy of the mentioned refund receipt will be attached.
certification that verifies the adjustment of the aforementioned claim.

Art. 46.-In addition to the bond established in the previous article, for the
the amount of the fine, the Captain or the consignees of the ship will also provide
guarantee to the satisfaction of customs, for the value of the goods at the port of
shipping and freight.

Paragraph.-If upon the expiration of the deadlines established in Article 45...

missing packages have not been replaced, the bond for the value and freight of the
merchandise will be delivered by customs to the importer, at the request of the latter,
for its execution through the judicial route: unless, as in the case provided in the
paragraph c) of article 45, the customs must be proven that the importer’s claim
for the missing item or items, has been adjusted to their satisfaction.

Art. 47.-The undelivered packages that will later be found on board

of the ship, can be delivered at the port of destination, without any other
formality, upon the ship's return to that port as long as it does not visit any
foreign port before their return. The unshipped goods by a vessel
that were brought by another foreign port, must be included in the manifest of
the latter, as a subsequent entry, giving the date and name of the ship that left
to download said packages.

Paragraph.-If those requirements are not met, a penalty will be imposed.

Captain or ship's agent, for each package not included in the manifest,
fine indicated in section c) of article 190.

Art. 48.- No rights will be charged on undelivered packages,

that have been declared in the ship's manifest and in the consular invoice.

a) The collection of the rights for these packages will remain pending, until
that they are downloaded, when the occurrence of the lack is restored, in the meantime
the customs will maintain a complete and detailed description of said
packages, for whose delivery the Captain or consignee is responsible
boat under the guarantees provided according to articles 45 and 46.

b) In the event that the undelivered packages are received after

expired the deadlines for their delivery, they will be treated as
new imports.

Art. 49.-When unloaded packages appear that are not consigned

on the consular invoice, but if in the ship's manifest, that will apply the fine
mentioned in subsection b) of article 194.

Article 50.- For the purposes of control over the bundles unloaded in excess or of
less, scratches, alterations or additional notes will not be accepted in the
original manifest of the vessel, after it has been certified by the Consul
Dominican at the shipping port, but amendments, additions, or changes may be made.
corrections in separate declaration of the manifest under the signature of the Captain or
Consignee according to the terms of Article 9.

Chapter V

First Section
From the declaration of imports
 Art. 51.- (Amended by Law 68, G.O. 9603) The importer or consignee
the goods will be presented to Customs during office hours of the four
first working days following the arrival of the transport ship of
these, the certified copy of the consular invoice, the original of the knowledge of
boarding and a copy of the commercial invoice, accompanied by four
manifesto of the same tenor, written in the Spanish language with clear lettering and
legible, in the corresponding official forms and which must be
agreement with the consular invoice.

PARAGRAPH.- The Minister of Finance may, at the request of an interested party,

to grant an extension not exceeding 10 days for the declaration of products
pharmaceuticals or food products legally subject to laboratory analysis, always
Such a measure is justified by valid reasons.

a The presentation of the commercial invoice does not redeem the importer or
consignee of responsibility for errors or discrepancies
that may exist between that commercial invoice and the consular invoice
unless the importer or consignee corrects the error of the
way indicated in the paragraph of article 54, when presenting the
manifesto.

b) If the importer has not received the commercial invoice, they should not
it will stop the import dispatch for this reason
corresponding, but must submit said document to Customs
within a month from the date of submission
manifesto.

c) For the withdrawal of goods arrived by 'Air Expresses' it

grants a period of 10 days, counted from the arrival of the
conductive aerial vessel

Art. 52.- (Amended by Law 68, G.O. 9603) All imported goods
for burden, to be declared after the expiration of the four (4) day period that
according to articles 51 and 103, there will be a surcharge of 3% per month for the first
month or fraction of the first month, and 5% monthly for each month or fraction of a month
after the first month about the true value of the merchandise.

The same surcharge will be imposed after the deadline.

What does Article 51 agree on for the declaration of goods arriving by cargo
and detained for any reason at the customs office and not declared, therefore
like the 'Air Express' that have not been picked up within the deadline
established by paragraph c) of the indicated article 51.

Art. 53.- (Modified by Law 68, Official Gazette 9603) The rights and taxes that
they must be paid on the import goods will be those in effect on the day
in which they were declared for consumption.

Paragraph - The goods are considered declared for consumption on the day of the
presentation of the documents referred to in article 51.

Art. 54.- A single set of manifests that includes may be submitted.

several invoices, as long as the goods expressed in them bring the same,
they come on the same ship, and are directed to or belong to the same consignee.

PARAGRAPH.-In case of errors in the consular invoice, the importer or

the consignee can avoid liability by presenting along with the
I manifest the commercial invoice and a letter, or note in the manifesto correcting it.
error, as long as this requirement is met before the verification of
the goods.

Article 55.- Amendments and corrections will not be accepted in the manifests.
shavings, smudges or any sign that may alter or obscure the content or
part of the content of said documents.

Art. 56.-The originals of manifests, invoices, and knowledge of

boarding will not be able to exit customs after being presented.

Article 57.- The Inspectors will maintain a register book in which will be made
List in numerical order and by date the presentation of each manifest. The
the auditor will note at the bottom, under his signature, the date of submission and the number of
series of the manifesto, according to the registration number.

Art. 58.-Before proceeding to the inspection of the goods, the

Customs officials will confront the manifests with the invoices presented by
the importers or their consignees, and with those they have received in documents
Closed and sealed, noting at the bottom of the manifest, it is correct or in case of
errors, the difference that may be found.

Article 59.- The merchandise consigned "to the order" will only be dispatched to the
person who legally possesses the original bill of lading
duly endorsed by the shipper, or to the presumed recipient who may
prove to the satisfaction of Customs that the merchandise rightfully belongs to them,
previous fulfillment of the requirements set out in section e) of article 60.
otherwise, it will proceed in accordance with the provisions established in section d) of that
article.

Second Section
Due to the lack of invoice and bill of lading

Art. 60.- (Amended by Law 4978, G.O. 8275) When the invoices are missing
certified to the bill of lading, and the goods are listed in the
manifesto, the procedure indicated in the following paragraphs will be followed:

a) In cases where customs receives the consular invoice, it may

facilitate, as a return title, to the importer or consignee and through
written request for this, a copy of said invoice to be
they can make their statement, as long as they have legally in their
to have the original of the bill of lading.

b) If the importer or consignee submits their manifest or invoice

consular before Customs receives the copies sent by
the Consul has said office, the Customs will request from the General Directorate
of Internal Revenues and National Assets, a copy of which is this
office may have received and will compare it with the one presented by the
consignee importer, and if they are in agreement
will dispatch the merchandise as long as the importer or consignee
present the original bill of lading. If the Directorate
Directorate General of Internal Revenue and National Assets has not received its
exemplary and the receipt of the Captain, which appears at the bottom of the manifest, of
show that the Consul delivered the documents required by the
Article 25 of this Law and that they have not been after a
rigorous recognition, if there is no suspicion of fraud, it
will dispatch the goods if the importer or consignee presents the
 original of the bill of lading, and it will be imposed on the Captain or
consignee of the ship the penalty prescribed in the chapter
corresponding to this Law.

c) If I had not received the consular invoice or the original of

bill of lading, but if compliance had been fulfilled
the established rules, the merchandise can be dispatched (in case of
that it is evident that there has been no intention to commit fraud
against the payment of rights and taxes and submission of a
bond signed by the importer or consignee, guaranteed by a
Bank or Insurance Company based in the country, assuming
all responsibility for the payment of the total value of the goods and of
freight, and likewise the total of any fine that may be
tax and, for the presentation of the consular invoice or the
bill of lading, within ninety (90) days if the
goods, come from the United States of America and from a hundred
thirty (30) days, if from another source. If after the elapsed
if the guaranteed document is not presented within this period and is not
The Consul would have sent the certified copies of this,
will execute the bond if it is believed that there has been intent to
commit fraud. Otherwise, the rights and taxes will be
charged for the appraisal that the Customs would have done of the merchandise
or as indicated by the commercial invoice if the values stated in
these correspond to the true ones as of the shipping date.

d) If the consular invoice and the knowledge of

boarding, and the importer or consignee is unable to prove to
customs satisfaction, which is the true owner of the goods,
this will be held in deposit until such documents are
presented, granting for such purpose a term of six (6)
months from the date of entry of the vessel for which it was made
import. If such goods are perishable, at the discretion of the
Customs, will be sold at public auction, before their deterioration, for
account of the interested parties, and the proceeds will be deposited to their
credit, until the expiration of the deadline granted for submission
from the originals of the consular invoice and of the knowledge of
boarding

PARAGRAPH: If the importer or consignee can prove to the satisfaction of

the Customs that is the true owner of the merchandise, after a rigorous
recognition, this will be dispatched upon presentation of a bond signed by the
interested and guaranteed by a Bank or Insurance Company based in the
country, for double the value of the merchandise, plus the total freight and any
fine that may be applicable, committing also to the submission of
the originals of the consular invoice and the bill of lading within the deadline
what is established by section c) of this article. In case of non-compliance, if there is
suspicion of fraud, a fine equal to the total value of the rights will be applied
taxes will be collected and the bond will be executed.

e) In the cases of goods consigned 'to the order' that the presumed
the recipient has not received the originals of the consular invoice and
of the bill of lading or that he has received it
but without the corresponding endorsement, if they can prove to satisfaction of
the Customs, that the goods have been ordered by him and that
corresponds, after a rigorous review, it will be dispatched
this, to the presentation of a guarantee signed by the interested party and
guaranteed by a Bank or Insurance Company based in the
 country, for double the value of the merchandise plus the total freight and
any fine that may be applicable, also committing
to deliver the originals of the consular invoice and the knowledge of
properly endorsed shipment within the timeframe indicated in the section
c) of this article. In case of non-compliance, if there is suspicion of
fraud, a fine equal to the total value of the rights will be applied.
taxes and the bond will be executed.

Art. 61.-If the importer or consignee cannot present to Customs

the originals of the consular invoice or the bill of lading due to having been
lost or destroyed, Customs may accept in its place, copies of said
documents, certified by the Consul or official who issued them, as long as
in the referred copies it is stated by means of a notation that they are
issued in place of the original lost or destroyed.

Article 62.- The provisions contained in Article 60 shall be applicable to

imports made by first class mail, by parcels
postcards and packages called 'air express', when the invoices are missing
consular or aerial knowledge, depending on the cases.

Art. 63.- The import of any merchandise whose value will not be permitted.
exceeding RD$ 100.00, without the presentation of the corresponding consular invoice,
except when it comes to luggage, personal effects brought by the
passengers or books, magazines, newspapers, and publications. When the importer
provide proof that you were not in a position to obtain the consular invoice,
this may be replaced by a sworn statement submitted by the
importer or its representative before the Customs Supervisor, which will be deemed
as the invoice required by article 16 and with that declaration, the importer or
your representative assumes all responsibilities provided for in section b) of the
Article 194 and by Article 202 of this law.

Paragraph.- When it comes to commercial imports brought by

Passengers, along with their luggage, the consular invoice may only
to be replaced by a commercial invoice sworn by the passenger and endorsed by one of
the officials mentioned in Article 27 of this law.

Chapter VI

First Section
On the Recognition and Dispatch of Goods

Article 64.- The recognition of goods will be carried out at the Customs.
being able to take place outside of it, that of flammable articles, those exposed to
corruption and the bundles of provisions whose dispatch can be easily done, thus
like those bundles that, due to their volume, weight, and other circumstances, do not
they can be easily transported to the warehouses, as directed by that office.

Art. 65.-The inspection of the goods will be carried out by the officials of
Customs designated for this purpose, under the strictest and personal responsibility before
the Tax Authority, being responsible, such officials, for any infringement that is committed
against the law in that act.

Paragraph.-The merchandise inspector will take samples of the goods.

that I verify, and that its nature allows, of such size and in such quantity that
facilitates the review of settlements by preserving a part of them
samples in the Customs file.
 Article 66.- The passengers' luggage shall be dispatched at the time of their
disembarkation, which must take place from 7 a.m. to 6 p.m. and when at discretion
the Customs Inspector allows passengers to disembark outside of the
regulatory hours, they may carry a carry-on suitcase with them, which
contains strictly personal items for their exclusive use, which must be
check the customs employee or official on board.

Paragraph.-If the luggage contains items subject to the payment of fees and
Taxes, even if they are not for sale, will be liquidated and collected.
definitely.

Art. 67.- The recognition of the merchandise will be carried out in the manner that
determine the Customs Supervisor, who will take into account, as far as
if possible, the order in which the manifestos were presented.

Paragraph.-The broken packages or those containing merchandise

the corruptible will have preference in recognition.

Article 68.- The importer or consignee shall be invited to appear before the
Customs, either personally or through an attorney-in-fact, to witness the acknowledgment of their
goods, and if he does not attend, the recognition will always proceed until the
complete settlement of the accrued rights, without this giving rise to any
claim by the Interested Party.

Art. 69.- (Amended by Law 68, G.O. 9603) The recognition or unique act
the capacity will include:

The verification or examination of the goods;

b) Its weight, account or measure;

c) Your assessment;

d) Its classification in a certain position of the tariff; and

e) The settlement of the owed liabilities or those of which...

they were eventually exempt.

Paragraph I.- Upon completion of the recognition or assessment operation, its

results will be verified by the Reviewing Customs Officer, who is
empowered to introduce any amendments that may be pertinent.

Paragraph II.- After the previous review, the results of the results
the capacity will be notified to the interested party, so that within a period of five (5) days
working days proceed to the payment, in cash or by certified check, of the
total of the settled charges and collect your goods within the established deadline
in the following article.

Art. 70.- (Amended by Law 68, G.O. 9603) Importers or

consignees must withdraw their goods from the warehouses of the Customs Collection Office
packages dispatched, in the necessary time for it, being granted to them as
at most a period of two (2) working days following the expiration of the term
indicated in paragraph II of the previous Article. This deadline expires without them having
the importer or consignee will pay for the time they are left in the
warehouses, the storage rights or fees that exist or are established for this purpose,
and said storage will be governed by the legal provisions issued in this regard.
 Article 71.- Six months after the conclusion of the recognition of all
the goods expressed in a manifest, without them being extracted from the
customs warehouses will be considered abandoned, and action will be taken accordingly.
sale for the benefit of whom it may concern.

Paragraph.- Provisions will be made for the luggage in the same manner as for the parcels.
postcards and the abandoned air express by their owners, importers or
consignees.

They will also be considered abandoned and will be dealt with in the same manner.
after six months of its arrival, of the goods that are listed in the
manifest of the ship's cargo that has not been declared by its owners or
consignees and the Air Expresses that have not been withdrawn.

Art. 72.- The examiners cannot amend the declarations; the

differences resulting from the recognition will be expressed at the foot of them or on
them, with red ink.

Second Section
From the importation of goods by mail and air express

Article 73.- The importation of goods by mail will be monitored and

controlled by the customs authorities. For this purpose, the officials designated by the
Customs will witness the opening of the mail parcels, as well as the distribution
of correspondence coming from abroad at the Exchange Offices (Offices
of the authorized ports, and those packages that contain or are
assuming they contain objects subject to rights and taxes, or articles whose
importation is prohibited, they will be opened and examined in the presence of the Officer or
the Customs Officers and the Officer or Officers designated by the Office of
Mail.

a) The correspondence containing effects subject to rights and

taxes will be sent under inventory to Customs for the purposes of
payment of the same and delivery to the recipients.

b) First class mail is exempt from this provision;

c) For the purposes of this law, the designation of objects of

correspondence will apply to letters, simple postcards or
with paid response, business papers, prints, impressions
in relief for the use of the blind, samples of goods and
small packages.

Art. 74.- For the purposes of inspecting correspondence that have

effects subject to rights and taxes will not stop the correspondence anymore
of the necessary time.

Art. 75.- The first-class correspondence that contains or is presumed

which contains effects subject to rights and taxes, will be held at the office
by mail and will be notified to the interested parties as soon as possible so that they
to witness the opening of the same and the classification of rights and
Taxes. For this purpose, the recipient can authorize a third party.

PARAGRAPH.-The opening of this correspondence and the classification of the

Rights and taxes will be carried out by Customs Officers and Postal Officers.
corresponding.
 Article 76.- The correspondence that contains prohibited items
importation, will receive the treatment provided for in our laws and in the Convention
Current Universal Postal.

Article 77.- Customs authorities will inform the Postal Office,

all correspondence, including first-class mail, containing items subject to
of rights and taxes as well as of international postal services that
were refused or could not be delivered for any reason to the
recipient within a period of thirty (30) days, from the date of notice, in order to
that this office decides the treatment that should be given in accordance with the
Postal agreements and conventions in force.

PARAGRAPH.- The postal authorities will inform, in writing, the

Customs Inspector, from the date of the notices sent to the recipients.

Article 78.- International postal remittances will be monitored by the

Customs, for this purpose, the Postal Parcel Departments of the Exchange Offices,
They will operate in the Customs of the authorized ports and the employees in charge of
said offices, dependent on the Postal Service, will act as auxiliaries of the
Customs Inspectors.

Article 79.- In the Postal Bulks dealings, they will be verified in the presence
from the Customs Officers, the bags containing postal shipments,
acting the employees of Correos in accordance with the stipulations of the
Agreements and Regulations, Execution related to current Postal Commissions.

Article 80.- Once the verification of the suitcases and postal parcels has been carried out
international will remain, under inventory, subject to the control and supervision of the
customs authorities.

Art. 81.- The postal employees will inform the interested parties of the arrival
of international postal encomiendas and will be responsible for the execution of
the provisions of the Agreements and Implementing Regulations relating to
Postal Services.

Article 82.- Customs employees will be responsible for the inventory of the
international postal shipments.

Art. 83.- The delivery of international postal consignments to the

interested parties will be carried out by the employees of the Post Office, to whom they will be delivered.
customs employees, after having verified that the payments have been made
corresponding rights and taxes.

Article 84.- The postal employees will inform the Customs Inspector
regarding the correspondence containing objects that are subject to rights and
taxes and international postal charges that must be refunded,
for him to order the delivery to the Mail, through a discharge in the inventory.
They will also inform the Customs Inspector when the correspondence
content of objects subject to rights and taxes and postal shipments
international ones have been declared abandoned so that the Authorities
Customs authorities act in accordance with the law.

Art. 85.-The importation of goods whose value exceeds RD$ 100.00

by first class mail, by postal parcels, and by packages
referred to as 'air express', must be covered by the consular invoice
provided for in Article 16 of this Law or by the corresponding commercial invoice
duly certified by the Dominican Consul of the place of shipment or
shipment of the merchandise.

a) When the importer provides proof that they were not in

conditions for obtaining the consular invoice or the certification of the
commercial invoice, these may be replaced by a declaration
sworn statement presented by the importer or their representative before
the Customs Inspector.

b) The certified commercial invoice or the sworn declaration shall be deemed

as the invoice required by article 16 and with it the importer
assume all responsibilities outlined in section (b) of the
Article 194 and by Article 202 of this Law.

Paragraph.- Luggage and effects are exempt from these requirements.

personal corresponding to passengers who have arrived or are about to arrive in the Republic, thus
as well as first-class mail, postal packages and the
packages called "air express" that contain books, magazines, newspapers
and publications.

Third Section
From the Breakdowns

Art. 86.- Damage is understood as the deterioration or loss suffered by a

merchandise for any accident that occurs from the moment of its shipment,
until its recognition in the Customs of the Republic.

Article 87.- The merchandise that is damaged at the moment of

recognition or dispatch, will have a fee reduction proportional to the deterioration
suffered.

a) The damage will be estimated for each package that is damaged.

Any minor damage less than 5% of the value of the package will not be taken into account.
account for the collection of fees, allowing the importer or
the consignee may re-ship their merchandise if deemed appropriate.

Article 88.- The estimation of damage must be requested at the time of the inspection.
of the damaged goods. The Inspector, together with the importer or consignee,
will make the estimation of her.

a) After the goods have been cleared from Customs, there will be no place for
claim for breakdown, except in special cases, and when the
the breakdown can be properly checked.

Art. 89.-When there is no agreement between the Intervenor and the importers or
carriers, regarding the assessment of the damage, the case will be submitted to the Director
Customs General.

Article 90.-The Customs will duly note every case of damage and will make
annotation of the same in the corresponding manifesto.

Art. 91.-The effects that, in the opinion of the competent health authority,
They must be declared unfit for consumption, they can be re-shipped by the
importers or consignees within 30 days, counted from the date of
its introduction, as long as they do not undergo decomposition during that period, and in case of
to suffer it, or that the importer or consignee expresses the intention not to
rebook these items, they will be thrown into the sea or rendered useless for the
consumption in the manner determined by the competent health authority.

Art. 92.-In the event that the damaged goods are not suitable for consumption, the
The importer is exempt from the payment of fees.

Chapter VII
On the abandonment of goods

Article 93.- Goods are considered abandoned when their rightful owner
the consignee makes an express or de facto waiver of it.

Article 94.-Abandonment is express when the interested party renounces it.

letter addressed to Customs.

Article 95.- Abandonment is an act, when it is evident or deduced from acts of

interested parties that leave no room for doubt, such as:

a) When in the case provided for in article 71;

b) When the time set by this law for the deposit has elapsed
and having fulfilled the requirement indicated in section c) of article 106 to
importer or consignee, they do not appear.

c) In other cases not provided for by this Law, when it may

to clearly infer the intention of the importer or consignee of
waive their right to the merchandise as indicated in the cases of
preceding paragraphs.

Article 96.- The merchandise that is abandoned to the Treasury shall be sold at public auction.

auction, to cover the total rights or taxes.

Article 97.- When goods are to be auctioned, an invitation will be sent for the
remind ten (10) days in advance, by means of notices posted on the
Customs and published in any newspaper, if there is one in the corresponding port.

Art. 98.- The auction will be held before a Customs representative, for a
Public Seller, and in the absence of this, by the competent Justice of the Peace, of all of which
An official record will be drawn up and added to the file as proof.
to the entrance game.

Paragraph.-In the case of perishable goods, Customs will carry out the
sale from grade to grade. If the merchandise has no value or the possible produced from
the sale was insufficient to cover the auction expenses, the Customs, afterwards
of recording the case, shall proceed in the same manner or will give the goods the
destination determined by the Executive Power. The same will be done in case of
no bidders would have attended the auction.

Article 99.- Any merchandise may be withdrawn from abandonment upon request
in writing from its owner or consignee to the Customs Inspector by means of the
compliance with all the formalities required by this law and prior payment of all
the rights, taxes, fines, surcharges, and other expenses that may arise.

Paragraph.- Similarly, merchandise can be withdrawn from the sale.

public until the moment before this is carried out. In this case, the owner or
the consignee shall be obliged to pay, in addition to the fees, taxes, fines,
surcharges and other expenses that may arise, the corresponding fees for the
Public Seller, which will be calculated solely on the total amount of
the rights and taxes.

Article 100.- No official or employee of the customs service may

to auction directly or indirectly goods put up for public sale by the
Customs.

Art. 101.- In all cases where abandoned goods or

commissioners lack the value to cover taxes, fees, and services
corresponding nor the auction expenses, the Executive Power will determine the destination
of the same, in the most useful way for public services, through
appropriate regulations or provisions.
Chapter VIII
From the Deposit

Article 102.- Imported goods by cargo can be declared

to deposits, at the request of the consignees or interested parties; whether for later
to allocate them for consumption or to re-embark them.

a) Goods free of duties will not be declared for deposit.

taxes;

b) Goods exposed to combustion will not be accepted for deposit.

nor those that, due to their bad smell, harm the others, nor
flammable materials.

Article 103.- The deposit must be declared by the consignee or interested party.
within the ordinary office hours of the first four working days
following the arrival of the vessel carrying the goods. The declaration to
the deposit will be made in appropriate forms, which will be accompanied by
the same documents and will contain the same data as those that should be
to present for declaration the goods for consumption.

Article 104.- Goods may be declared for deposit:

a) In a customs warehouse, for a period of three months. This

the period is extendable, and a new period may be granted
three months. For this purpose it will be necessary to make a new one.
deposit declaration for the additional period, before expiration
from the previous period;

b) In a private deposit for a period of three months. This period

it is extendable, being able to grant up to three additional periods
of three months each. To this end, it will be necessary to make a
new deposit statement for each additional period before the
expiration of the previous period.

Art. 105.- (Amended by Law 338, G.O. 8878) For the concept of the
goods declared to be deposited in warehouses or customs facilities will be paid
10% of its legal value for the first deposit period or any fraction of it, and
15% for additional periods or fractions thereof, even if later the
merchandise has been declared for consumption or will be reloaded.

Paragraph.-When the goods declared for deposit in warehouses

particulars, 2% of its legal value will be paid for the first deposit period or
fraction of it, and 4% for additional periods or fraction thereof, even
when the goods are declared for consumption or re-exported at a later date.
 a) As long as the goods are legally declared to
deposit, the consignee or interested party retains the option to
re-ship them or declare them for consumption.

The first deposit period will begin from the day on which it is
make the declaration, if this is made within the deadline that
establishes Article 103. Otherwise, it will be counted from the day
following the expiration date of said period. The periods
additional charges will start from the day after the date of the
expiration of the previous period.

c) No declaration will be accepted for deposits after three days.

months following the expiration of the deadline provided in article 103.

d) The goods that, upon expiration of the corresponding period, have not
are declared for another additional period, when they are in
warehouses or customs premises will pay a 5% surcharge on
its legal value for each month or fraction of the month, during the three
months following expiration and when they are in warehouses
In particular, the surcharge to be paid will be 4% for each month or
fraction of the month.

Notwithstanding the provisions of the previous section, the customs authorities

they will be able to sell the goods at public auction in accordance with what is established in
Section c) of Article 106 of Law No. 3489 for the Customs regime.

e) The amounts owed for the deposit will be paid from

told when making the declaration.

Art. 106.- Regarding the goods declared for deposit, one may dispose of
one or more complete packages, in the following ways:

a) Consumption: By submitting a new declaration to

effect, in a form that will contain the same data
corresponding to the same goods when declared to
deposit

b) Rebooking: By written request, duly justified,

elevated to the General Director of Customs through the Inspector
corresponding. If this is approved, a new one will be presented.
declaration in appropriate forms, which will contain the same
data corresponding to the merchandise when it was declared to
deposit. The re-shipment must be carried out with the assistance of a
customs employee, the necessary number of copies of the
bill of lading the day after the acknowledgment, it
same as the corresponding guide, within 90 days for the
United States of America and the Antilles, and 180 days for the
other countries. The turn guides must be certified by the Consul
Dominican or by some customs authority at the port of
download.

c) Abandonment: Upon the expiration of the deposit, the interested party will be required.
in writing to dispose of the goods; if he does not dispose of them
within the next ten days they will be sold at public auction
to satisfy the corresponding rights and taxes and to deliver
 the interested party the remainder if there is any, after covering the
auction expenses.

Article 107.- The consignees who have warehouses of their own,

suitable for securely depositing the goods that are desired
to declare a deposit, they can obtain it by a written request addressed to the Director
Customs General through the corresponding Inspector, authorization for
store their goods in their private warehouses, as long as they provide a
satisfactory bond to Customs.

a) Any private building used as a storage facility will be under immediate

customs surveillance, which will keep the keys to the building and the
will inspect as often as deemed appropriate. If it is
necessary, Customs will assign a guard whose salary will be paid
by the owner of the warehouse, as well as any other expenses incurred.
incurrier

b) The list of all goods deposited in the warehouses under

The bond will remain in the custody of Customs and will not be extracted from the
no same package, to be declared for consumption or for any
another purpose only in the presence of a duly authorized Customs employee
authorized.

Article 108.- The owner and occupant of a warehouse are responsible for the
security of the goods deposited therein, and the customs officials do not
they will have no other obligation or responsibility than the collection of fees and
taxes.

Article 109.- Notice will be given ten days in advance for the renewal of the
guarantee, and if the interested party does not renew it within the stipulated time, the merchandise
it will be taken out of the deposit on his account and a new permit will not be issued for
to agree to deposit your building under bond.

Article 110.-Without the proper authorization from the General Director of Customs, no one shall
will allow no change or alteration in a particular occupied building as
deposit.

Article 111.-The General Director of Customs may, for justified cause,

revoke in writing the authorization to deposit goods in warehouses
particulars.

a) When the owner or occupant of a warehouse under bond does not wish
continue the business, will notify the Customs Inspector in writing,
who will communicate it to the Director General of Customs and, if he
approve the request, it will transfer all the merchandise on which there is no
the rights and taxes have been paid, to other deposits under
guarantee or one of the Customs deposits under inventory, which will be
compared to those incurred for such a concept, they will be for
account of the goods owner.

b) When the urgency of the case requires it, the Customs Inspectors
they will be able to transport the goods that are declared to
deposit, from one Customs warehouse to another or from these to warehouses
parties under bail or to another of the State that are placed under the
customs control. Notice will be given to the owners of each transfer.
the goods and the expenses incurred will be paid by
these.
 c) When the goods declared 'in deposit' in a warehouse
particular were transferred to other individuals or to warehouses
officials, the deposit time will be the same as established by the
subsection b) of article 104, counting the time that has already been
would have run out. If the transfer is made from the official warehouses to
other parties, the deposit time will only be as long as
sets out section b) of the aforementioned article 104.

d) The amounts owed for merchandise declared to

deposits that have been transferred in the manner indicated in the
Sections a) and b) of this article will be charged by Customs.
paying to the Treasury the proportional part that corresponds to it and
delivering the remainder to the interested party through a receipt that will be attached to the
settlement.

Art. 112.-The goods on which the rights have been paid

and taxes can also be stored in a deposit under bond; but
they will be subject to the same conditions and will be under the supervision of Customs,
according to the provisions for the deposits of goods for which there have not been
paid the rights and taxes.

Art. 113.-The Treasury is not liable for losses that may occur due to
fortuitous events, such as fire or any other accident.

Chapter IX
On the settlement and collection of rights and taxes

Art. 114.- (Amended by Law 68, G.O. 9603) The notification to which is
refers to the paragraph of article 69, it will be carried out by delivery, under receipt, the
consignee or importer, of the corresponding form copy so that if,
I was in agreement with the settlement of the burdens, as I expressed it.
returning it duly signed so that the procedures can continue and proceed to its
cancellation.

PARAGRAPH.-Otherwise, within the same period of five (5) days

mentioned in the paragraph of article 69, must present the objections or
well-founded claims that it deems appropriate.

Art. 115.- (Modified by Law 68, G.O. 9603) If the consignee or

The importer expresses their dissatisfaction with the settlement made by the Collection Office.
of Customs, and if it considers that the arguments have grounds, measures will be taken.
corresponding amendments in which case the deadline for the payment of the taxes
it will be counted from the notification of the corrected settlement.

Art. 116.- (Amended by Law 68, Official Gazette 9603) If the Customs Collection does not
accepts the objections or claims presented by the importer or
The consignee will be notified and the copy of the respective form will be returned.
for them to proceed with the payment of the claimed amount.

PARAGRAPH.- If the importer or consignee does not agree with the

decision of the Customs Collector, may claim for this concept, within the
ten (10) days counted from the notification of the rejection of the claim, to the
General Customs Directorate, in accordance with the procedure indicated in the chapter
XVII of this Law.
 Art. 117.- (Amended by Law 68, G.O.9603) if the claimant wishes to withdraw
You must pay the total amount of the duties for your goods at Customs.
liquidated the object of their claim, leaving sufficient samples of them, when
proceed for the purposes of study and higher decision.

Art. 118.- (Modified by Law 68, G.O.9603) Within a period that does not
exceed two (2) years counted from the date of final payment, the
Customs collection offices may collect through settlement, the rights and
taxes that are owed to the treasury for any reason.

PARAGRAPH.- The readjustments must be paid within the deadline of

five (5) working days, counted from its notification following the same
procedure indicated for the settlements. Once this deadline has passed, a
a charge of one percent (1%) per month for the first part or fraction of it, and the
two percent (2%) monthly starting from the second month on the sum to which
the said re-settlement ascends. Once the maximum period of two (2) months has expired
The compulsory collection of outstanding taxes and fees will proceed.

Article 119.- They will also be reimbursed within a period that shall not exceed
two years from the date on which the final payment was made, the rights and
taxes that have been overcharged due to assessment error, calculation, or
any other nature, that is duly proven.

Art. 120.- (Amended by Law 3838, G.O.7699) The rights of

exports will be the responsibility of the exporters and will be paid by them in advance
from the ship's dispatch.

The port duties and other rights and taxes that the laws
The charges for the captains will be billed to the consignees of the ship.

Art. 121.- When it is necessary to pursue collection through compulsory means,

It will proceed according to what is provided in the special law on this matter.
matter.

Chapter X
From the inspection visit and dispatch of the ships

Art. 122.-After the unloading of the ships, the Supervisor will designate
the officers or employees who must carry out a strict inspection of them.

Art. 123.- Any ship that has completed its unloading, and that carries
loading to another port or ports, under no circumstances may it unload
part of that shipment except in cases where Customs allows it
compliance with the provisions of this law.

Art. 124.-In order for a ship to be dispatched, it is necessary that it

they have fulfilled the debts owed to the Treasury, or that the agents or
consignors have presented a bond to cover all amounts claimed by
the Treasury.

Chapter XI
From the export

Art. 125.-As soon as the Captain or Consignee of the ship notifies that it is
ready to receive cargo, the Inspector will issue the corresponding permit
so that I can take it, either at the port or on the coast of your jurisdiction, but
as long as the legal formalities have been fulfilled.
 Paragraph.- The loading of ships will take place at the docks or locations
intended for the effect, during the stipulated working hours.

Article 126.-If the ship needs to load at the shore, it shall not
will grant permission without the presence of one or more Customs Officers, and without having
fulfilling the other requirements that are necessary in this case, prior to payment of the
relevant rights and taxes.

Article 127.- As soon as a national or foreign ship has

Having finished taking the cargo on the coast, its Captain or Consignee will declare to the
Docket the quantity and type of effects that have been taken on board.

This statement must correspond with that of the officer or officers who have
assisted in this service.

Art. 128.- In the event that a ship, regardless of its nationality

I must go to another authorized port of the Republic to complete my cargo, with
object of leaving dispatched from the latter abroad, will not be able to leave the
first port if the rights and duties on the cargo have not been satisfied
taken, the port charges or any other corresponding to the ship.

Article 129.- For the dispatch of a vessel, it is required that the consignee
has submitted the general manifest of the goods to the Customs Inspector
duly signed in sextuplicate, which must contain the
following data:

1st.- Class, name and nationality of the vessel, its tonnage, name of the
Captain, departure date, name of the consignee and port of
destination.

2nd.- Quantity and type of package, its content, marks, number, and weight
gross.

3rd.- Name of the shipper, commercial value of the merchandise and country of
final destination of this.

Paragraph. I.-Two copies of the general manifesto will be attached.

shipping knowledge corresponding to each shipped item, in the
which will also include the type and amount of the
freight, as well as any other charge imposed by the transport company.

Paragraph II.- Likewise, two copies will be attached to the general manifest.
the commercial invoices corresponding to each shipped item, and two copies
from the passenger list which will indicate name, nationality, destination and luggage
of luggage for each of them.

Chapter XII
About the sabotage

Art. 130.- Cabotage is the traffic that takes place directly by sea between the
ports of the Republic.

Art. 131.- Every dispatched coastal vessel that calls at ports

foreigners will be considered of foreign origin, and the same goes for their
shipment; unless the arrival at the foreign port has been forced and that
the Captain justified it like this before the local Customs, in which case it will be investigated
scrupulously, if the cargo is the same as the one dispatched from the port
primitive.

Art. 132.-The Customs Inspectors together with the

Port commanders will have immediate oversight of coastal shipping in their
respective jurisdictions and will take all necessary measures to prevent the
smuggling.

Art. 133.- The unlicensed ports belonging to a province

Maritime goods are under the jurisdiction of the nearest Customs.

Article 134.-The Captain or Consignee of any coastal vessel shall present to

the Customs a manifest in sextuplicate duly signed, of the class of
merchandise that leads; it is their obligation to make any corrections or
any addition that may be necessary before the ship's departure.

a) The manifestos referred to in this article will be distributed and

filed by customs in the regulatory manner;

b) The Customs will keep a record of the coastal vessels that enter and
greeting.

Chapter XIII
About the transit

Article 135.- The transit of goods to foreign ports will be

allowed, as long as it is declared at the port of departure and in case of
emergency, through a special request upon the ship's arrival at the port
Dominican.

Every transit declaration shall be accompanied by a bond.

satisfactory, to cover the amount of the rights, any fine that may be
tax and unforeseen expenses, and said bond will not be canceled, but against
delivery of the foreign port consignment where the merchandise was destined.

Art. 136.-In cases of goods in transit to foreign ports,

The Agent or Consignee of the vessel will present to Customs a manifest in
triplicated expressing the marks, numbers, quantity and type of package; gross weight,
description of the merchandise, its value and the port of destination. The packages will be
marked and their permitted transport, either directly to foreign ports or
with a stop at another Dominican port by land as well as by sea.

a) Of the three copies of the manifesto, two will be certified and of these
one will be sent by mail to the Customs of the port of destination and the
another will be delivered to the Captain of the ship or to the driver of the
land transport, low under seal to be presented to the
Corresponding customs.

b) Every transit declaration will be accompanied by a bond.

satisfactory to cover the amount of fees and taxes,
any fine that may be imposed and other expenses that may arise
place, which will be canceled upon delivery of the delivery note of the
foreign port where the merchandise was destined. For the
the delivery of the guide is granted a period of ninety (90) days
for the United States of America and the Antilles and 180 days for
the other countries.
 Art. 137.-When the goods in transit have a different final destination
port in the Republic, the same formalities will be required, and the toll guide will be
replaced by a letter from Customs of the final destination port.

Article 138.- Sixty days after the arrival of the Merchandise in the Republic
in transit, if it has not been reloaded, an additional period will be granted
15 days for re-embarkation or declaration for consumption, except in cases of
force majeure duly justified.

Art. 139.- In the case of damaged goods or goods subject to deterioration, the
Customs officer will take measures for its sale at public auction if the
consequences thus require it, after obtaining the approval of the General Director
of Customs and to notify the interested parties, as long as there is sufficient time to
Hello.

Chapter XIV
From landings, port calls, and shipwrecks

Art. 140. (Modified by Law 302, G.O. 8993) In cases of landings

the Captain will immediately present to the customs authorities in his
first visit on board, the cargo manifest or manifests it carries, and the vessel
it will be carefully monitored, with the Guardians being put on board who will be
necessary, those who will not consent to load or unload any object.

PARAGRAPH 1.- As soon as a forced landing occurs, the

Maritime authorities will appoint a Commission that will proceed to investigate and
determine if such arrival is justified or if it has been voluntary, of which
an Official Report, which will serve as the basis for the Customs Collector for the
application of the pertinent sanctions, if applicable. If the alleged arrival
mandatory result voluntary according to the Commission's report, and this occurs in
an unlicensed port, the sanctions established in Paragraph I will apply
Article 17 of this law, without prejudice to the penalties indicated in article 190, letter j)
for non-compliance with the requirements established by articles 140 and 190 of this
same law, which will be applied cumulatively by the Customs Collector.

PARAGRAPH II.-For the purposes of this law, 'forced arrival' will be considered
legally proven" that which is justified by the Act drawn up by
competent authority, as prescribed in Paragraph I of this same article.
Any arrival that does not meet this requirement will be considered voluntary and subject to the
penalties established for the infractions that are committed or verified in each
case.

Art. 141.-If the ship has a damage that prevents it from navigating and to repair it or
Restocking the ranch needs to sell all or part of the cargo the Captain will request.
written permission from the Interventor, which will allow the disembarkation of said
goods with the necessary precautions, if there is Customs at the port of
arrival; if there is none, the Captain will notify the Customs Inspector.
next, who will appoint the employee or employees that he deems appropriate, so that
they witness the unloading operations, observing all the rules in it
established in this Law, being storage expenses and others that are
caused by the Captain. The ship and the cargo will serve as a guarantee to
these expenses.

Art. 142.-When a Port Commander is aware that a

ship has made a voluntary arrival at a port, point, beach, or anchorage of its
The jurisdiction that is authorized for foreign trade will notify the authority.
closest customs office so that measures can be taken by mutual agreement
necessary to prevent smuggling.

Art. 143.-In the event of a shipwreck of a vessel, if there is no Customs in the

place where this occurs, local authorities will provide their assistance and
They will keep the salvaged goods or merchandise, informing the nearest customs office.

Article 144.- The main and direct knowledge of what concerns

shipwrecks are the responsibility of the port authorities. If the ship is foreign, the
The respective consul may act in the manner established by the special legislation that
That's what it is about.

Paragraph: Customs employees must limit their actions to monitoring.

carefully so that there is no attempt to defraud the interests of the Treasury.

Art. 145.-When the owners are present at the place of the incident
consignees of the goods, or persons who legitimately represent them, and
they will be granted the intervention indicated to the Consuls.
this intervention limiting consular officials to providing their support
when required; this is understood to apply to all cases of
consular intervention referred to in this article, when they are present and
the legitimate owners, interested parties, or can exercise their rights on their own,
representatives of the shipments.

Art. 146.-If the interested parties, the Captain or the people who act on their behalf
Sometimes, they want to re-ship the salvaged effects and goods, either in the same
On board a ship or another vessel, customs permission can be obtained.

Art. 147.-If the salvaged goods are not damaged, and the Consul
or the interested parties request to make their entry to allocate it for consumption,
they will send a duplicate list of the same to Customs, with the corresponding actions being taken.
due recognition and dispatch, in the manner established by this Law remaining
certainly such goods at the disposal of the Consul or the interested parties. The
the same procedures will be followed if it suits the owners or interested parties to allocate a
part of the salvaged goods for consumption, In this case, they will be allowed
re-embark the rest of the cargo, in accordance with article 146.

Art. 148.-If the goods have been damaged and a request is made for their
dispatch with the proportional reduction of rights, according to the deterioration that they have
suffered, the dispatch will be verified in the manner established in Chapter VI.

Art. 149.-If the owner or consignee of the sunken ship wishes to export
the wreckage of said vessel will be allowed to be done.

a) The wreckage of a shipwreck will be understood as: its hull,

rigging, tackles, provisions and armaments, the sails, chains,
anchors and everything else that belongs exclusively to the service of the
ship

b) If instead of exporting them I wanted to sell them, it will be understood, in everything.

regarding these proceedings, with the Consul of your nation; but
this must report to Customs, which may permit the sale
prior payment of the corresponding fees and taxes.

Article 150.- It is the responsibility of customs authorities to form

file of everything that, not being a natural product of the sea, is found floating
thrown onto the shore and has no known owner. The Interveners
they will limit in these cases to contributing to the salvage, and to create an inventory of the
saved or collected effects. Once the file is concluded, the Customs will require from the owner or
by prior right or by right of occupation, the payment of fees
corresponding.

Article 151.-If the owner does not present legal evidence within six
Months after the accident, the goods will be sold at public auction.
for the benefit of the Treasury, deducting expenses for salvage purposes. The
easily decomposable effects will be sold immediately at public auction for
account of the interested party, and the income after deducting expenses
corresponding amounts will be deposited to your credit until the expiration of the term
indicated in this article.

Paragraph.- In the same way, the procedure will be followed for the wreckage of the ships.
castaways who did not measure abandonment, devastated by the Port Commanders and
deposited by them in the Customs. In that case, the six-month period will be counted
from the date when the belongings were deposited.

Article 152.-When a ship or its cargo has been salvaged in its

totality, or in part, with assistance provided by individuals who are not from the
crew, the right of salvage and any expenses they incur must be
subscribers of the net production of the ship and its cargo, in the opinion of experts,
according to the risk and work that the rescuers have had.

Paragraph.- The experts will be appointed as follows: one by the

Captain, consignee or by the representative of the insured, if the ship or the
saved effects should be secured; another by the saviors and the third by the
Customs Inspector.

Chapter XV
From Customs Agents and Ship Consignees

Art. 153.- It shall be understood by Customs Agent any natural or legal person.
that manages before the Customs on behalf and representation of third parties.

Article 154.-No one may act as a Customs Agent without a license.

special granted by the Secretary of State of the Treasury and Public Credit.

Article 155.-To act as a Customs Agent, it is necessary to meet the requirements.

following requirements:

1st.- Obtain the license referred to in Article 154 of this Law;

2nd.- Demonstrate that one has good conduct and firm economic solvency;

3rd.- Demonstrate that you have not been convicted of smuggling, fraud or
robber, not declared in fraudulent bankruptcy;

4th.- Establish a permanent bond before the Treasurer of the Republic, in

the form indicated by this law.

Art. 156.- Applications to act as a Customs Agent will be

addressed to the Customs Inspector at the Port where the applicant wishes to manage
as such. The Interventor will process them with his opinion to the General Directorate of
Customs, after investigating the economic and moral solvency of the applicant and
when it can influence the issuance of the license. The General Directorate of
Customs will in turn refer the file with its opinion to the Secretary of State of
treasurer and Public Credit for your knowledge and decision. In the event that the
request to be made by commercial entities, it will be accompanied by a copy
certificate of the minutes containing the agreement authorized by the application.

Art. 157.-(Modified by Law 516, G.O. 9167) Any natural or legal person
who acts as a Customs Agent will be jointly liable to the Treasury
with their representative for the payment of the rights and taxes incurred by the
imports of goods managed by said agent as well as
any other obligation or financial penalty resulting from violations of the laws
taxes that arise as a consequence of your mandate.

Art. 158.- (Modified by Law 516, G.O. 9157) Customs Agents,

to guarantee their obligations, they must provide the bond required by section 4
from article 155 of this Law, which must cover the total amount of the rights
taxes and other charges that affect imports that are manipulated or whose
manifestos are pending cancellation. The indicated bond will be estimated by
the Customs Collector corresponding to the volume of its operations, and
constituted in cash in national or municipal bonds, or by a Bank or by
an Insurance Company based in the country. In no case may such bond
to be less than those indicated on the following scale:

a) To manage before the Customs of Santo Domingo de Guzmán and

Puerto Plata RD$ 25,000.00

b) To manage before the Customs of San Pedro de Macorís and La Romana

RD$ 10,000.00

c) To manage with the other Customs of the country RD$ 5,000.00

Paragraph I.- When the amount of the obligations of a Customs Agent

exceed that of the deposited bond, the Customs Collector will require the increase of the
same, until completing the amount that must be guaranteed, and will stop the
operations of said agent while it does not meet that requirement. For such
the Customs Collector will maintain a separate account for each agent, which
allows you to determine the amount of your tax obligations at any time.

Article 159.- Individuals who are not considered Customs Agents include those who by
themselves or through any of their employees manage before Customs the
dispatch or delivery of your cargo provided that it does not involve third parties
people.

Art. 160.-Any person authorized to act as a Customs Agent

must be presented to the corresponding Customs Inspector, to be filed in
the same, the original or certified copy of the powers that you have received from your
representatives.

The same requirement will be demanded for the same purpose from the employees.
that act on behalf of their employers.

Article 161.- The ship consignees shall be responsible for the fees
of ports caused and of the other rights or taxes that the laws impose on
position of the Captains, as well as the fines imposed on them
for the offenses they may incur.

Art. 162.- (Modified by Law 516, G.O. 9167) Individuals or

persons who act or wish to act as agents or consignees of vessels,
aircraft or vehicles that arrive in the Republic or leave it must obtain
license in the prescribed form for Customs Agents and establish a bond for
ensure compliance with customs laws by the Captains, Pilots
or people in charge of them. The indicated bond will also guarantee the
obligations arising from health, immigration or any other laws, and
will be estimated by the corresponding Customs Collector based on the volume of
its operations. In no case shall such bond be less than what may
to correspond to them according to article 158 of this Law.

Article 163.- The Customs Inspector may request the cancellation of the
license issued, upon motivation, for breach of this law, or for
declaration of insolvency, bankruptcy, or another serious cause, without prejudice
to pursue before the competent jurisdiction the criminal sanction for which there has been
incurred to the Agent with authorization for the latter from the Secretary of State
of the Treasury and Public Credit.

Art. 164 - The Secretary of the Treasury and Public Credit may cancel
temporary or permanent any license of customs agent or consignee
of ship, aircraft or vehicle, for the following reasons:

a) For violation of the provisions of customs laws or of

any other;

b) For any circumstance that in their opinion disqualifies the person

authorized to enjoy the license.

Art. 165.- In the case of a request for cancellation or suspension of a license, the
The Secretary of the Treasury and Public Credit will communicate this to the interested party for
to submit in writing, within a period no longer than 5 days, his arguments against said
request. Within 10 days, the official will decide on the admissibility or
of the cancellation or suspension that has been requested.

Art. 166.- The suspension or cancellation of the license automatically leaves

without effect the mandates received by the customs agent or ship consignee,
aircraft or vehicle; but the bond will not be canceled until the General Directorate
the Customs has communicated to the Secretary of State for the Treasury and Public Credit
that said agent has no outstanding accounts with her.

Chapter XVI
Of Smuggling

Art. 167.- (Modified by Law 302, Official Gazette 8993) It qualifies as a crime of
smuggling the introduction or exit from the national territory, as well as transportation
internal, the distribution, the storage, or the public or clandestine sale of
merchandise, tools, products, goods, machinery, spare parts, materials
raw materials, objects and items with commercial or artistic value that have been
whether passed through the country's customs or not, in complicity or not with anyone
official or authority, without having met all the requirements or satisfied the
total payment of the fees and taxes provided by the import laws and of
export. Furthermore, it will be considered for the purposes of this Law, a smuggling crime,
the traffic with exempt goods, without previously fulfilling the requirements of the Law
of Exonerations, for their sale.

Paragraph I.- The crime of smuggling is confirmed when the holder of

any merchandise cannot present, at the request of authority
competent, within a period of 24 working hours following the day it was issued
surprised, the supporting documentation that he has complied with all the
tax provisions contained in this article, or that acquired such merchandise from
a person who can also prove, within that same deadline, that they have
compliance with all the requirements will impose the stipulated sanctions on this
for the crime of smuggling together with the holder of the merchandise.

Paragraph II.- In no case will the claim of acquisition be accepted.

merchandise, by the possessor, from unknown person or persons, as
release of the sanctions established by this Law, and the holder will be
considered, for all intents and purposes, as the responsible offender.

Paragraph III - (Amended by Law 265, Official Gazette 9074) Cigars, cigarettes,
and the narcotics that are seized by virtue of this Law, cannot
to be sold, having to be destroyed publicly within forty-eight (48)
hours since the crime of smuggling was confirmed, in accordance with the provisions of
the paragraph I of this same article. This destruction will be carried out in the presence of a
commission appointed for this purpose, which will draft a record to be sent to the Collector
from Customs. The other seized items will be placed by customs in public
auction within a period not exceeding thirty (30) days if they are freely traded
commercial and its product is entered into the Public Treasury.

Article 168.- The attempt of smuggling will be punished as the act itself.
consummated, according to the distinctions that will be established later.

Art. 169.- (repealed by Law 237, G.O. 8857)

Article 170.- It constitutes a presumption of fraudulent possession, the act of

that the objects, products, goods, or merchandise introduced or removed
clandestinely lack the marks, seals, or stamps that they should have
pay attention to them in accordance with the Laws, decrees, or regulations.

Art. 171.-In all cases where the crime of smuggling is detected

or of an attempt of the same act, the author and the accomplices will be detained
immediately and placed in preventive detention until they are tried, without
to the detriment of the benefits granted by the laws regarding freedom
provisional.

Art. 172.- The General Directors and Deputy General Directors of Customs,
of Internal Revenues and Income: the Supervisors and Inspectors of these
General Directions; the Customs Collectors and Sub-Collectors, and all the
other officials and employees who are invested with the status of Officers of
Customs or Internal Revenue, as well as all members of the Forces
Armed forces and the National Police, whatever their rank, and the Inspectors of
Costas are competent to proceed with the arrest of the authors or accomplices of
smuggling or the attempt of this act, as long as they are caught.
caught in the act, to the seizure of things that must be according to article 200
commissioned, to the lifting of the corresponding minutes, and to the submission of the
forewarned before the competent jurisdiction.

Article 173.- The procedure for smuggling will begin, among other cases.
in the following:

1st. When introduced or extracted through ports, airports,

border or any other place in the national territory, without the
corresponding documentation, any object, product, genre or
merchandise, subject to control by the authorities, by virtue of laws,
decrees or regulations.
 2nd. When the carriers of objects, products, goods, or merchandise
by land, they deviate from the established routes for their
entry or exit from the country, venturing into remote roads or places
from the customs or from the border.

3rd. When objects, products, goods or are introduced or taken out,

hidden goods; among others, in secrets or double bottoms between
the clothes that people carry, in vehicles or under chairs,
harnesses or gear for pack animals, draft animals, or riding
any other form of secrecy.

4th. When any vessel, aircraft, or vehicle is carrying,

downloading, transferring or relocating objects, products, goods
or goods in ports, airports, coasts, bays, anchorages,
coves, deserted islands or anywhere else in the Republic without
the dispatch or the corresponding legal authorization.

5th. When one or more people, or commercial firms are caught

by competent authority in the possession sale, storage or
transport of any goods, according to the provisions of the article
167 and its Paragraphs, which are not properly supported by the
documentation required by it.

Art. 174.- The objects, products, goods or merchandise originating from

smuggling for violation of customs laws or other legal provisions whose
application is handled by the nearest Customs office in your jurisdiction, if this is the case
initiated by another fiscal office or public force agent.

Article 175.- The objects, products, goods, or merchandise that are seized shall be
items put by Customs in public auctions if they are of free commercial circulation, and
the product of the sale will be applied, after deducting the costs of
procedures, for the payment of the defrauded rights and taxes or that
they would have attempted to defraud and the rest will go to the Public Treasury.

a) If the objects, products, goods, or merchandise are foreign, they

they will sell for the rights and taxes owed at the time of
the sale.

b) If they are national, they will be sold at their wholesale value in the
market reduced by 30%.

c) If the objects, products, genres, or goods are not freely

commercial circulation, it will proceed according to what is stipulated
the special laws or administrative regulations will be given the
destination indicated by the Executive Power.

Art. 176.- (Modified by Law 237, G.O. 8857) In all cases where
in the procedure course initiated before the General Directorate of Customs and
Ports verify the existence of the crime of smuggling or attempted smuggling, or of
The complicity of this crime will be declared before the competent court.

Article 177.- The action for the prosecution or repression of the crime of
smuggling shall be barred after three (3) years, counted from the date on which it
would have committed, if the persecution had begun, the term will be counted to
from the date of the last act of instruction or prosecution, even concerning
of the people who would have been included in said act.
 Chapter XVII
Of Claims and Appeals Against Customs Decisions

Article 178.- The General Director of Customs will decide on the claims.
that they are subjected to by importers, exporters or other interested parties,
discontent with the application, by the Customs, of the laws and
customs regulations and tax laws whose enforcement is the responsibility of the
Customs.

Article 179.- The claim must be made in a motivated written form that
will be submitted to the Customs Supervisor against whose decision a complaint is filed, within
the ten days following the delivery of the settlement which, by receipt, he
having made said Customs, or of the communication of the decision against which one
complain.

Article 180.- Within a period of ten days from said delivery, the Supervisor
The Customs Office will send the file to the Director General of Customs.

In such a file, the Customs Inspector will make a presentation.

that includes the facts and reasons on which the decision against the
what is claimed.

Article 181.- Against the decisions of the General Director of Customs, there may be
to claim, in a reasoned written form, before the Secretary of State for the Treasury and Credit
Public, within a period of ten days from the receipt by the interested party of the
communication that has been sent to you by certified mail from the General Director of
Customs.

Art. 182.-In view of the claim, the Secretary of State of the Treasury and
Public Credit will request from the Director General of Customs all reports that
needed for the study and decision of the case.

Article 183.- The decision of the Secretary of State of the Treasury and Public Credit
The interested party will be informed by certified mail with special delivery.

Paragraph.- The legal or regulatory text must be cited in that decision.

that supports.

Article 184.- The writings mentioned in articles 179 and 181 will be
exempt from document taxes.

Art. 185.-If the interested party is not in agreement with the legality of the
decision of the Secretary of State of the Treasury and Public Credit, may appeal to the
Administrative Superior Court.

Article 186.- Such appeal shall be subject to the rule, form, and deadlines provided.
by the Law that establishes the Administrative-Contentious Jurisdiction.

Article 187.-In the claims and in the appeal referred to

previous articles, the ministry of lawyers is not necessary, but the interested parties
they can use them when they see fit.

Article 188.- The appeal for revision by the Administrative Superior Court only
it will be appropriate in the cases indicated by the law that establishes the jurisdiction
Administrative-Contentious. In such a resource, the ministry of will be indispensable.
lawyers.
 Art. 189.- The rulings of the Administrative Higher Court, when not
confirm the decision of the Secretary of State for the Treasury and Public Credit
they will indicate on their device the legal or regulatory text that must be applied to the case
what it is about.

Chapter XVIII
Repressive Provisions

First Section
Penalties for Ship Captains

Article 190.- (Amended by Law 302, Official Gazette 8993) The Captain or Consignee
a vessel arriving from abroad incurs a violation and will pay fines in the
following cases:

a) When the offense is evident, a fine of RD$ will be applied.

100.00 to RD$ 10,000.00 or correctional imprisonment of two months to two
years, or both sentences at the same time;

b) When I did not deliver the ranch list, of crew members, of passengers,
spare parts of the ship, or the alphabetical indexes of the cargo that
drives, as indicated by this Law, will incur a fine of RD$
10.00 at RD$ 1,000.00, depending on the importance of the case;

c) When a vessel discharges packages in excess of the declared ones in the

manifesto, a fine equal to 20% of the value of said will be applied.
bundles, and these will be confiscated, unless the Captain or the
Consignee within 90 days from the arrival of the ship.
satisfactory explanation to Customs regarding the owner and destination of
such bundles and prove that he did not attempt to introduce them smuggled;

d) When a ship unloads fewer packages than those declared in the

manifest and are not replaced within the stipulated time in the
section b) of article 45 and in accordance with it, shall be
applied to the Captain or the Ship's Agent, a fine of 25%
about the value of the missing packages;

e) For each package missing from those listed in the manifest of

load and whose value is unknown, a fine of RD$ will be applied
100.00 to RD$ 5,000.00 if the offense cannot be explained, with the
exception noted in section b) of article 45;

f) When there is evidence that there was an intention to remove part of the ship.
For their supplies, a fine of RD$ 100.00 will be imposed.
1,000.00

g) As for the ranch and supplies that are lacking from the quantity
declared in the list, after taking consumption into consideration
necessary at the port, four times the amount will be paid
rights and taxes on the missing effects;

When, after having been requested to do so, I will not deliver to

the mail authorities, all the correspondence they brought, was
a fine of no less than RD$ 50.00 and no more than RD$ 300.00 will be imposed

i) For non-compliance with the requirements set forth in section a) of the

Article 34, a fine of RD$ 25.00 to RD$ 200.00 will apply. Same
 A penalty will be imposed when loading or unloading goods, the
totality or part of them fall into the water due to negligence or deficiency
of the machinery, apparatus or instruments belonging to the vessel
and that they were used for such operations;

j) The non-presentation of the cargo manifests provided for in the article

140, in the act of the first visits of customs authorities,
will be punished with a fine of RD$ 5,000.00. In the case that the
cargo on board does not correspond to the manifests
presented or not, this will be seized in its
totality and an additional fine will be applied to the Captain of the ship
five times the value of duties and customs taxes, of which
the ship and its equipment and its agents will be jointly liable
consignees. The ship cannot leave the country until it is
satisfied the fine. In cases of normal arrival, if at the time of
the ship's log will find excess goods, or goods
not declared, or I will try to take out any goods from it.
whether declared or not in a clandestine or fraudulent manner will be applied to
Captain or whoever acts on their behalf a fine of RD$ 100.00 to RD$
5,000.00, depending on the severity of the case, plus five times the value of the
taxes on the goods in question, which will be
seized. The owners of the ship and their consignees will be
jointly liable for these fines, and the ship will not be able to
set sail without having first satisfied the applied sanctions;

k) The foreign captains of national or foreign ships that

have been sanctioned for violations of this law, will not be able to drive
ships of no nationality heading to Dominican ports,
for five years from the date of the last sanction. The
Violation of this prohibition will be punished with a fine of RD$
10,000.00, the responsibility of the consigning company, and the ship will not be able to
leave the port without having paid this fine;

Art. 191.-The captain of a vessel engaged in coastal service infringes

the Law when the merchandise that its ship carries from one port to another, does not
corresponds with that declared in the manifesto, in accordance with art. 134, and is
He/She will be fined RD$ 10.00.

Paragraph.- A fine equal to that of the Captain will be imposed when he does not present the
documents related to the cabotage loading conducted by your ship.

Art. 192.-To the ship captain who refuses to comply with the orders of the
Customs inspectors will be fined no less than RD$ 50.00 nor
greater than RD$ 500.00.

Paragraph.- No action will be taken to interrupt or suspend the

operations of a vessel, when the Captain, Agent or Consignee provides a guarantee
satisfactory to cover the fines that may be imposed.

Article 193.- The ship with all its rigging shall serve as a special guarantee.
for the payment of fines and other monetary penalties that may be imposed on the
Captain, also jointly responsible for all of this is the Agent or
Consignee.

Second Section
Penalties for Importers, Exporters, and Consignees
 Art. 194.- The importer or consignee of goods commits offenses and
will pay in the following cases:

a) (Mod. by Law No. 4216, G.O. 7865) When you do not declare your
import by cargo and do not pick up your packages arrived by 'Express'
"Aerial" within the deadlines established by articles 51 and 103, is
The sanction provided for in article 52 will be applied.

b) (Amended by Law No. 56, G.O. 9012) When the invoices

consular documents do not contain the data required by article 16, it shall be
a fine of RD$ 10.00 to RD$ 200.00 will be imposed, depending on the case. In the
In cases of misreporting values, the fine will be RD$ 10.00
RD$ 10,000.00, depending on the severity of the case, but never less than
the increase in taxes due to the difference between the declared value
and the value determined by Customs. For this purpose, the authorities
customs authorities will be empowered to investigate and determine the
veracity of the declared values either through the
National Consuls in the country of origin of the goods, by
the records and price lists held by Customs,
for confrontation of the values of similar goods, or by the
valuation of the merchandise carried out by the authorities
customs.

The values thus determined by Customs will be the ones that will govern for the
application and the collection of ad valorem rights and taxes.

Paragraph I.- The representatives, distributors, sellers or agents of

foreign companies based in the country will be obliged to provide to the
customs authorities the price lists of the items they represent,
which must be certified by the Chamber of Commerce of the place of
origin and legalized by the Dominican Consul of the respective jurisdiction.
These lists must contain all the specifications of the items in them.
figures, such as: brands, trade names, models, dimensions,
references and other necessary data for its correct identification.

Paragraph II.- (Transitional) A period of 60 days is granted for the

representatives, distributors, sellers or agents of foreign houses
deliver to Customs the price lists indicated in the preceding paragraph.

c) When the shipping documents do not contain the data

required by article 16, section e), a fine of RD$ will be imposed.
5.00 at RD$ 25.00, depending on the case.

d) When a package that has been received damaged in the warehouses

from Customs result in differences between the weight and quantity of the
merchandise, and that they appear in the recognition and the declared
in the manifest, and the package has evident signs that it has
part of its content will be extracted, the rights of the
package taking into account the differences that may arise as long as
do not check that the fracture has been carried out for the purpose, for
from the importer or consignee, to remove the goods
extracted for the payment of rights and taxes; but if this is
check, then it will be imposed as a fine, double the
rights and taxes.

e) When the importer or consignee does not deliver to Customs the

commercial invoice within the deadline indicated in section e) of the
 Article 51, if the negligence is attributable to them, a penalty will be imposed.
fine of RD$ 100.00 to RD$ 200.00.

Article 195.- Exporters incur penalties and will pay fines for
following cases:

a) When it comes to goods declared for storage and

re-embarked, the lack of delivery of the bill of lading, is
will be fined from RD$ 10.00 to RD$ 50.00; and that of the
guide return, with the payment of double the rights and taxes. If it
goods not subject to duties and customs taxes, the
The applicable fine will be 50% of the value of said merchandise.

b) When it comes to goods in transit to foreign countries, the lack

The guide will be punished with a fine equal to double that of the
rights and taxes. If they were free from rights and taxes, they would
it will impose a fine equal to 50% of the value of said merchandise.

c) When shipping any merchandise even if it is not subject to

rights and taxes, without permission from Customs, a fine will be applied
equivalent to 10% of the value of the shipped merchandise, as long as
he/she can prove to Customs that he/she did not attempt to defraud the Treasury.

d) When the shipping documents do not contain the data

required by article 129, the consignee of the ship will be imposed
a fine of RD$ 5.00 to RD$ 25.00 depending on the case. It will not be imposed
this sanction if the consignee of the ship provides in writing to the
Customs, the missing data within forty-eight (48) hours
following the departure of the ship.

e) When commercial invoices or the customs declarations are not submitted to the Customs
shipping knowledge of the shipped goods, it
will impose a fine of RD$ 10.00 to RD$
50.00, depending on the case.

f) When the general manifest is not submitted to Customs

goods shipped, a charge will be imposed on the consignee of the ship
fine equal to four times the rights and taxes usurped from
Tax authorities, at any time when the fraud is discovered.

g) When in the general manifest of the goods shipped is

failure without fraudulent intent, to the provisions of article 129,
will be imposed on the exporter or their agent, and on the consignee of the
fine of RD$ 10.00 to RD$ 200.00 depending on the case. If the
if the offense is committed with fraudulent intent, the fine will be the one provided
in article 202 of this Law.

Paragraph.- No penalty will be imposed for errors in the general manifest of

the goods shipped that may be considered involuntarily
committed without intent to defraud, provided that the exporter or their agent, in the
consignee of the ship by means of additional notes correct the errors within
within forty-eight (48) hours following the departure of the ship.

Third Section
Forfeiture Penalties
 Article 196.- (Modified by Law 302, Official Gazette 8993) Objects will be confiscated
understood in each of the following cases:

a) The coastal vessel that has been used or has helped to make
smuggling on the coast or at sea;

b) All foreign goods subject to taxes that have been

downloaded or are taken for download at the authorized ports without
prior permission from the Customs Collectors sent to any house or
warehouse, and any other place on land, transported to another of the
vessels docked in the port, as well as the boat or any other
means of transport in which one drives, except in cases of damage or
force majeure

c) The cargo of any ship that attempts to load or unload or

whether it has been loading or unloading at the ports or not
enabled, coasts, bays, coves, rivers or uninhabited islands without the
permission or authorization established by law, as well as the vessel with
all their belongings, equipment, canoes, boats, and everything else of which they
has served for loading or unloading;

d) All effects of foreign origin that are found

hidden and deposited in unauthorized ports, bays,
shorelines, coasts or deserted islands of the Republic, when not
proceed from shipwreck and forced arrival of any vessel, legally
verified; extending the penalty to objects that have been used
for smuggling;

e) All effects of foreign origin that are found

hidden, collected, stored or deposited in houses, huts,
huts and other places on the coast, or on pathways or fields
uninhabited, more or less distant from each other from the surveillance of
the maritime or land customs that are suspicious or
suspected of fraud, due to the locality in which they are found, due to their
proximity to rivers, coves, bays, or unapproved ports or to
the border, as long as the interested parties do not prove the
legal introduction of said objects. Likewise, the following will be confiscated.
cars, beasts, furnishings and all other means of transport of
that the smugglers and their accomplices would have made use, without
take into account who their owners are. In case that the
owner of a vehicle used in smuggling alleges
lack of knowledge of the use for which their vehicle was intended, must
prove your non-participation by filing a complaint or
report of the vehicle theft filed with the national police with
prior to the act committed, in order to free oneself from the confiscation of the
vehicle and its alleged complicity;

f) Every vessel, regardless of its size and nationality, that comes from
from abroad, is found without legal basis, in port not
enabled, radar, bay, cove, or deserted islands, as well as their
gear, equipment, and all its cargo;

g) Any vessel, national or foreign, that can be proven to have made

trip from a foreign port to the ports or coasts of the Republic
without having been legally dispatched, or having called back from
foreign origin to a point of our coasts not authorized
for importation, unless it is a legally forced arrival
 checked. Likewise, national ships will be confiscated or
foreigners who have been legally dispatched to
any foreign point, they are required to have touched at points of
the Republic not included in its scale, without a greater force than
I justified it;

h) All foreign effects that are conducted by sea with guidance or

without her, from the ports to unassigned points on the coast for the
importation when it is verified that they have not been before
legally dispatched from an authorized port;

i) When the inspection is carried out, goods are found of

more than those declared in the invoice, the value subject to tax or the
excess quantity will be added to the manifest and the
corresponding collected rights, and it will be imposed on the
importer a fine equal to double the value of the taxes on
the merchandise. In cases of fraudulent declaration, the Collector
It will also impose the penalty of confiscation of the entire parcel.

Paragraph.- A tolerance limit is granted so that the seizure cannot

to take place when the excess difference found does not exceed 10% of the value of
the declared goods.

j) Everything that turns out to be made of material, composition, alloy, mixture,

preparation or structure different from what is declared in the manifesto with
purpose of evading part of the rights. In addition to the penalty of
a fine equal to double the fees will be imposed on the
total of the confiscated package or packages.

k) All export items that are found in excess of the

declared in the manifests, at the time of dispatching the vessel, if
there would be proven intent to commit fraud;

l) All the effects of prohibited import that are found in the

customs in the act of recognition.

Art. 197.- (Abolished by Law 302, G.O. 8993)

Art. 198.- In all cases of confiscation, a verbal process will be initiated.

that the offenses committed will be reported with the corresponding details
regarding the offender or offenders, listing all the circumstances
prohibited by Law, which will be signed by the intervenor and a Customs officer
or by two employees of the Customs of any category that they may be and will be submitted
to the Director General of Customs, as soon as possible.

a) The verbal processes that refer to corruptible articles must

to be sent urgently to the Director General of Customs
so that this is resolved in the short term.

b) In all cases of confiscation, it will be processed swiftly and summarily,

until the corresponding legal process has been completed.

Art. 199.-All merchandise whose importation has been carried out in

Violation of the law will be confiscated, except in the case provided for in article 202 and placed
by the Customs in public auction, if it is of free commercial circulation. The product
from the sale will be applied, after the costs of the procedure are deducted, to
Payment of rights and taxes and the rest will enter the Public Treasury.
 Section Four
Penalties for Smugglers

Article 200.- (Amended by Law 302, G.O. 8993) Smuggling will be punished
of the following penalties:

a) Seizure of articles, products, goods, or merchandise subject to the

smuggling

b) Seizure of animals, vehicles, vessels, or other means of

transport and the objects or instruments that have been used for the
commission of the act if the owner of a vehicle or means of transport
surprised at the commission of these events I will allege his
ignorance or innocence, must be proven by presentation
from a complaint prior to the commission of the act, that his vehicle was
taken or used without their consent.

A fine of RD$ 5.00 for each peso or fraction left unpaid of the
rights and taxes of all kinds that should have been evaded
author, when it comes to objects, products, genres or goods
subject to the payment of taxes or fees;

d) The fine is equal to double the value when it comes to objects,

products, genres or goods whose entry or exit is prohibited;

In all cases and circumstances together with the sanctions

the pecuniary penalties mentioned above will entail corrective imprisonment of one month for a
year.

Paragraph I.- In case of recidivism, the fine will be RD$ 10.00 for each
amount or fraction left unpaid of the rights or taxes, when it concerns
objects, products, goods or merchandise subject to the payment of stamps; and to triple the
value when it comes to objects, products, genres, or goods whose entry or
exit is prohibited.

Paragraph II.- In case of reoffending again, the fine will be RD$

15.00 for each peso or fraction not paid of the fees, or to four times the
value, depending on whether it pertains to objects, products, goods, or merchandise subject to payment
of taxes or duties, or whose entry or exit is prohibited and the prison will be
from two to three years.

Paragraph III.-The officials and officers responsible for enforcing this Law, thus
like public employees who traffic in goods introduced from
smuggling; that facilitate the smuggling of the same or that become accomplices
the trafficking of such goods, in addition to the penalties established for the
smuggling, a disqualification penalty of one to 5 years will be applied for the
performance of any public function or job.

Paragraph IV.-Anyone who knowingly acquires goods for their own use,
introduced into the country clandestinely, may not be punished, as long as
declare who the seller was and this will be proven.

Paragraph V.- No person convicted of smuggling shall appear

as a crew member of an aircraft or in the role of crew on a ship for the
navigation, but three (3) years have passed from the date of the sentence
definitive sentencing.
 Paragraph VI.- The contraband material, when an order is issued for
entry by a competent official, he/she may indicate its execution outside of
six in the morning and six in the afternoon. Within the three days following the
execution of the order, the acting authorities will submit a report to the
official who issued said command, recounting their actions, indicating the
day and the time when the research was conducted, and sending a list of the objects of
that has been seized; and a copy of this report will be sent to the person whose
The residence has been raided.

Art. 201.- (Amended by Law 302, G.O. 8993) In case of smuggling, not
Article 463 of the criminal code is applicable.

Fifth Section
Other Penalties

Article 202.-Any person who introduces or attempts to introduce merchandise

or I took them out or tried to take them out by means of any fraudulent document or
false, oral or written information will be punished with a fine equal to double the value
of such merchandise. They will be punished with the same penalty. Those who knowingly and for
the same means evade or try to evade the payment of rights or taxes,
or parts of them, and those who help or induce to commit such offenses.

Paragraph.-If the guilty are public employees, they will be punished.

also with the separation of the service.

Article 203.- Any person who, having been summoned or required by the
Customs officers refusing to testify or present documents,
Hello, it will be punished with correctional imprisonment of two months to two years, or a fine of
RD$ 50.00 to RD$ 500.00. The same penalty will be imposed on the witness who gives false testimony.
declaration.

Art. 204 - Any person who obstructs or detains a Customs Officer

in the exercise of their duties, will be punished with a fine of RD$ 200.00 to RD$
2,000.00 and imprisonment of two months to two years. Complicity or attempt will be
punished with the same penalty.

Article 205.- Any natural or legal person who advertises as an agent of

customs or as a Consignee of ships, aircraft, or vehicles without holding the license
required by this Law, or that performs acts as such without the aforementioned license,
will be punished with a fine of RD$ 25.00 to RD$ 200.00 or with double, in case of
recidivism.

Art. 206.-The Customs Officer who authorizes operations contrary to the

determined in this law, will incur the penalty of dismissal, without prejudice to the
and anything else that may be applicable.

Chapter XX
General Provisions

Article 207.- The provisions set forth in this law concerning ships,
as well as to the obligations of their Captains or Agents, are applicable to the
aircraft, vehicles or any other means of transport and their commanders,
pilots, drivers, or agents arriving from abroad, arriving or departing from
the Republic with or without burden as long as its application is not incompatible with
other laws or international agreements
 Art. 208.- (Amended by Law 302, O.G. Except for the sorrows
established in letters b), c) and d) of article 200 and its paragraphs, and in the
Articles 203 and 204 of this law, the fines specified by this law shall be imposed
and collected by Customs Collectors, or those acting on their behalf, who
They will also carry out the seizures, in cases where they are legally authorized.
to do it. The values and the product of the auctions of the confiscated goods will be
deposited in the Public Treasury.

Paragraph.-All articles seized, confiscated, or disposed of,

occupied by any authority, must be delivered to the Customs Collector of
the jurisdiction by receipt, within a period of 24 hours. The submission of a
certificate issued by the Customs Collector which states the details of the
articles seized, confiscated, or occupied, will serve as the body of
crime in the cases that are brought before the courts for violations of this
law.

Article 209.- Of any sentence issued by any Court in the case of

violation of the laws whose application is the responsibility of Customs, the Secretary will send
two certified copies to the General Customs Directorate, within five days
from its date.

Art. 210.- The prescriptions and expirations that are underway upon entering in
the provisions of this Law shall continue to be governed by the repealed laws in relation to the
computation of the deadlines specified by these.

Article 211.-The Executive Power shall issue the necessary regulations for the
application of this Law; meanwhile, the regulations will continue to apply
current regulations related to the customs regime, as long as they are compatible with their
regulations with this Law.

Art. 212.- Any interested person may obtain from the Secretary of
State of the Treasury and Public Credit and of the Offices and Officials of the Directorate
Customs General, information and explanations related to the application of
present law.

Art. 213.- The Secretary of State of the Treasury and Public Credit may
take the necessary measures to facilitate or simplify the execution
the provisions contained in this law and in the regulations issued by the
Executive Power, as long as they are compatible with the spirit of such
provisions.

Article 214.-This Law repeals and replaces Law No. 589, of the 31st of
December 1920; Law No. 63 of December 18, 1930; No. 1071, of 17
March 1936; No. 1197, from October 31, 1936, No. 305, from September 9
July 1940; No. 429, from March 20, 1941, No. 457, from May 9,
1941; No. 650, of December 29, 1941, No. 690, of February 19 of
1942; No. 44 of July 24, 1942; No. 245, of April 2, 1943; No.
308, of May 31, 1943; No. 1158, of April 15, 1946; No. 1600,
from December 13, 1947, No. 1765, from July 26, 1948; No. 2044, from
July 5, 1949, No. 2304, from March 18, 1950; No. 2664, from 31
December 1950; No. 2973 of June 25, 1951; No. 3082, of 18 of
September 1951; and any other legal provision that is contrary to it.

Article 215.- This law shall enter into force throughout the Republic in thirty
days of its publication in the Official Gazette.
 Given in the Session Hall of the Palace of the Senate, in the city of Trujillo,
Santo Domingo District, Capital of the Dominican Republic, on the tenth day of the
February of the year Nineteen Fifty-Three; year 109° of the
Independence, 90th of the Restoration and 23rd of the Trujillo Era.

Mr. J. Troncoso de la Concha,

President.

Julio A. Cambier,
Secretary.

José García,
Secretary

Given in the Chamber of Deputies Session Hall, in the City of Trujillo,

Santo Domingo district, capital of the Dominican Republic, on the twelfth day of the
February of the year Nineteen Fifty-Three; year 109° of the
Independence, 90° of the Restoration and 23° of the Era of Trujillo.

The President:
Porfirio Herrera.

The Secretaries:
Rafael Ginebra Hernández.
Ramón De Windt Lavandier.

HECTOR WELCOME TRUJILLO MOLINA

President of the Dominican Republic

In exercising the authority granted to me by Article 49, section 3 of the

Constitution of the Republic,

I promulgate this Law, and I order that it be published in the Gazette

Official for your knowledge and compliance.

DADA in Ciudad Trujillo, District of Santo Domingo, Capital of the Republic

Dominican Republic, on the fourteenth day of the month of February of the year nineteen hundred
fifty-three; years 109° of Independence, 90° of Restoration and 23° of the
The Trujillo Era.

HECTOR WELCOME TRUJILLO MOLINA