Law grants vehicle exemptions to Dominicans who decide to return to their country

Santo Domingo.- Law 168-67, in force for more than 50 years, continues to benefit Dominicans returning to the country after several years living abroad, as well as foreigners who establish permanent residence in the Dominican Republic and wish to bring their vehicles, thereby seeking to “promote reintegration and stimulate the national economy.”

According to the law, beneficiaries can be Dominicans who have resided outside the country for at least two years, or foreigners who arrive with the intention of establishing permanent residence in Dominican territory.

A key condition for applying for this exemption is that the product must be a used vehicle , registered in the importer’s name for at least one year prior to establishing residency.

In addition, current general customs criteria must be met, such as limiting the vehicle’s age to no more than five years from its manufacture, in accordance with Law 04-07, which seeks to protect the environment and reduce costs associated with spare parts and fuel.

The benefit consists of a partial exemption from applicable taxes and duties. According to the article, as well as various newspaper reports, the legislation offers tax and duty discounts ranging from 20 to 60 percent of the value, depending on the vehicle and its year of manufacture.

Applying for the benefit is subject to an administrative process that requires compliance with formal requirements. According to the General Directorate of Customs (DGA) , the applicant must complete the corresponding forms and submit documents such as a shipping bill, commercial invoice, a copy of the tax settlement report (printer), and other official attachments, all through the Single Window for Foreign Trade (VUCE-RD) system.

An additional restriction establishes that, for at least three years after entering the country under this law, the vehicle cannot be transferred or sold . To sell it before this deadline, the document requires “formally settling the exemption with the DGA ” and complying with the payment of the corresponding tax, a process that also entails “administrative costs.”