A: Duties are paid on the CIF value of goods (cost plus insurance and shipping), expressed in local currency according to the official exchange rate in effect at the time that the merchandise was imported for consumption.
Q: What items are exempt from customs duties?
A: The new Customs Code, Law 14-93, exempts articles for international organizations and the Diplomatic Corps, objects for religious worship, samples displayed in international fairs, and imports to free zones. In addition, personal and household goods brought by foreigners establishing a residence in the country as well as returning Dominicans who have lived abroad for two consecutive years are exempt from taxes. The latter are allowed the exemption only once.