Ministry of Hacienda (Finance), the DGII, and Customs Agency insist that the taxation of Internet purchases under US$200 will begin on 15 August 2014. These imports had been exempt from taxation as per Law 277-12.
Customs director Fernando Fernandez has said the exemption now only applies to articles made in countries with which the DR has free trade agreements, and does not apply to imports of products made in Asia, for example.
In a joint note, the government entities referred to Art. 4 of Decree 402-05 where they explain it is clear that this action does not grant tax exemptions nor create new taxes. They argue duty free treatment was given because of a “confusion.”
Nevertheless, when Fiscal Reform Law 253-13 revoked the privilege, at the request of President Medina, the PLD majority Congress passed Law 277-12 that reinstated the duty free treatment to imports under US$200 transported by couriers, regardless of their origin.
The measure is being disputed by several lawsuits filed at the Superior Administrative Court (TSA). The TSA reviews the legality of decisions taken by government bodies.
http://faolex.fao.org/docs/pdf/dom135308.pdf
http://www.dgii.gov.do/legislacion/reglamentos/Documents/402-05.pdf
https://www.dgii.gov.do/legislacion/leyesTributarias/Documents/253-12.pdf