Dominican Republic Tariff 2026: Stay Compliant, Reduce Costs

Dominican Republic Import Duties Overview

The Dominican Republic utilizes a tariff structure based on the Harmonized System (HS), with ad valorem duties generally ranging from 0% to 20% on the CIF value of goods. While the DR-CAFTA agreement allows duty-free entry for many qualifying U.S. products, other imports are subject to the standard external tariff plus the Tax on Transfer of Industrialized Goods and Services (ITBIS). SME importers must carefully assess total landed costs, as luxury taxes (ISC) can significantly impact the final valuation of specific commodities.

Duty Types

Ad Valorem Duty
Calculated as a percentage of the CIF (Cost, Insurance, and Freight) value. Most industrial and consumer goods fall within the standard 0% to 20% range.

ITBIS (Value Added Tax)
A mandatory 18% tax applied to the sum of the CIF value and the import duty. This applies to most imports, with exemptions for essential medicines and basic foods.

Selective Consumption Tax (ISC)
This excise tax targets non-essential or "sin" goods such as alcohol, tobacco, jewelry, and luxury vehicles. The rates vary widely and are applied to the retail price or CIF value depending on the item.

Free Trade Preferences
Under DR-CAFTA and the EPA, qualifying goods may enter duty-free. Importers must provide a valid Certificate of Origin to avoid standard ad valorem rates.