Official Gazette No. 6.423 Extraordinary dated 28 December 2018 published Decree No. 3.733 of 12/28/2018 through which the exemption of the payment of customs duties and of the customs service fee for final imports of certain items such as medicines, food, textiles, footwear, lubricants and their derivatives, personal hygiene and household cleaning, is extended. The exemption applies to the final import of the aforementioned items that are carried out by (i) the organs and entities of the National Public Administration; (ii) individuals or legal entities with their own resources and not produced in the country or with insufficient production, in accordance with the law and under the terms and conditions set forth in Article 2 of Decree No. 3,547, published in the Official Gazette of the Bolivarian Republic of Venezuela No. 41,446 dated 25 July 2018, which was reprinted in the Official Gazette of the Bolivarian Republic of Venezuela No. 41,456 dated 8 August 2018.

On the other hand, the rest of Decree No. 3,547, published in the Official Gazette of the Bolivarian Republic of Venezuela No. 41,446 dated 25 July 2018, and later reprinted by the Official Gazette of the Bolivarian Republic of Venezuela No. 41,456 dated 8 August 2018, remains in force. This part of the Decree establishes that in order to benefit from the exemption, the beneficiaries must submit the following requirements before the respective customs management office: (i) the final commercial invoice issued on behalf of the beneficiary of the exemption and (ii) the description of the tangible personal property to be imported.

This Decree came into force on Tuesday, 1 January 2019.
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