Search for:

Decree N° 4.080 (“Decree”) was published in Official Gazette N° 6.497. The Decree exempts, until June 30, 2020, the payment of Added Value Tax, Import Tax and the Rate for the Determination of the Customs Regime for definitive imports of new or used movable tangible property, when applicable, carried out by the organisms and entities of the National Public Administration, as well as those carried out with personal resources, by an individual or a legal entity, classified under the customs codes included on Appendix “I” of the Decree.

It is important to highlight that the Decree was issued as a new set of guidelines and not as an extension of the previous decree, which granted the benefit until the end of 2019.



Manuel Marín has been with Baker McKenzie since 1998 and became partner in 2002. Prior to joining the Firm, he served as chief attorney of the tax division of Legislación Económica, and held varios management positions in the Venezuelan Customs and Tax Administration (SENIAT). Manuel has authored and co-authored various key publications and has spoken extensively in several customs and tax seminars and conferences. He has been a trade and customs professor in the advanced program for counseling and tax administration at the Universidad Metropolitana (UNIMET), and has given extension courses in the Universidad Central de Venezuela (UCV), the Universidad Católica Andres Bello (UCAB), and the Escuela Nacional de Administración y Hacienda Pública (ENAHP).