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In brief

On 20 July 2020, the Ministries of Economy and Finance and Health issued the Joint Resolution Nos. 016-2020 and 111-2020, respectively, whereby include new tariff codes for goods aimed at preventing the spread of the COVID-19 pandemic (“Resolution”).1 The Resolution entered into force on 23 July 2020.

Inclusion of tariff codes. The Resolution includes twenty-two (22) tariff subheadings to be exempted from the payment of the Value Added Tax (VAT), Import Tax and Rate for Determination of the Customs Regime (previously known as customs service fee), as well as any other applicable tax or rate, to the definitive imports of corporal movable goods (respiratory masks, face masks and other related supplies) aimed at preventing the spread of the COVID-19 carry out by entities of the Public Administration, established in the Presidential Decree No. 4,166 of 17 March 2020.2

Tariff Codes Description
2201.10.00.00 Mineral water and carbonated water
3924.10.00.20 Disposable cups
4818.10.00.00 Toilet paper
6217.10.00.00 Complements (accessories) to dress
6301.30.00.00 Cotton blankets (except electric ones)
6301.40.00.00 Synthetic fiber blankets (except electric ones)
6301.90.00.00 The other blankets
6302.31.00.00 Other bedding: cotton
6302.32.00.00 Other bedding Made of man-made fibers
6304.20.00.00 Mosquito nets for beds
6302.39.00.00 Of other textile materials
6813.81.10.00 Pills
7321.11.00.10 Kitchens
7615.10.00.90 Household items and parts thereof: all others
8215.20.00.00 Assortments: the other assortments
8421.23.00.00 Apparatus for filtering lubricants or fuels in positive ignition or compression engines
8424.89.90.00 Mechanical apparatus (whether or not hand operated) for projecting, dispersing or spraying liquid or powder materials; fire extinguishers, even charged; spray guns and similar apparatus; sand or steam blasting machines and apparatus and similar blasting apparatus.
8513.10.10.00 Hand lamps
9403.20.00.90 Metal furniture
9404.21.00.00 Made of cellular rubber or plastic, coated or not
9603.21.00.00 Toothbrushes
9605.00.00.00 Travel sets or assortments for personal hygiene, sewing or cleaning of shoes or clothes


Click here to access the Spanish version.

1 Official Gazette No. 41,928 of 23 July 2020.

2 V. Client Alert “Venezuela: Tax exemption for the import of goods that prevent the spread of the Coronavirus pandemic (COVID-19)” available at


José P. Barnola Jr. joined Baker McKenzie in 1996 and became partner in 2003. He is a senior member of the Venezuela tax practice group and counsel of the tax practice group in Mexico, and has extensive experience in tax advice, transactional tax and tax litigation. José has authored over 30 legal articles on several legal and tax issues published in Venezuela, United States, Canada and México (see list in and has over 18 years' experience as tax law professor. He has written and spoken on investment protection and tax planning, cross-border distribution activities, corporate reorganizations, VAT, tax litigation, employee taxation and other hot topics of the Venezuelan tax system. Since 2018, José has been based in Baker McKenzie's office in Mexico City on a special temporary assignment, where he provides complex planning and transactional investment protection and tax advice, especially for the oil and gas industry, as well as tax litigation. José is the Latin America representative in Baker McKenzie's Tax Dispute Resolution Global Steering Committee, in charge of designing and implementing the global, regional and local strategic plans of the Firm.


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).