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In brief

Decree No. 4,630 of 14 January 20221 extends until 31 March 2022 the effect of all the exemptions of Decree No. 4,552 of 6 August 2021 (“Decree“)2, which established exemptions from the payment of VAT, customs duties and customs service fees for certain categories of imported merchandise and economic sectors.3

We understand that the requirements to enjoy the benefits established in the Decree remain unchanged.

Click here to access the Spanish Version.


1. Decree No. 4,360 of 14 January 2022 (Official Gazette No. 6,683 of 14 January 2022).

2. Decree No. 4,552 (Official Gazette No. 6,636 6 August 2021).

3. V. Background: “Venezuela: Decree established exemption from the payment of the Value Added Tax, Custom Duties and Customs Service Tariff for Determination of the Customs Regime for several goods and economic sectors” in Decreto estableció la exoneración del pago del IVA, impuesto de importación y tasa por determinación del régimen aduanero a varias mercancías y sectores (  (available in English).


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).

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