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In brief

The National Executive issued Decree No. 4,812 on 19 June 2023, which extends the waivers of Legal Regimes for export until 9 December 2023 (“Decree“).1 Said waivers were established on 9 June 2021 by Decree No. 4,5252 regarding Optimization of Export Processes, which was extended until June 2022 and June 2023.

The Decree established its validity as of 9 December 2023, having a retroactive effect.

For more information regarding the waivers of the Legal Regimes for export, see the following link: “Venezuela: Decree on Optimization of Export Processes extended” in Se prorroga Decreto sobre Optimización y Dinamización de los Procesos de Exportación (

Click here to access the Spanish version.

1 Official Gazette No. 42,653 of 19 June 2023.
2 Official Gazette No. 42,145 of 9 June 2021.


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).


Marie Roschelle Carolina Quintero Sabino is an Associate in Baker McKenzie, Caracas office.

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