This is not a reference to printed law, but personal experience. In 2003 I ordered some ESL materials from Cambridge University Press. Because the distributor in the US was in the midst of some sort of renovation/move, I had to order the books, teachers' editions and audio sets from England.
When the package arrived in the DR via DHL courier, there was a demand from DHL for taxes per La Aduana. I do not know what is the case now, but in May of 2003 there were definitely taxes assessed on educational materials.
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