Costa Rica Customs Import and Export Policy

[Import Regulations]

Costa Rica also has the following regulations on imports:

(1) Customs procedures. Costa Rica is a member of the World Customs Organization. Its customs legal framework is based on the Central American Customs Uniform Code (CAUCA III), including the General Customs Law (Law No. 7557 of October 20, 1995) and the Regulations Amending the General Customs Law (contained in Laws No. 8373 of August 18, 2003 and No. 8458 of September 21, 2005, respectively).

(2) Customs valuation. Pursuant to Law No. 8013 of September 5, 2000, Costa Rica implements the WTO Customs Valuation Agreement (CVA) and incorporates part of the Central American Customs Goods Valuation Regulations in Implementing Regulation No. 32082-COMEX-H of October 7, 2004.

[Customs Management Regulations]

Costa Rica classifies imported goods according to the Central American Tariff System (SAC), and tariffs are divided into import taxes and surcharges. The surcharge is based on Law No. 6946, with a rate of 1%, which applies to all imported goods, with only a few exceptions (such as:

imported goods covered by the Free Trade Agreement, goods under the WTO Agreement on Information Technology, goods benefiting from the Export Processing Zone Act No. 6695, medical surgical equipment and medicines, etc.). Except for some animal and plant products, medical products and food that require special permission to import, most goods are imported at an ad valorem rate and are subject to CIF prices.

For details of Costa Rica's customs management regulations, please refer to:

https://www.hacienda.go.cr/contenido/12500-normativa-aduanera