Costa Rica Customs Import and Export Taxes
[Overview]
Whether individuals or business entities are engaged in the import of goods in Costa Rica, they must pay import duties and other taxes. All import taxes and fees are calculated based on the freight value, that is, the CIF price. At the same time, imported goods are also subject to business tax, consumption tax, valuation tax value-added tax, Gol non-tax, and additional taxes applicable to Law 6946.
[Value Added Tax]
Value Added Tax = Standard Value Added Tax Rate of 13% (or Preferential Value Added Tax Rate of 10%) × (CIF price + applicable tariff + consumption tax + additional taxes applicable to Law 6946 + valuation tax value-added tax).
[Tax threshold]
There is no threshold for all import taxes and fees in Costa Rica. Taxes and fees are levied regardless of the value of the imported goods.
[Others]
Consumption tax: For certain goods, a consumption tax of 0%-95% is levied on the basis of the
sum of CIF price and tariff. Valuation tax VAT: For certain goods, a valuation tax VAT of
0%-125% is levied on the total of CIF price, customs duty, consumption tax, additional tax
applicable to Law 6946, and Agrar tax. Gol Non-Tortoise Tax: For certain goods, a tourism
development tax of 1%-30% is levied on the total of CIF price and customs duty. LAW6946:
According to Law 6946, a surcharge of 0%-1% is levied on all imported goods on the total of CIF
price and customs duty.