Customs Regulataion in Costa Rica
Entry and
Documentation...
Import licenses
are not required for most products, however, pharmaceuticals, drugs, cosmetics,
chemical products (solvents and precursor chemicals) require an import permit
from the Costa Rican Ministry of Health. Food products that are newtomarket
require registration and phytosanitary and health certification. These permits
must be obtained by the Costa Rican importer.Import permits from the Ministry
of Health are valid for five years. Arms and munitions require a license from
the Costa Rican Ministry of Security. Upon the presentation of an import license
and the appropriate documentation, Costa Rican customs officials will classify
the products, assess the relevant duties, and finalize the entry.
Documentation
... Costa Rican customs officials require no special documentation for entry of
goods other than commercial invoices, bills of lading, and air waybills for
shipments irrespective of cargo value. Mail shipments require postal
documentation. Bulk agricultural products require phytosanitary certificates.
Import permits from the Ministry of Health are provided after presentation of
certificate of analysis (quantitative quality certificates) for chemicals
(toxic substances, insecticides, pesticides and agricultural inputs).
Cosmetics, dairy food products, and freesale certificates are also required,
all of them authenticated by a Costa Rican consulate.
Tariff
Classification
Tariff
classification is based on the Harmonized Commodity Description and Coding
System generally referred to as the Harmonized System.
Valuation
Import taxes are
calculated as follows:
* Ad valorem duties -
levied on CIF value
* Selective consumer tax -
levied on CIF value and the import duties
* Sales tax - Levied on the
combined CIF value, import duties, and the selective consumer taxes
Surcharge (Law
6966) - levied on CIF value only.
Tariff Ranges
As a member of
the System of Central American Integration (formerly Central American Common
Market - CACM comprised of Costa Rica, El Salvador, Guatemala, Nicaragua and
Honduras) Costa Rica has a common external tariff schedule in which customs
duties range from a maximum of 20% ad valorem with a minimum tariff of 5%, with
certain exceptions including apparel.
Other Import
Charges
Selective
consumer taxes for a majority of imported products have been reduced or
eliminated. However, certain products face a high consumption tax of 3040%. All
imported products face a fixed tax of 1% (called the Emergency Tax), and a
domestic sales tax of 10% (scheduled to go up to 15%). Some domestic products
are exempt from the domestic sales tax.Tariffs on most bulk grains are low, at
1%. The tariff on milled rice is 55% and is 27% for rough rice.
Temporary
Entry
Costa Rica is
known as a "maquila" or offshore countryoffering the temporary
duty-free of parts for assembly and subsequent re-export.Other kinds of
temporary entries, such as samples for exhibitions or demonstrations, need a
customs bond covering total import duties of the sample. This bond will be
reimbursed to the importer after the goods have been reexported.
Free Trade
Zones and Warehouses
Costa Rica
operates two free trade zone areas in Limon (Atlantic coast) and Puntarenas
(Pacific coast).
SPECIAL REQUIREMENTS
Labeling,
Marking, and Packaging Requirements
There are no
general requirements in Costa Rica for marking the origin of goods or for the
labeling of general merchandise. However, special labeling requirements apply
to shipments of food products, pharmaceuticals, fertilizers, pesticides,
hormones, veterinary preparations, vaccines, poisonous substances, and
mouthwashes.Costa Rican food labeling laws require that all imported food
products have labeling in Spanish with the following specifications: product
name, list of ingredients in quantitative order (nutritional, name and address
of importer, expiration or best-if-used-by dates and weight).Phytosanitary
(USDA/APHIS) or zoosanitary (USDA/FSIS) certificates are required for imports
of bulk grain, fresh horticultural products, or fresh/frozen meats.
Pharmaceutical samples for promotional purposes may be dispensed only to
doctors, dentists, and veterinarians; these samples may not be sold and may
only be distributed by accredited doctors. Packages of fertilizers must bear
the authorization number of the Directorate General for Agriculture and
Livestock and its "seal of guarantee", plus certain other
information. Geographic names may be used on labels only when the products come
from the place of origin indicated.Packages coming into Costa Rica may be
marked with either stencil or brush. Weights need not be shown on packages, but
each must bear a mark and be numbered. There are no other general requirements
regarding how shipments must be marked. Common shipping practices should be
followed. In general, all identifying marks, including the consignee's mark
with port marks, should be inscribed plainly on the packages to facilitate
arrival of the shipment.
Technical
Standards
Costa Rica uses
U.S. and European commercial and product standards.
Restricted or
Prohibited Products
The Government
of Costa Rica prohibits the importation of used tires without wheels. This is a
sanitary regulation aimed at protecting the country from the yellow fever
mosquito. Besides this prohibition, there are no other restrictions on the
importation of products.
Export
Controls
Costa Rican
exports must be registered with the Central Bank, mainly for statistical
purposes. Further, the Government maintains export controls on some products.
Exports of livestock, wood and ornamental plants require a license from the
Ministry of Agriculture. Metal scrap is subject to an export license from the
Ministry of Industry, Energy and Mines. Coffee exports are regulated by the
National Costa Rican Coffee Institute (INCAFE). Sugar exports are regulated by
the sugar cane organization known as "Liga Agricola de la Carta de
Azucar" (LAICA). Gold cannot be exported, and must be sold to the Central
Bank at the market rate.
INCENTIVES
Tariff Preferences
Costa Rica has a
free trade agreement with Mexico which eliminates tariffs over 10 years on
products traded between the two countries.Costa Rica is also a member of the
WTO and therefore agrees to assess the same duty on imports from any other WTO member
nation. In addition, Costa Rica is a beneficiary of the CBI which allows
duty-free access to the U.S. for most goods manufactured in the Caribbean
Basin. The major products exempt from CBI benefits are textiles, apparel,
watches and petroleum products. Costa Rica benefits from free trade with
Central American common market countries. Costa Rica has begun negotiating a
free trade agreement with Colombia and Venezuela.
CUSTOMS
CONTACT
Direccion
General de Aduanas
Ave. 1 y 3 Calle
12 y 14
Edificio Centro
1
P.O. Box 5016
1000 San Jose
Phone: 233-6014
Fax: 233-6014
