Countries › Costa Rica › Guide › 6. Taxes › Customs duties in Costa Rica: tariff plus 1% import tax on customs value, 13% import VAT and WTO valuation

Customs duties in Costa Rica: tariff plus 1% import tax on customs value, 13% import VAT and WTO valuation

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Last verified: 2026-10-29 · Status: Stable

Imports into Costa Rica bear the tariff duty of the Central American tariff schedule, a 1% tax on customs value under Ley 6946, selective or specific consumption taxes where applicable, and 13% VAT on the CIF value plus all those taxes. The customs obligation arises when the customs declaration is accepted, valuation follows the WTO Valuation Agreement, and VAT must be paid before goods are released. Free zone companies import inputs, machinery and equipment free of import taxes.

USD figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), rounded to the cent. The salario base for 2026 is ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial, under Ley 7337 art. 2).

Key facts

Import tax on customs value (Ley 6946)	1 %Ley 6879 art. 3 as reformed by Ley 6946, as of 2026-10-29 · in force
VAT on imports	13 %Ley 6826 art. 10 and 14, as of 2026-10-29 · in force
Customs valuation method	WTO Valuation Agreement Ley 7557 art. 251, as of 2026-10-29 · in force
Customs obligation arises	Acceptance of the customs declaration Ley 7557 art. 55, as of 2026-10-29 · in force

The rule

1. The customs tax obligation arises on acceptance of the customs declaration for definitive import or export, on abandonment, on discovery of a customs crime, or on destruction or loss of goods; in temporary or suspensive regimes the acceptance date fixes the duties for the guarantee (art. 55).Ley 7557, Ley General de Aduanas, art. 55, 1995-10-20 official text · verified 2026-10-29

2. Customs value of imported goods, whether or not exempt, is determined under the WTO Agreement on Implementation of Article VII of GATT 1994 and the customs law (art. 251).Ley 7557, art. 251 added by Ley 8013, art. 251, 2000-08-18 official text · verified 2026-10-29

3. A 1% tax applies to the customs value of imported goods, payable on clearance; exempt are regimes of export processing zones, certain cooperatives and unions, state universities, and medical and surgical equipment, medicines and their raw materials (Ley 6879 art. 3 and 4 as reformed by Ley 6946).
Example: Customs value ₡4,548,200: 1% is ₡45,482. / US$100.00 on US$10,000.00.Ley 6946, reforming Ley 6879, art. 1 (Ley 6879 art. 3 and 4), 1984-01-13 official text · verified 2026-10-29

4. Import VAT is 13% of the CIF value plus import duties, selective or specific consumption taxes and any other import tax and charges in the declaration; it is settled in the declaration and must be paid before release (Ley 6826 art. 14).Ley 6826, art. 14, 2018-12-03 official text · verified 2026-10-29

5. Free zone companies bring in raw materials, components, packaging, machinery, equipment and certain vehicles without import taxes and consular fees, and are exempt from export taxes (Ley 7210 art. 20(a), (b) and (ch)).Ley 7210, Ley de Régimen de Zonas Francas, art. 20(a), (b) and (ch), 2010-01-12 official text · verified 2026-10-29

Worked example

Goods with a customs value of US$10,000.00 (₡4,548,200) on a tariff line with 0% duty and no selective tax: 1% import tax US$100.00, then 13% VAT on US$10,100.00, US$1,313.00. Total taxes US$1,413.00, and the VAT is creditable for a VAT registered importer.

Step by step

Classify goods under the Central American tariff schedule to find the duty and any selective tax.
Build the CIF value under WTO valuation rules with supporting invoices and freight documents.
Pay duties, the 1% tax and VAT before release.
For free zone operations, use the free zone regime's import procedures to avoid the taxes.

Common traps

VAT is charged on top of duties and the 1% tax, so the effective cost exceeds 13%.
Goods sold from a free zone into the national market become imports subject to taxes.
The date of acceptance of the declaration fixes the applicable rates (Ley 7557 art. 55).

Sources

Related: Costa Rica country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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