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9. Trade and customs: Costa Rica

Trade and customs in Costa Rica: the Central American customs code and the Ley General de Aduanas as rewritten in 2022, how to import through a licensed customs agent and defer duties, exporting through PROCOMER's single window, the trade agreements network and how origin is proved for each partner, free zone local sales limits, temporary imports and inward processing, the authorized economic operator programme, and customs fines and appeals, each rule tied to the official text in SCIJ. Costa Rica has no trade agreement with Argentina; the Argentine side of trade and FX questions is covered in The Argentine Thread guide.

Investor view. A wide network of trade agreements, duty free inward processing and free zones, a self assessment customs system with deferred payment and OEA fast lanes make Costa Rica an efficient export platform for manufacturers and service companies that keep their customs compliance tight.

• Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit togetherCosta Rican customs law has three layers: the Central American Uniform Customs Code (CAUCA IV, approved by Ley 8881 of 2010) and its regulation, the national Ley General de Aduanas 7557 heavily reform
• Importing goods into Costa Rica: customs agents, documents, payment, deferred payment, de minimis and courier shipmentsMost imports into Costa Rica must be cleared through a licensed customs agent, who files a sworn self assessed declaration backed by the invoice, transport document, value declaration, origin certific
• Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exportsExporters in Costa Rica may file their own export declarations because a customs agent is optional for exports, but they must be registered with the Ministerio de Hacienda and current on tax and socia
• Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving lawsCosta Rica has a dense network of trade agreements covering the United States through CAFTA-DR, the European Union and the United Kingdom through Central American association agreements, China, Mexico
• Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulingsPreferential tariffs under Costa Rica's trade agreements apply only to goods that meet each agreement's origin rules and carry the right proof. COMEX groups agreements into controlled certification, w
• Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage feeCosta Rican free zone companies operate outside the national customs territory for duties, but every sale into the local market is treated as an import and pays the normal customs taxes. Manufacturers
• Temporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimportCosta Rica lets goods enter without paying duties if they will leave again. Temporary imports for exhibitions, demonstrations, tests, tourism, transport, science or events can stay up to one year agai
• Authorized economic operator in Costa Rica: four year OEA certification, deferred payment without guarantee and faster clearanceCosta Rica's authorized economic operator (OEA) programme certifies traders that voluntarily meet supply chain security and compliance requirements set by the Dirección General de Aduanas. Certificati
• Customs penalties and appeals in Costa Rica: fines in pesos centroamericanos, 50% reductions, contraband above US$5,000 and the Tribunal Aduanero NacionalCosta Rican customs infractions are punished with fixed fines of 500, 1,000 or 4,000 pesos centroamericanos (US$1 each), a fine of twice the unpaid taxes when the loss exceeds 1,000 pesos, and suspens

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