Countries › Costa Rica › Guide › 9. Trade and customs › Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports

Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports

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

Exporters 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 social security payments. Declarations go through PROCOMER's foreign trade single window, which charges up to US$3 per declaration and, through its Origin Unit, certifies origin where an agreement requires controlled certification. Goods exported temporarily for repair or exhibition can stay abroad for up to six months, and definitively exported goods can come back duty free within three years if unchanged.

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. Customs amounts fixed in pesos centroamericanos are converted at one peso centroamericano to one US dollar (Acuerdo Monetario Centroamericano art. 42) and paid in colones at their equivalent.

Key facts

Customs agent required for exports	No (optional) Ley 7557 art. 37, as of 2026-10-29 · in force
Maximum stay abroad under temporary export	6 monthsDecreto 44051-H art. 486, as of 2026-10-29 · in force
Duty free reimport window after definitive export	3 yearsLey 7557 art. 177, as of 2026-10-29 · in force
Fee for EUR.1 form issued by PROCOMER Origin Unit	3 USDCOMEX certificación de origen page, as of 2026-10-29 · in force

The rule

1. Intervention of a customs agent is optional for the export regime.Ley 7557, art. 37 as reformed by Ley 8373, art. 37, 2003-08-18 official text · verified 2026-10-29

2. Exporters must be registered in the Ministerio de Hacienda registry and current on tax, customs and employer social security obligations before placing goods under the definitive export regime.Ley 7557, art. 110 bis added by Ley 10271, art. 110 bis, 2022-06-22 official text · verified 2026-10-29

3. The definitive export regime covers the exit of national goods that meet legal, regulatory and administrative requirements for final use or consumption abroad.Ley 7557, art. 111, 1995-10-20 official text · verified 2026-10-29

4. An export declaration may be filed in advance, before the export procedure starts, when the declarant holds the required documents and information.Ley 7557, art. 112 as reformed by Ley 8373, art. 112, 2003-08-18 official text · verified 2026-10-29

5. PROCOMER runs the foreign trade single window (VUCE) for import and export procedures and is funded in part by a contribution of up to US$3 per export or import declaration set by decree.
Cost to do it: Up to US$3 (₡1,364.46) per export declaration.Ley 7638, art. 8(c) and 9(b)(i), 1996-10-30 official text · verified 2026-10-29

6. Supporting documents for definitive exports, temporary exports and reexports may be attached as copies rather than originals.Decreto Ejecutivo 44051-H, art. 247, 2023-05-18 official text · verified 2026-10-29

7. Goods under temporary export with reimport in the same state may stay abroad for up to six months from acceptance of the declaration; reimport within that period pays no taxes and needs no prior authorisation, but the goods are physically inspected.Decreto Ejecutivo 44051-H, art. 486 and 487, 2023-05-18 official text · verified 2026-10-29

8. National goods exported definitively may be reimported free of duties and taxes if the reimport declaration is accepted within three years of the export declaration, the goods were not transformed, their identity is established and any export incentives received are returned.Ley 7557, art. 177 as reformed by Ley 8373, art. 177, 2003-08-18 official text · verified 2026-10-29

9. Export proceeds need not be surrendered, but exporters must liquidate them with an authorised entity or prove their entry when the Banco Central asks; failing to do so carries a penalty of 25% of the amount.Ley 7558, art. 91 and 92(c), 1995-11-03 official text · verified 2026-10-29

Worked example

A manufacturer ships 50 export declarations a year to Europe. PROCOMER contributions are at most US$150.00 (₡68,223.00), and each EUR.1 form bought from the Origin Unit costs US$3.00 (₡1,364.46), so 50 forms cost US$150.00 (₡68,223.00).

Step by step

Register with Hacienda and keep tax and CCSS payments current.
Open a VUCE user with PROCOMER and decide whether to file directly or through an agent.
Check the destination agreement's origin rules and obtain the certificate or prepare a self certification.
Use temporary export for repairs, fairs or tests and bring goods back within six months.
Keep proof of where export proceeds were deposited for a possible Banco Central request.

Common traps

Returning goods after more than three years, or after any transformation, loses duty free reimport (Ley 7557 art. 177).
Export incentives received must be repaid on reimport (art. 177(d)).
Arrears with Hacienda or the CCSS stop exports as well as imports (art. 110 bis).

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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