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Countries › Costa Rica › Guide › 9. Trade and customs › Importing goods into Costa Rica: customs agents, documents, payment, deferred payment, de minimis and courier shipments

Importing goods into Costa Rica: customs agents, documents, payment, deferred payment, de minimis and courier shipments

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

Most 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 certificate and permits. Duties are due when the declaration is accepted, but importers can defer payment for one month by posting an annual guarantee of 20% of the prior year's customs taxes. Air cargo shipments with a FOB value up to 100 pesos centroamericanos (US$100) pay no tariff but still pay VAT, and goods left without a customs destination for 15 business days fall into abandonment.

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 importsYes, except listed regimes and modalities Ley 7557 art. 37, as of 2026-10-29 · in force
Customs agent global guarantee20000 pesos centroamericanosLey 7557 art. 34, as of 2026-10-29 · in force
Tariff free de minimis for air cargo (FOB per shipment)100 pesos centroamericanosLey 7557 art. 111 bis, as of 2026-10-29 · in force
Courier simplified taxed shipment ceiling (customs value)1000 pesos centroamericanosDecreto 44051-H art. 388(c), as of 2026-10-29 · in force
Deferred payment of customs taxes1 monthsLey 7557 art. 61 bis, as of 2026-10-29 · in force
Annual guarantee for deferred payment20 % of prior year customs taxesLey 7557 art. 61 bis, as of 2026-10-29 · in force
Days to request a customs destination before abandonment15 business daysLey 7557 art. 56(a), as of 2026-10-29 · in force
Deadline for customs advance rulings20 business daysLey 7557 art. 85, as of 2026-10-29 · in force

The rule

1. A customs agent is a natural person licensed by the Dirección General de Aduanas who files declarations under oath for third parties and is the legal representative of the client for clearance and notices; the agent needs at least a licenciatura in customs administration and two years of customs experience (or a related degree plus an annual competency exam).Ley 7557, art. 33 and 34 as reformed by Ley 10271, art. 33 and 34, 2022-06-22 official text · verified 2026-10-29
2. Each customs agent must post a single global guarantee of 20,000 pesos centroamericanos, updated every year.
Example: ₡9,096,400. / US$20,000.00.Ley 7557, art. 34 as reformed by Ley 10271, art. 34, 2022-06-22 official text · verified 2026-10-29
3. Intervention of a customs agent is required in all regimes except that it is optional for free zones, exports, customs warehouse, ship stores and outward processing, and for baggage, relief shipments, samples without commercial value, courier, postal, duty free shops, non commercial imports, family parcels, home clearance and state imports.Ley 7557, art. 37 as reformed by Ley 8373, art. 37, 2003-08-18 official text · verified 2026-10-29
4. The importer is liable for customs taxes, differences, interest, surcharges and adjustments, and the customs agent is jointly and severally liable with the importer.Ley 7557, art. 36 as reformed by Ley 10271, art. 36, 2022-06-22 official text · verified 2026-10-29
5. The declaration must be supported, depending on the regime, by the commercial invoice, the transport document (bill of lading, waybill or air waybill), the customs value declaration, the certificate of origin when preference is claimed, licences and permits for non tariff requirements, required guarantees and any exemption document; originals are kept by the filing auxiliary.Decreto Ejecutivo 44051-H, art. 247, 2023-05-18 official text · verified 2026-10-29
6. The declarant may examine the goods before filing in order to declare them correctly.Ley 7557, art. 84, 1995-10-20 official text · verified 2026-10-29
7. The customs tax obligation must be paid when the taxable event occurs; late payment bears interest from the date it was due, at a rate set by resolution equal to the simple average of state bank commercial lending rates, capped at ten points over the Banco Central basic deposit rate and updated at least every six months.Ley 7557, art. 61 as reformed by Ley 10271, art. 61, 2022-06-22 official text · verified 2026-10-29
8. Importers of raw materials, final consumer goods and capital goods in line with their business, and authorised economic operators, may pay the tariff duty, the selective consumption tax, the Ley 6946 tax and VAT up to one month after acceptance of the declaration, if they post an annual global guarantee of 20% of the customs taxes on their imports in the previous year; other taxes and stamps are paid before acceptance, and a missed payment executes the guarantee and bars the benefit for one year.
Cost to do it: Annual guarantee of 20% of the prior year's customs taxes (bank guarantee or other instrument under art. 65).
Example: Prior year customs taxes of ₡45,482,000: guarantee of ₡9,096,400. / US$100,000.00 of prior year customs taxes: guarantee of US$20,000.00.Ley 7557, art. 61 bis added by Ley 10271, art. 61 bis, 2022-06-22 official text · verified 2026-10-29
9. The declaration may be filed in advance, before the goods arrive, when the declarant holds the required documents and identifies the transport unit, carrier and expected arrival.Ley 7557, art. 112 as reformed by Ley 8373, art. 112, 2003-08-18 official text · verified 2026-10-29
10. Importers meeting the regulation's requirements and authorised economic operators with at least four imports in the same month may file provisional declarations, paying or guaranteeing taxes on the declared value, followed by a cumulative declaration.Ley 7557, art. 112 bis, art. 112 bis, 2022-06-22 official text · verified 2026-10-29
11. Goods arriving through air cargo facilities with a FOB value of up to 100 pesos centroamericanos per shipment, per the commercial invoice, pay no tariff duty but do pay VAT and other internal taxes, under a summary clearance procedure.
Example: Shipment of ₡45,482 FOB or less: no tariff duty, VAT still due. / US$100.00 FOB or less.Ley 7557, art. 111 bis added by Ley 10271, art. 111 bis, 2022-06-22 official text · verified 2026-10-29
12. Courier shipments are classified as documents, de minimis shipments (FOB up to 100 pesos centroamericanos, without non tariff restrictions), shipments subject to taxes (customs value up to 1,000 pesos centroamericanos, or samples) and shipments outside the simplified procedure, which follow general clearance.Decreto Ejecutivo 44051-H, art. 388, 2023-05-18 official text · verified 2026-10-29
13. Goods are legally abandoned when no customs destination is requested within 15 business days of arrival at a customs port, when the customs warehouse period expires, or one month after notice of the customs debt for goods in a customs warehouse that remains unpaid.Ley 7557, art. 56(a), (b) and (e), 1995-10-20 official text · verified 2026-10-29
14. Importers, producers or exporters may request a binding advance ruling on tariff classification, valuation criteria, origin, drawback and exemptions, reimport of repaired goods, country of origin marking and quotas; customs must issue it within 20 business days of a complete request, and it can be appealed.Ley 7557, art. 85 as reformed by Ley 10271, art. 85, 2022-06-22 official text · verified 2026-10-29

Worked example

  • An importer of machinery parts paid ₡45,482,000 (US$100,000.00) of customs taxes last year. To defer this year's payments by one month it posts a guarantee of ₡9,096,400 (US$20,000.00). A spare part worth US$80.00 FOB (₡36,385.60) arriving as air cargo pays no tariff duty under the de minimis rule, but VAT and other internal taxes are still charged.

Step by step

  1. Register in the Hacienda tax registry and keep tax, customs and CCSS payments current.
  2. Sign a mandate with a licensed customs agent (or a courier for small parcels).
  3. Collect the invoice, transport document, value declaration, certificate of origin and any permits before arrival; file early under art. 112 if possible.
  4. Request an advance ruling for doubtful classifications or origin claims, allowing 20 business days.
  5. Pay at acceptance, or post the 20% annual guarantee to pay within one month.
  6. Request a customs destination within 15 business days of arrival to avoid abandonment.

Common traps

  • Missing a deferred payment executes the guarantee and blocks deferral for a year (Ley 7557 art. 61 bis).
  • De minimis relief applies only to air cargo and only to the tariff, not to VAT.
  • The agent is jointly liable, so agents may insist on full documentation and fee deposits before filing.
  • Goods subject to non tariff permits cannot be released against a guarantee when that would bypass the permit (art. 61 bis).

Sources

Related pages

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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