Countries › Costa Rica › Guide › 9. Trade and customs › Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings

Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings

Argentina. For full detail on Argentina, go to The Argentine Thread.

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

Preferential 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, where PROCOMER's Origin Unit certifies Costa Rican exports (EU, UK, EFTA, China, Colombia, CARICOM, Ecuador, UAE, Peru), and self certification by the exporter, producer or importer (CAFTA-DR, Canada, Central America, Chile, Mexico, Panama, Dominican Republic, Singapore, Korea). Under the EU agreement any exporter may make an invoice declaration for consignments up to €6,000, proofs are valid for twelve months, and customs will issue binding origin rulings within 20 business days.

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

EU agreement: invoice declaration by any exporter (max consignment)	6000 EURLey 9154, Annex II art. 19(1)(b), Appendix 6, as of 2026-10-29 · in force
EU agreement: validity of proof of origin	12 monthsLey 9154, Annex II art. 21, as of 2026-10-29 · in force
EUR.1 form fee at PROCOMER Origin Unit	3 USDCOMEX certificación de origen page, as of 2026-10-29 · in force
Deadline for origin advance rulings	20 business daysLey 7557 art. 85, as of 2026-10-29 · in force

The rule

1. A certificate or certification of origin must support the import declaration when it applies, and a provisional declaration claiming preferential treatment must carry the certificate of origin or exemption note.Decreto Ejecutivo 44051-H; Ley 7557 art. 112 bis, art. 247(d); art. 112 bis, 2023-05-18 official text · verified 2026-10-29

2. Importers, producers or exporters may obtain a binding advance ruling on the application of origin rules, preferential origin under trade agreements and country of origin marking; it is issued within 20 business days of a complete request, cannot be sought for goods already imported or in clearance, and can be revoked retroactively only if based on incomplete, incorrect or false information.Ley 7557, art. 85 and 85 bis as reformed and added by Ley 10271, art. 85 and 85 bis, 2022-06-22 official text · verified 2026-10-29

3. Under the Central America and European Union Association Agreement, an invoice declaration may be made by any exporter for consignments of originating products whose total value does not exceed €6,000; above that, an EUR.1 certificate or an approved exporter's declaration is needed.Ley 9154, approving the Central America and EU Association Agreement, Annex II, Annex II art. 19(1)(b) and Appendix 6, 2013-07-03 official text · verified 2026-10-29

4. Under the EU agreement a proof of origin is valid for twelve months from issue in the exporting party and must be presented to the importing customs within that period, with late acceptance only in exceptional circumstances or where the goods were presented in time.Ley 9154, Annex II, Annex II art. 21, 2013-07-03 official text · verified 2026-10-29

5. Under the EU agreement small packages between private persons up to €500 and travellers' personal luggage up to €1,200 are exempt from proof of origin.Ley 9154, Annex II, Annex II art. 24(3) and Appendix 6, 2013-07-03 official text · verified 2026-10-29

6. PROCOMER administers the foreign trade single window, whose Origin Unit verifies and certifies the origin of exports under agreements that use controlled certification.Ley 7638, art. 8(c), 1996-10-30 official text · verified 2026-10-29

Scheme	Partners	Who issues proof for Costa Rican exports
Controlled certification	European Union, United Kingdom, EFTA (Iceland, Norway, Switzerland), China, Colombia, CARICOM, Ecuador, United Arab Emirates, Peru, Venezuela (partial scope agreement), GSP schemes of Australia, Belarus, Japan and New Zealand	PROCOMER Origin Unit at the VUCE; under EU, UK and EFTA also invoice or origin declarations by approved exporters or by any exporter up to €6,000
Self certification	CAFTA-DR (United States, Central America, Dominican Republic), Canada, Central America, Chile, Mexico, Panama, Dominican Republic, Singapore, Korea	Exporter, producer or importer, using the agreement's certificate or declaration format

Origin certification schemes by partner, as published by COMEX (checked 29 October 2026)

Worked example

A Costa Rican exporter ships €5,500 of originating goods to Spain: it can make an invoice declaration itself. A second shipment of €20,000 needs an EUR.1 from the PROCOMER Origin Unit, whose form costs US$3.00 (₡1,364.46), unless the exporter is an approved exporter. The Spanish importer must present the proof within twelve months of issue.

Step by step

Identify the agreement with the destination or source country and its product specific origin rule.
Check whether the agreement uses controlled or self certification (table above).
For doubtful cases, request an advance ruling from customs and allow 20 business days.
Keep supplier declarations and cost records that prove origin for verification.
Check whether the product falls under a tariff quota administered by COMEX before shipping.

Common traps

A wrong or late origin proof means the full MFN tariff applies at import.
An advance ruling cannot be requested once the goods are in clearance or under verification (Ley 7557 art. 85 bis).
Agreements differ: the €6,000 invoice declaration rule is from the EU agreement and does not apply to self certification agreements such as CAFTA-DR.
COMEX lists no preferential origin scheme for Argentina, so Argentine goods enter at MFN rates; the Argentine side of exports is covered in The Argentine Thread guide.

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

← Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving lawsFree zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage fee →

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