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Temporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimport

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

Costa 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 against a guarantee equal to the suspended taxes, and leased aircraft can stay up to five years. Under inward processing (perfeccionamiento activo), authorised manufacturers bring in inputs with all taxes suspended for twelve months, must start operating within six months, and pay taxes in proportion to any authorised local sales.

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

Maximum temporary import period1 yearsLey 7557 art. 165, as of 2026-10-29 · in force
Maximum temporary import period for leased aircraft5 yearsLey 7557 art. 165, as of 2026-10-29 · in force
Inward processing stay for inputs12 monthsDecreto 40198-COMEX-H art. 19, as of 2026-10-29 · in force
Deadline to start operations after authorisation6 monthsLey 7557 art. 182(a), as of 2026-10-29 · in force
Fine for late reexport500 pesos centroamericanosLey 7557 art. 236(1), as of 2026-10-29 · in force

The rule

1. Temporary import allows goods to enter for a set period with import taxes suspended; they must be reexported or definitively imported without modification within the period set by regulation, which may not exceed one year, except leased aircraft whose period follows the contract approved by Civil Aviation, up to five years and without a guarantee.Ley 7557, art. 165 as reformed by Ley 8419, art. 165, 2004-06-28 official text · verified 2026-10-29
2. Eligible categories include industrial (technology, testing, exhibition, not used in manufacturing), commercial (demonstration, quality tests, advertising, without profit from sale), tourism, transport units and containers, fairs, educational and cultural, recreational and sporting, scientific, state goods, leased aircraft and others set by regulation.Ley 7557, art. 166 as amended by Ley 8419 and Ley 10271, art. 166, 2022-06-22 official text · verified 2026-10-29
3. Temporary imports require a guarantee calculated on the taxes the goods would pay at acceptance of the declaration; a global guarantee may be used.
Cost to do it: Guarantee equal to the suspended import taxes.
Example: Equipment of ₡22,741,000 on a 0% duty line without selective tax: guarantee of ₡3,213,303.30 (1% tax plus 13% VAT). / US$50,000.00 of equipment: guarantee of US$7,065.00.Ley 7557, art. 167, 1995-10-20 official text · verified 2026-10-29
4. Failing to reexport goods before the authorised period expires, where the regime requires it, is fined 500 pesos centroamericanos, and failing to reexport or nationalise leased goods in time is fined 4,000 pesos centroamericanos.
Example: ₡227,410 and ₡1,819,280. / US$500.00 and US$4,000.00.Ley 7557, art. 236(1) and 238(6) as reformed by Ley 10271, art. 236(1) and 238(6), 2022-06-22 official text · verified 2026-10-29
5. Inward processing lets authorised companies receive goods with all taxes suspended against a guarantee, to be reexported after transformation, repair, reconstruction, assembly or incorporation into more complex goods, under the regulation and the rules of the administering body.Ley 7557, art. 179 and 180, 1995-10-20 official text · verified 2026-10-29
6. Inward processing companies must start operations within six months of the authorisation, extendable once by up to six months, or the authorisation is cancelled; they must keep records of entries, imports and reexports for at least five years, and their machinery, equipment and raw materials carry a first degree statutory pledge in favour of the state.Ley 7557, art. 182(a) and (i) and 185, 1995-10-20 official text · verified 2026-10-29
7. Inputs entered under inward processing may remain for twelve months; machinery, equipment, parts and spare parts not consumed in the process pay taxes on import.Decreto Ejecutivo 40198-COMEX-H, Reglamento del Régimen de Perfeccionamiento Activo, as amended, art. 18 and 19, 2016-12-13 official text · verified 2026-10-29
8. Companies under the reexport and local sale modality need an authorised local sales percentage communicated by PROCOMER, verified at least annually with a CPA certification; taxes due equal total suspended taxes times the local sales percentage, unused percentage does not carry forward, and sales above the authorised percentage pay taxes at the time of sale.
Example: Suspended taxes of ₡9,096,400 and 10% local sales: ₡909,640 to pay. / US$20,000.00 of suspended taxes at 10%: US$2,000.00.Decreto Ejecutivo 40198-COMEX-H, as amended, art. 23, 2016-12-13 official text · verified 2026-10-29
9. Foreign goods not definitively imported may be reexported at the interested party's request, except goods in abandonment or under a well founded presumption of customs crime.Ley 7557, art. 178 as reformed by Ley 8373, art. 178, 2003-08-18 official text · verified 2026-10-29
10. Goods exported definitively may be reimported duty free within three years if unchanged and identifiable, returning any export incentives.Ley 7557, art. 177 as reformed by Ley 8373, art. 177, 2003-08-18 official text · verified 2026-10-29

Worked example

  • A trade fair exhibitor brings in demonstration equipment worth US$50,000.00 (₡22,741,000) on a 0% duty tariff line. It posts a guarantee of US$7,065.00 (₡3,213,303.30), the 1% tax plus 13% VAT, and reexports within the authorised period, so the guarantee is released and no tax is paid. Missing the deadline costs a US$500.00 (₡227,410) fine plus the taxes.

Step by step

  1. Pick the regime: temporary import for unchanged goods, inward processing for goods that will be transformed.
  2. Apply to PROCOMER and COMEX for inward processing authorisation, including local sales percentage and waste rates.
  3. Post the guarantee and identify the goods clearly.
  4. Track the one year or twelve month clocks and reexport, nationalise or extend in time.
  5. File the annual operations report and CPA certification for local sales.

Common traps

  • Goods temporarily imported cannot be modified or transformed (art. 165).
  • Unused local sales percentage is lost at year end (Decreto 40198 art. 23).
  • Machinery used by an inward processing company is not covered and pays taxes on import (art. 18).
  • Goods left after an inward processing company ceases operations are abandoned after 15 business days (art. 56(f)).

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

← Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage feeAuthorized economic operator in Costa Rica: four year OEA certification, deferred payment without guarantee and faster clearance →

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