Sending goods to Costa Rica. (Costa Rica)

Taxes and import duties for shipping goods to Costa Rica.

Overview

When shipping goods to Costa Rica, the recipient is required to pay import duties, whether the goods are for personal or commercial use. The assessment method is based on the CIF (Cost, Insurance & Freight) price, meaning duties and taxes are calculated on the full value of the imported goods, including the cost of the goods, insurance, and freight. In addition to duties, shipments to Costa Rica may also incur sales tax, consumption tax, and other applicable taxes (GE, Golfito Tax & Law 6946).

Costa Rica's customs duties and taxes.

Sales tax in Costa Rica

Shipments to Costa Rica are subject to sales tax, which is levied on imported goods at the standard rate of 13%, or at a lower rate for certain goods, calculated based on the CIF price, duties, consumption tax, and applicable taxes (GE, & aw 6946).

Minimum taxes and duties in Costa Rica.

In Costa Rica, there is no minimum import duty; therefore, all shipments to Costa Rica are subject to import duties regardless of their value.

Other taxes and customs fees in Costa Rica.

• Consumption fees are levied on certain types of goods at rates ranging from 0.% to 95%, calculated based on their price.
  CIF (Cost, Inclusive of Tax) plus duties.

• GE (VAT on estimated earnings) is the value-added tax levied on certain types of goods at a rate between 0% and 125%, calculated based on the CIF price, consumption tax, and specified taxes (Law 6946, & Agrar Tax).

• The Golfito Tax (Tourism Development Tax) is levied on tourism businesses at rates between 1% and 30%.
  Calculated based on the CIF price plus duties.

• Law 6946 (National Emergency Law) will levy a tax on all imports at a rate between 0% and 1%, with % calculated from the total CIF (Cost, Inclusive, Export) price.
   

Location and contact information for the Costa Rican Customs Department.

Further information regarding import declaration procedures and restrictions on shipments to Costa Rica can be found on the Costa Rican Customs website:  https://www.privacyshield.gov/article?id=Costa-Rica-customs-regulations

How to send something to Costa Rica.

For shipments to Costa Rica, SME SHIPPING provides document and parcel delivery services via DHL EXPRESS, FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight.