{"id":5771,"date":"2020-09-16T12:54:57","date_gmt":"2020-09-16T12:54:57","guid":{"rendered":"https:\/\/smeshipping.com\/?p=614"},"modified":"2024-03-15T01:21:10","modified_gmt":"2024-03-15T01:21:10","slug":"tax-costa-rica","status":"publish","type":"post","link":"https:\/\/smeshipping.com\/en\/tax-costa-rica\/","title":{"rendered":"Import tax in Costa Rica"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5771\" class=\"elementor elementor-5771\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae5d8a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae5d8a3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82174df\" data-id=\"82174df\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b319953 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"b319953\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Import tax in Costa Rica<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab5e88c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab5e88c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-752b314\" data-id=\"752b314\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6eb321 elementor-widget elementor-widget-image\" data-id=\"d6eb321\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"799\" src=\"https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338.jpg\" class=\"attachment-full size-full wp-image-1176\" alt=\"\" srcset=\"https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338.jpg 1200w, https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338-300x200.jpg 300w, https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338-1024x682.jpg 1024w, https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338-768x511.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dede5af elementor-widget elementor-widget-text-editor\" data-id=\"dede5af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><strong>Sending goods to Costa Rica.<\/strong> <strong>(Costa Rica)<\/strong><\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><br \/><strong>Taxes and import duties for shipping goods to Costa Rica.<\/strong><\/h1>\n\n\n\n<h3><br \/><strong>Overview<\/strong><\/h3>\n\n\n\n<p>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 &amp; 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 &amp; Law 6946).<\/p>\n\n\n\n<h2><strong>Costa Rica&#039;s customs duties and taxes.<\/strong><br \/><br \/><strong>Sales tax in Costa Rica<\/strong><\/h2>\n\n\n\n<p>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, &amp; aw 6946).<\/p>\n\n\n\n<h3><br \/><br \/><strong>Minimum taxes and duties in Costa Rica.<\/strong><\/h3>\n\n\n\n<p>In Costa Rica, there is no minimum import duty; therefore, all shipments to Costa Rica are subject to import duties regardless of their value.<\/p>\n\n\n\n<h3><br \/><br \/><strong>Other taxes and customs fees in Costa Rica.<\/strong><\/h3>\n\n\n\n<ul>\n<li>Consumption fees are levied on certain types of goods at rates ranging from 0.% to 95%, calculated based on their price.<br \/>CIF (Cost, Inclusive of Tax) plus duties.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>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, &amp; Agrar Tax).<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>The Golfito Tax (Tourism Development Tax) is levied on tourism businesses at rates between 1% and 30%.<br \/>Calculated based on the CIF price plus duties.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>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.<br \/>\u00a0<\/li>\n<\/ul>\n\n\n\n<h2><br \/><strong>Location and contact information for the Costa Rican Customs Department.<\/strong><\/h2>\n\n\n\n<p>Further information regarding import declaration procedures and restrictions on shipments to Costa Rica can be found on the Costa Rican Customs website:\u00a0 <a href=\"https:\/\/www.privacyshield.gov\/article?id=Costa-Rica-customs-regulations\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.privacyshield.gov\/article?id=Costa-Rica-customs-regulations<\/a><\/p>\n\n\n\n<h2><br \/><br \/><strong>How to send something to Costa Rica.<\/strong><\/h2>\n\n\n\n<p>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.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63717ad elementor-widget elementor-widget-post-navigation\" data-id=\"63717ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\" role=\"navigation\" aria-label=\"Post Navigation\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/smeshipping.com\/en\/tax-colombia\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i aria-hidden=\"true\" class=\"fas fa-angle-left\"><\/i><span class=\"elementor-screen-only\">Prev<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--title\">Import taxes in Colombia.<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/smeshipping.com\/en\/%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%99%e0%b8%b3%e0%b9%80%e0%b8%82%e0%b9%89%e0%b8%b2%e0%b8%9b%e0%b8%a3%e0%b8%b0%e0%b9%80%e0%b8%97%e0%b8%a8%e0%b8%aa%e0%b8%b2%e0%b8%98%e0%b8%b2%e0%b8%a3%e0%b8%93e\/\" rel=\"next\"><span class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--title\">Import taxes in the Dominican Republic.<\/span><\/span><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-next\"><i aria-hidden=\"true\" class=\"fas fa-angle-right\"><\/i><span class=\"elementor-screen-only\">Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b9dd82 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"5b9dd82\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56a9824\" data-id=\"56a9824\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a70bf15 elementor-widget elementor-widget-heading\" data-id=\"a70bf15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Getting started with shipping your goods is easy.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59c6f55 elementor-widget elementor-widget-heading\" data-id=\"59c6f55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">MORE CONVENIENCE, MORE SPECIAL OFFERS, and to SAVE MORE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c95abc elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1c95abc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/smeshipping.com\/en\/?page_id=103\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Express<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 (Costa Rica) \u0e20\u0e32\u0e29\u0e35\u0e41\u0e25\u0e30\u0e2d\u0e32\u0e01\u0e23\u0e02\u0e32\u0e40\u0e02\u0e49\u0e32\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e40\u0e02\u0e49\u0e32\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 \u0e20\u0e32\u0e1e\u0e23\u0e27\u0e21 \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 \u0e1c\u0e39\u0e49\u0e23\u0e31\u0e1a\u0e08\u0e33\u0e40\u0e1b\u0e47\u0e19\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e02\u0e32\u0e40\u0e02\u0e49\u0e32 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32\u0e43\u0e0a\u0e49\u0e2a\u0e48\u0e27\u0e19\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e01\u0e32\u0e23\u0e1e\u0e32\u0e13\u0e34\u0e0a\u0e22\u0e4c \u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e04\u0e33\u0e19\u0e27\u0e13\u0e15\u0e32\u0e21\u0e23\u0e32\u0e04\u0e32\u0e0b\u0e35\u0e44\u0e2d\u0e40\u0e2d\u0e1f (CIF) \u0e04\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e2d\u0e32\u0e01\u0e23\u0e41\u0e25\u0e30\u0e20\u0e32\u0e29\u0e35\u0e04\u0e33\u0e19\u0e27\u0e13\u0e08\u0e32\u0e01\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e02\u0e2d\u0e07\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32\u0e19\u0e33\u0e40\u0e02\u0e49\u0e32\u0e40\u0e15\u0e47\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e27\u0e21 \u0e04\u0e48\u0e32\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32, \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e20\u0e31\u0e22\u0e41\u0e25\u0e30\u0e04\u0e48\u0e32\u0e02\u0e19\u0e2a\u0e48\u0e07 (Cost, Insurance &amp; Freight) \u0e19\u0e2d\u0e01\u0e40\u0e2b\u0e19\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e04\u0e48\u0e32\u0e2d\u0e32\u0e01\u0e23 \u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 \u0e22\u0e31\u0e07\u0e21\u0e35\u0e20\u0e32\u0e29\u0e35\u0e02\u0e32\u0e22 (Sales Tax), \u0e20\u0e32\u0e29\u0e35\u0e1a\u0e23\u0e34\u0e42\u0e20\u0e04 (Consumption Tax), \u0e04\u0e48\u0e32\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14 (GE, Golfito Tax &amp; Law 6946) \u0e2d\u0e31\u0e15\u0e23\u0e32\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 \u0e20\u0e32\u0e29\u0e35\u0e02\u0e32\u0e22\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 \u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 \u0e08\u0e30\u0e21\u0e35\u0e01\u0e32\u0e23\u0e04\u0e34\u0e14\u0e20\u0e32\u0e29\u0e35\u0e02\u0e32\u0e22\u0e42\u0e14\u0e22\u0e08\u0e30\u0e40\u0e23\u0e35\u0e22\u0e01\u0e40\u0e01\u0e47\u0e1a\u0e08\u0e32\u0e01\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32\u0e19\u0e33\u0e40\u0e02\u0e49\u0e32\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e21\u0e32\u0e15\u0e23\u0e10\u0e32\u0e19\u0e04\u0e37\u0e2d 13% \u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e23\u0e35\u0e22\u0e01\u0e40\u0e01\u0e47\u0e1a\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e17\u0e35\u0e48\u0e15\u0e48\u0e33\u0e01\u0e27\u0e48\u0e32\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32\u0e1a\u0e32\u0e07\u0e0a\u0e19\u0e34\u0e14\u0e42\u0e14\u0e22\u0e40\u0e23\u0e35\u0e22\u0e01\u0e40\u0e01\u0e47\u0e1a\u0e27\u0e34\u0e18\u0e35\u0e04\u0e33\u0e19\u0e27\u0e13\u0e15\u0e32\u0e21\u0e23\u0e32\u0e04\u0e32\u0e0b\u0e35\u0e44\u0e2d\u0e40\u0e2d\u0e1f (CIF), \u0e2d\u0e32\u0e01\u0e23, \u0e20\u0e32\u0e29\u0e35\u0e1a\u0e23\u0e34\u0e42\u0e20\u0e04 (Consumption Tax), \u0e41\u0e25\u0e30\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14 (GE, &amp; aw 6946) \u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e02\u0e31\u0e49\u0e19\u0e15\u0e48\u0e33\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 \u0e43\u0e19\u0e04\u0e2d\u0e2a\u0e15\u0e32\u0e23\u0e34\u0e01\u0e32 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