Country profile
Costa Rica
CR · CRIAs of: 6/22/2026Reefer export hub of Central America; transit land between the Pacific and the Caribbean
Costa Rica is Central America's key reefer and agricultural export hub. Bananas, pineapples and medical devices move through the Caribbean ports of Limon-Moin (APM Terminals), while Puerto Caldera handles Pacific traffic. Customs are cleared electronically via the TICA system; the standard VAT rate is 13 percent. Free trade agreements with the USA (CAFTA-DR), the EU, EFTA and China ease market access.
Overview
Costa Rica (ISO-Code: CR) is located in Central America between Nicaragua to the north and Panama to the south, with coastlines on the Pacific and Caribbean. Politically, the country is a stable presidential democracy known for its transparent administration and peaceful domestic policies. The climate is tropical, with a pronounced wet and dry season as well as regional climatic variations due to mountains and coasts. Economically, Costa Rica plays an important role in agriculture, services, and high-tech industry. Foreign trade is central, with exports primarily including agricultural products, electronics, and medical technology, while the country heavily depends on imports of industrial goods and energy. Strategically located ports on both coasts and a well-developed network of roads and airports strengthen the country's transit and logistics function for regional supply chains. The national currency is the Costa Rican Colón (CRC), which facilitates stable trade relations and financial transactions. Costa Rica benefits from its geographical location and economic openness, making it an important player in Central American trade and global supply chains. Sustainability and tourism further contribute to economic diversification.
Mentioned countries
Glossary terms
Customs & Import/Export
Customs authority
Directorate General of Customs (DGA), Ministry of FinanceImport system
Electronic customs clearance via the TICA system with DUA; customs value on CIF basis; duties paid via SINPE. Imports are usually handled through an authorized customs agent.
Export system
Export via TICA and the Ventanilla Unica de Comercio Exterior (VUCE) of PROCOMER with electronic export DUA.
Import VAT
- Standard IVA rate of 13 percent (Ley 9635) on imported goods
- reduced rates of 4, 2 and 1 percent for certain goods.
Import documents
- Commercial invoice
- Bill of lading or air waybill (B/L or AWB)
- Packing list
- Import DUA
- Proof of origin (for preference)
- Permits/certificates (if required)
Export documents
- Commercial invoice
- Export DUA
- Packing list
- Bill of lading / air waybill
- Proof of origin
- Phytosanitary certificate (agricultural goods)
Origin proofs / FTA
CAFTA-DR certificate of origin; for EFTA and EU, EUR.1 movement certificate or origin declaration; China FTA with its own certificate of origin.
Restricted & prohibited goods
Restricted or prohibited, among others: weapons, ammunition and explosives (subject to permit), used tyres without rims, used shoes and coffee husks (health and environmental protection).
Export controls & sanctions
Import and export of weapons, ammunition and explosives require a permit (Weapons and Explosives Department); automatic weapons may only be imported by the state.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Americas) — General process
Quick operational overview for international shipments to the Americas. Depending on the destination, additional security filings, product requirements, or broker processes may apply.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (docs, HS code, origin)
- Import clearance in destination country (declaration, possible checks)
- Release and delivery; duties/taxes according to classification and value
Common pitfalls
- Vague description or missing HS codes → delays and clarifications
- Incoterms unclear: who clears customs/pays charges?
- Incomplete origin data → preferential treatment may not apply
- Inconsistent documents (invoice vs packing list vs shipment data)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Cargo airports
- Aeropuerto Internacional Juan Santamaria (SJO), San Jose
- Aeropuerto Internacional Daniel Oduber Quiros (LIR), Liberia/Guanacaste
Seaports / access ports
- Puerto Limon-Moin / APM Terminals Moin Container Terminal (Caribbean)
- Puerto Caldera (Pacific)
Road corridors & border crossings
- Pan-American Highway (CA-1 / Panamericana)
- Route 32 (San Jose-Limon)
- Route 27 (San Jose-Caldera)
Top trade lanes
- Costa Rica-USA
- Costa Rica-EU (Netherlands, Belgium)
- Costa Rica-China
- Intra-Central America
Risk & Operational Notes
Risk notes
Modern reefer capacity in Moin; congestion risk on the Caribbean coast at peak times. The highland road network is vulnerable to damage in the rainy season.
Seasonal & weather risks
Rainy season from May to November with risk of flooding and landslides; tropical storms on the Caribbean coast; seismic and volcanic risks.
Current logistics notes
APM Terminals Moin (opened 2019) is the central reefer and container hub; exports of bananas and pineapples dominate the Caribbean coast.
As of: 2026-06-22
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Airports in this country
Latest News
Sources & Data Confidence
Official sources
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
Which customs system does Costa Rica use for imports?
Imports are processed electronically through the TICA system of the Direccion General de Aduanas. A DUA is filed, the customs value is determined on a CIF basis and duties are paid via SINPE, usually through a licensed customs broker.
What is the import VAT (IVA) rate in Costa Rica?
The standard IVA rate is 13 percent (Law 9635) and also applies to imported goods. Reduced rates of 4, 2 or 1 percent apply to certain goods.
Which free trade agreements does Costa Rica have?
Costa Rica has agreements with the USA and the region (CAFTA-DR), the EU (Association Agreement), EFTA (in force since 2014, including Switzerland) and China, among others. Preferences require a valid proof of origin.
What are Costa Rica's main ports?
On the Caribbean coast lies the Limon-Moin complex with the Moin Container Terminal operated by APM Terminals (reefer focus); on the Pacific coast is Puerto Caldera. Banana and pineapple exports move through Moin.
Which airport is relevant for air cargo?
The main cargo airport is Juan Santamaria (SJO) near San Jose; Daniel Oduber Quiros (LIR) in Liberia/Guanacaste also plays a role. Air cargo is important especially for medical devices and perishable goods.
Which goods are restricted or prohibited on import?
Restricted or prohibited items include weapons, ammunition and explosives, used tires without rims, used shoes and coffee husks. The reasons are health, safety and environmental protection.
Which trade partners are important for Costa Rica?
Which logistics terms are especially relevant for Costa Rica?
For international shipments, these terms are a good quick start:
Next steps
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