Costa Rica

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.

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.

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.

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.

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.

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.

Cette page renvoie vers des pays partenaires importants (import/export) pour un contexte rapide.

• US
• CN
• MX
• PA
• DE
• NL

Pour les transports internationaux, ces termes sont un bon point de départ :

• Incoterms
• AWB (lettre de transport aérien)
• Bill of Lading (B/L)
• Code HS / nomenclature douanière
• UN/LOCODE