Aduanas (Customs) FAQ FAQ
A lot of questions arise about aduanas, here's some answers
- Should I declare no value, or encourage the shipper not to include an invoice?
- I called the store, and you said the shipment was in Costa Rica from Miami, but was held up in customs. How long will I have to wait?
- Why do the charges from Aduanas vary so widely? Sometimes I pay a lot (equal to the value of the item) and sometimes I don't pay anything. Why?
- What items require a special permit or have certain conditions?
- How are taxes calculated?
- Are used goods subject to taxes?
- Are there Government Export Controls?
- What's a Free Trade Zone?
Should I declare no value, or encourage the shipper not to include an invoice?
We recommend declaring the value of the item. Many people think that if they declare no value, or don't include invoices, they won't be taxed, but the opposite is true, quite often a flag will be thrown up on the item (and many times on the whole shipment, affecting all customers) and the Aduanas department will open, inspect, and assign a value to all items, and tax them to their maximum. Please contact us with any questions.
I called the store, and you said the shipment was in Costa Rica from Miami, but was held up in customs. How long will I have to wait?
The time packages spend in customs vary from 1 day to 2 weeks, depending on how thoroughly they audit the shipment. We track our inventory in Aduanas constantly, and if you contact us, we will be happy to update you with the status of the shipment.
Why do the charges from Aduanas vary so widely? Sometimes I pay a lot (equal to the value of the item) and sometimes I don't pay anything. Why?
What items require a special permit or have certain conditions?
- Animal or agricultural products, plants, medicines, and large quantities of alcoholic beverages, tobacco products, and food require a special permit
- Weapons and ammunition with an original invoice and registration at origin are allowed if it has a special permit at the Firearm and Explosive Department, a paid tax and for personal use only.
- New items are subject to very high duties and require an original receipt
- Large appliances must not exceed one of each item
- Computers subject to import regulations
- Purchase Invoice, Instruction Booklets, and original Ocean Bill of Lading/Air Waybill required
How are taxes calculated?
· Import Duties (called impuesto arancelario D.A.I): published in the customs duties regulations. The list is divided into categories. Each product is in turn levied a particular percentage of import duty based upon the CIF price of that product.
· Consumption tax (impuesto selectivo de consumo- S.C.): The customs duties regulations will indicate the percentage of consumption tax applicable to each product.
· A 1% tax of Law 6946: levies an additional 1% tax on the C.I.F. price of the product.
· A sales tax (impuesto de ventas -I.V.): The imported product is subject to Costa Rican sales tax at the time of entry.
Are used goods subject to taxes?
Used goods and personal effects are subject to import taxes and duties. All shipments are inspected in every circumstance and you must provide original documentation when shipping to Costa Rica. The percentages that each item pays are calculated by the Customs duties list and the variables considered when calculating the total import duties are based on the Cost Insurance and Freight (C.I.F)
Used household goods and personal effects are not subject to import taxes and duties, for customers who are diplomats, members of government or international organizations and Costa Rican citizens who have lived a minimum of 24 months abroad (the latter one still pays taxes, but no duties)
Are there Government Export Controls?
The government maintains export controls on some items (subsidized goods, under price controls, or product for consumption by lower-income groups (grains, sugar, etc.).
Exports of wood, ornamental plants and metal scrap need a license given by the Ministry of Agriculture or the Ministry of Economy.
Coffee exports are regulated by ICAFE which is the National Coffee Institute.
Textile products exports to the United States are regulated by the Textile Quota Office.
Costa Rican exports use the metric system but, do accept international product standards. In Costa Rica, products use the International Standards Organization (ISO) designation in their promotional campaigns.
What's a Free Trade Zone?
As an incentive for exports, there are Free Trade Zones scattered around Costa Rica and the "Regime of Active Finishing".
Over 200 companies in the FTZ employ 31,000 workers.
The areas included are: electronics (69%); textiles (9%); medical instruments, watches, and jewelry (3%); machinery and equipment (3%); television sets, radios and communications equipment (3%; and others (13%). The benefits to qualifying companies established in FTZs include:
· 100 percent exemption from all import taxes associated with the import of goods used to make exported products: equipment and machinery.
· 100 percent exemption from sales and consumer taxes, and taxes levied on remittances abroad.
· 100% exemption from income tax for the first eight years of operations and a 50% percent exemption for the following four years, for free zone investments in areas of "greater relative development.
· 50% longer periods of exemption from income taxes for free zone investments in areas of "lesser relative development;" and
· 50% credit for job creation in rural areas.