Costa Rica
1.3 Costa Rica Customs Information


Customs services in Costa Rica are part of the Ministry of Finance.  For more information on the structure and organigram of the Customs Service, please use the following link:

http://www.hacienda.go.cr/contenido/284-servicio-nacional-de-aduanas

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

INSERT LINK to the government contact list. Create the contact list by completing the 'Annex 2.1: Government Contact List' template

For more information regarding customs processes in Costa Rica, please check the following link:

http://www.hacienda.go.cr/contenido/13227-informacion-de-interes-para-tramites-aduaneros

Emergency Response:

Based on Costa Rica's regulations, all items considered as relief are: goods such as vehicles or other transportation units; food products; medicines; clothing; dormitory-hospital or supply stores; prefabricated houses; machinery; and special equipment (mobile or not) for medical use, construction, supply, rescue, communication and transport. These shipments are intended to help victims of natural catastrophes or similar disasters, which affect communities.

The only allowed consignee for relief items is the Government of Costa Rica or the designated administrative body Consejo Nacional de Emergencias (CNE).

When appropriate, the customs authority may authorize the entry of relief consignments consigned to social interest entities, charities, non-governmental organizations, associations or foundations of public interest, at the time established by the customs management, with endorsement of the goods in favour of the CNE.

In the table below, it is stated which of the following agreements and conventions apply to the country and if there are any other existing ones.

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

YES

29 AUG 01

Annex J-5 Revised Kyoto Convention

NO 

OCHA Model Agreement

N/A 

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

YES

20 JUN  03

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

N/A

Exemption Regular Regime (Non-Emergency Response)

Note:  Exemption regime does not exist under a NON-EMERGENCY RESPONSE.

Only the CNE can use the exemption regime established under emergency declaration. There must be a causal link between the event producing the emergency as well as the works, goods and services that are intended to be acquired. Also only the CNE can carry out the management of international aid, agencies and countries, in coordination with the Ministry of Foreign Affairs.

The CNE coordinates the international assistance that Costa Rica can offer to other nations that have an emergency declared in their territories, when as agreed by the President of the Republic and the Minister of Foreign Affairs.

Please refer to Law 8488, following the link below:

http://diee.mep.go.cr/normativa/ley-8488-ley-nacional-de-emergencias-y-prevencion-del-riesgo

Costa Rica offers a wide variety of industrial parks and office centres, both within and outside of the Metro Areas, with features that offer the right conditions to the required need.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

 N/A

Non Governmental Organizations

 N/A

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

 Please refer to requirements and obligations established in Law No. 7210

Process to be followed (step by step or flowchart)

 

Exemption Certificate Document Requirements

Note: For humanitarian aid in the case of food or medicines and all goods subject to sanitary conditions. Customs will coordinate with the appropriate authorities so that the relevant controls can be carried out more expeditiously prior to authorizing the release of these goods.

Additional Note: Organizations, NGOs or companies that wish to opt for this incentive and benefits regime must comply with the requirements and obligations established in Law No. 7210

Customs Clearance

General Information 

Customs Information

Document Requirements

For each of the shipments, the Comision Nacional de Emergencia submits in writing to the customs office of entry, a list in which all the goods declared as distress shipments are consigned.

Embargoes

None

Prohibited Items

N/A

General Restrictions

Mandatory consignee:  Government / Comision Nacional de Emergencias.

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

 

N/A

N/A

N/A

N/A

N/A

Invoice

 

YES. Recommended as supporting document for CNE

YES. Recommended as supporting document for CNE

YES. Recommended as supporting document for CNE

YES. Recommended as supporting document for CNE

YES. Recommended as supporting document for CNE

AWB/BL/Other Transport Documents

 

YES. Original

YES. Original

YES. Original

YES. Original

YES. Original

Donation/Non-Commercial Certificates

 

YES. Letter as supporting document in order to present it to CNE and Customs

YES. Letter as supporting document in order to present it to CNE and Customs

YES. Letter as supporting document in order to present it to CNE and Customs

YES. Letter as supporting document in order to present it to CNE and Customs

YES. Letter as supporting document in order to present it to CNE and Customs

Packing Lists

 

YES

YES

YES

YES

YES

Phytosanitary Certificate

           

Other Documents

 

Letter addressed to Customs from Comision Nacional de Emergencias (CNE)

Letter addressed to Customs from Comision Nacional de Emergencias (CNE)

Letter addressed to Customs from Comision Nacional de Emergencias (CNE)

Letter addressed to Customs from Comision Nacional de Emergencias (CNE)

Letter addressed to Customs from Comision Nacional de Emergencias (CNE)

Additional Notes

For each of the shipments, the Comision Nacional de Emergencia submits in writing to the customs office of entry, a list in which all the goods declared as distress shipments are consigned as a matter of Humanitarian Aid or Emergency Relief.

Transit Regime

For cargo transit regime or humanitarian aid, the application for entry and the list of goods is necessary. Customs will draw up and sign an act to authorize the entry of relief shipments. This act shall include the documents that support the entry of such shipments.

It will be down to the Customs Authority to keep a copy of all the documents that served as support for the authorization of the entry of relief shipments based in the RES-DGA-047-2009 Dated February 13th, 2009.

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