Costa Rica country guide

• Costa Rica’s educated labor force, low levels of corruption, proximity to the U.S., and free trade zone offer a strong market for retailers to do business.
• Costa Rica’s lacking infrastructure and fiscal deficit hinder the ease of doing business.

• The duty and tax rates are reasonable.
• Costa Rica’s duty and tax de minimis are both low, so most imports will have duty and/or tax charges, which can result in a relatively high landed cost.

• Costa Rican customs procedures are complex and bureaucratic, but improvements are being put in place.

• Most major carriers ship to Costa Rica, and its close proximity to the United States (U.S.) allows for easier shipping.

• Costa Rica accepts a variety of online payment methods, such as credit/debit cards, ewallets, PayPal, and bank transfers.

Duty and tax will be charged only on imports into Costa Rica where the total FOB value of the import exceeds Costa Rica’s minimum value threshold (de minimis), which is 50 USD. Anything under the tax de minimis value will be considered a tax-free import, and anything under the duty de minimis value will be considered a duty-free import.

• Duty and tax de minimis: 50 USD

Based on the FOB value of the order

Value-added tax (VAT)

The standard VAT rate is 13%; it is applied to the CIF value of the order. There are certain items that are exempt from the VAT, such as staple foods, school uniforms, etc.

• Standard rate: 13%

Applied to the CIF value of the order

Costa Rica’s import duty ranges from 1-15%. The average duty rate is 5.6%. The Costa Rican Government has been lowering duty charges over recent years.

Range of duty rates:

• Range of average duty rates: 1-15%
• Average rate: 5.6%

Applied to the CIF value of the order

Other import fees:

Excise tax: Some imports incur an excise tax. These items include wine and beer, new and used vehicles, and some appliances.

Surcharge: Certain imports can also incur a surcharge from Costa Rica’s Central Bank (Banco Central de Costa Rica). However, surcharges are usually only on goods that are also manufactured in Costa Rica or in other parts of Central America.

Costa Rica has at least 15 trade agreements that offer a zero or highly discounted duty rate for goods manufactured in participating countries.

Costa Rica is a member of the World Trade Organization 

As a member of the World Trade Organization (WTO), Costa Rica must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if one country reduces duties by 10% for a particular WTO country, the MFN clause states that all WTO members will receive the same 10% reduction.

• DHL
• FedEx
• UPS
• Correos de Costa Rica
• Skypostal

Depending on the courier, additional shipping fees may include:

• Tracking
• Insurance
• Fuel surcharge
• Remote delivery charge
• Signature fee
• Overweight or oversized fee
• Special handling fee
• Dangerous goods fee
• etc.

• Bill of lading or air waybill
• Commercial invoice

The most popular stores are as follows: Amazon.com, eBay.com, Encuentra24.com, and Mercadolibre.co.cr.