Costa Rica: Amendment to the general customs law enacted

New trade facilitation tools introduced

New trade facilitation tools introduced

An amendment to the general customs law was published on 29 June 2022. With publication the provisions contained were enacted, except for those that must be regulated, for which the executive branch will have a period of six months.

  • New trade facilitation tools are introduced, such as deferred payment, advance rulings, and accumulated declaration, as well as various provisions in the import regime. The regimeof authorized economic operator is also incorporated.
  • Customs methodologies were reinforced to better exercise control and inspection of trade, specially to eliminate the smuggling of goods.
  • Among the new provisions are registration in the tax registry, provision of tax significant information, and the obligation to have non-intrusive inspection equipment in the case of customs public function auxiliaries.
  • Finally, there are changes in terms of sanctions and fines. For example, a new fine of U.S. $4,000 is introduced, fine reductions are simplified, and the possibility of closing businesses is introduced.

Read a July 2022 report (Spanish and English) [PDF 332 KB] prepared by the KPMG member firm in Costa Rica


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