-
KPMG Global
- Global (EN)
- Albania (en)
- Algeria (fr)
- Argentina (es)
- Armenia (en)
- Australia (en)
- Austria (de)
- Austria (en)
- Azerbaijan (en)
- Bahamas (en)
- Bahrain (en)
- Bangladesh (en)
- Barbados (en)
- Belgium (en)
- Belgium (nl)
- Bermuda (en)
- Bosnia and Herzegovina (en)
- Brasil (pt)
- Brazil (en)
- British Virgin Islands (en)
- Bulgaria (en)
- Cambodia (en)
- Cameroon (fr)
- Canada (en)
- Canada (fr)
- Cayman Islands (en)
- Channel Islands (en)
- Chile (es)
- China (en)
- China (zh)
- Colombia (es)
- Costa Rica (es)
- Croatia (en)
- Cyprus (en)
- Czech Republic (cs)
- Czech Republic (en)
- DR Congo (fr)
- Denmark (da)
- Denmark (en)
- Ecuador (es)
- Egypt (en)
- Estonia (en)
- Estonia (et)
- Finland (fi)
- France (fr)
- Georgia (en)
- Germany (de)
- Germany (en)
- Ghana (en)
- Gibraltar (en)
- Greece (el)
- Greece (en)
- Hong Kong SAR (en)
- Hungary (en)
- Hungary (hu)
- Iceland (is)
- India (en)
- Indonesia (en)
- Ireland (en)
- Isle of Man (en)
- Israel (en)
- Italy (it)
- Ivory Coast (fr)
- Jamaica (en)
- Japan (en)
- Japan (ja)
- Jordan (en)
- Kazakhstan (en)
- Kazakhstan (kk)
- Kazakhstan (ru)
- Kenya (en)
- Korea (en)
- Korea (ko)
- Kuwait (en)
- Laos (en)
- Latvia (en)
- Latvia (lv)
- Lebanon (en)
- Lithuania (en)
- Lithuania (lt)
- Luxembourg (en)
- Macau SAR (en)
- Malaysia (en)
- Malta (en)
- Mauritius (en)
- Mexico (es)
- Moldova (en)
- Monaco (en)
- Monaco (fr)
- Mongolia (en)
- Montenegro (en)
- Mozambique (en)
- Myanmar (en)
- Namibia (en)
- Netherlands (en)
- Netherlands (nl)
- New Zealand (en)
- Nigeria (en)
- North Macedonia (en)
- Norway (nb)
- Oman (en)
- Pakistan (en)
- Panama (es)
- Peru (es)
- Philippines (en)
- Poland (en)
- Poland (pl)
- Portugal (en)
- Portugal (pt)
- Qatar (en)
- Romania (en)
- Romania (ro)
- Saudi Arabia (en)
- Serbia (en)
- Singapore (en)
- Slovakia (en)
- Slovakia (sk)
- Slovenia (en)
- South Africa (en)
- Spain (es)
- Sri Lanka (en)
- Sweden (sv)
- Switzerland (de)
- Switzerland (en)
- Switzerland (fr)
- Taiwan (en)
- Taiwan (zh)
- Thailand (en)
- Togo (fr)
- Trinidad and Tobago (en)
- Tunisia (en)
- Tunisia (fr)
- Turkey (en)
- Turkey (tr)
- Ukraine (en)
- Ukraine (ru)
- Ukraine (uk)
- United Arab Emirates (en)
- United Kingdom (en)
- United States (en)
- Uruguay (es)
- Uzbekistan (en)
- Uzbekistan (ru)
- Venezuela (es)
- Vietnam (en)
- Vietnam (vi)
- Zambia (en)
- Zimbabwe (en)
- Alumni
- Media
- Subscribe
- Contact Us
Insights
Fresh thinking and actionable insights that address critical issues your organization faces.
Learn moreResources
Services
KPMG's multi-disciplinary approach and deep, practical industry knowledge help clients meet challenges and respond to opportunities.
- Advisory Services
- Audit Services
- Tax Services
Services to meet your business goals
Technology Alliances
KPMG has market-leading alliances with many of the world's leading software and services vendors.
View all AlliancesIndustries
Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.
- Our Industries
How We Work
We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.
Learn more- What sets us apart
Careers & Culture
What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.
Learn moreCosta Rica: Recent customs-related developments
Binding tariff classification criteria for electric and hybrid vehicles
The KPMG member firm in Costa Rica prepared a report about recent customs-related developments, including:
- Resolution no. MH-DGA-RES-0062-2024 dated 19 January 2024, making official the MH-DGA-PRO06-MAN001 “Protocol for the payment of the customs tax obligation, given the impossibility of using an electronic system”
- Resolution no. MH-DGA-RES-0100-2024 dated 23 January 2024, making official the “MH-DGA-PRO05-POL-003 Air Waybill Deconsolidation Policy”
- Resolution no. MH-DGA-RES-0416-2024 dated 6 March 2024, announcing the opening of tariffs for stem cells of animal origin
- Resolution no. MH-DGA-RES-535-2024 dated 21 March 2024, communicating the binding tariff classification criteria for vehicles commercially known as “hybrid,” “electric,” and those that have “technology”
Read a March 2024 report (Spanish) prepared by the KPMG member firm in Costa Rica
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.