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Costa Rica: Recent customs-related developments

Binding tariff classification criteria for electric and hybrid vehicles

May 3, 2024

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

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