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Costa Rica: Reforms to free trade zone regime

Changes primarily impact comprehensive logistics services companies

August 22, 2024

Executive Decree No. 44570-COMEX-H, published on August 9, 2024, includes reforms to the regulation concerning the free trade zone regime.

The changes primarily impact comprehensive logistics services (servicios de logística integral—SEL) companies, introducing new obligations for inventory planning and management, including physical counts, batch control, expiration dates, and quality control. Companies are now required to implement computerized information systems for efficient inventory management accessible to tax and customs authorities.

Additionally, the reforms mandate formal written contracts to clearly define commercial relationships for logistics services and specify changes regarding the consignee of goods.

The scope of the regulation is also expanded to include specific provisions for controlling the entry and exit of goods purchased locally by companies in free trade zones.

Read an August 2024 report (Spanish) prepared by the KPMG member firm in Costa Rica

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