Discusses pricing formula and other fees, value-added tax (VAT), etc.
Last Published: 10/18/2019
The prices of imported products into Costa Rica are typically based on:
  • The CIF value plus import taxes*,
  • Customs agent fees,
  • In‑country transportation costs, and
  • Other product‑related costs. 
* Under CAFTA, more than 80 percent of all U.S. non-agricultural goods and more than 50 percent of agricultural products imported to Costa Rica are duty-free as of January 1, 2009.  Products that did not become duty-free at that time continue to have their duties reduced per schedule, as agreed under CAFTA. However, products are still subject to local taxes such as Consumption Tax-DAI- and Value Added Tax.

The Costa Rican Government established a "Canasta Básica", a market basket of consumer products considered essential for the traditional household such as: foods, household cleaning supplies, school uniforms, shoes, basic construction products, agricultural chemicals, tools and medicines. The prices of these products are monitored to reflect current economic conditions. The “Canasta” is reviewed regularly and changed almost every year to reflect changes in popular consumption. The most recent changes to the “Canasta Básica” were done in March 2019.

U.S. export pricing generally excludes the cost of U.S. domestic marketing, allowing a lower base price and providing more latitude for negotiating margins that attract Costa Rican distributors, and maintaining competitive pricing in the market.  Virtually all exporters price their goods in dollars.

 
Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.


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Costa Rica Trade Development and Promotion Cost and Pricing