Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 7/31/2017
Customs duties for Costa Rica range from 1 to 15 percent ad valorem.  The reduction of tariffs in recent years has been an important factor behind the growth of imports of consumer goods from the U.S.  The Central America- Dominican Republic-United States Free Trade Agreement (CAFTA-DR), entered into force in Costa Rica on January 1, 2009 and immediately eliminated tariffs on 80 percent of U.S. exports.

Duties on imported raw materials, bulk grains, and oilseeds have been set at one percent since 1996. Costa Rica periodically reduces the applied tariff on rough rice and beans to meet local demand.  Duties on imported capital goods and most finished products are one percent and 15 percent, respectively.

Import Taxes, Including Value-Added Taxes, Purchase Taxes, Uplifts and Surcharges, and Provincial Taxes
A 13 percent value-added (sales) tax is imposed on the purchase of most goods and services (including imported goods) not intended for official use by central or local governments. Certain basic products (staple foods, school uniforms, etc.) are exempt.


Selective consumption (excise) taxes for many imported and domestic products have been reduced or eliminated.  However, excise taxes still apply to some products imported into the country such as: whiskey, wine and beer (10 percent);new and used vehicles (ranging from 30 to 50 percent, depending on the vehicle model);and some domestic appliances, such as domestic refrigerators (ranging from 30 to 40 percent).

Certain imports are also subject to Central Bank surcharges.  The surcharges are generally paid on goods that are also manufactured in Costa Rica or in the rest of Central America, unless purchased by the Central Government or local municipalities. The goods would be tax exempt if purchased by local municipalities.  The one-percent surcharge formerly imposed on raw materials for human consumption has been eliminated for imports from CAFTA-DR countries.

Duties and taxes are calculated as followed:


Table 17 – Costa Rica Import Tariffs Data
Tariff Tariff  Amount
Ad valorem dutyVariable;  Levied on the CIF (cost, insurance, freight) value of the item reported.
Selective consumption taxVariable;  Levied on the CIF (cost, insurance, freight) plus the ad valorem duty
Sales tax13%; Levied on the sum of the CIF (cost, insurance, freight) value, ad valorem duty, and selective consumption tax.
Surcharge (Law 6966)1%; One percent levied on the CIF (cost, insurance, freight) value only; (Eliminated for imports from CAFTA countries)
 

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.



Costa Rica Tariff Rate Quotas Import Duties