Costa Rica

Specific Information

Partial tax exemption for returning Costa Rican citizens: Costa Rican citizens who have lived abroad for a minimum of 6 months may apply for a partial tax exemption. This exemption applies only for one item per type (for example, one microwave, one washing machine, one bed, one table, chairs, etc.). The shipper must obtain a certification from the Costa Rican consulate in the origin country indicating the number of years lived abroad. Additional formalities for this status must be completed in Costa Rica.

Important restriction: If the transferee is a Costa Rican resident who has not lived outside Costa Rica for longer than 12 months, they cannot import any household goods into the country.

Customs clearance timeline: Approximately 22 working days once the shipment has arrived at the bonded warehouse in San José (per FIDI, November 2023). The IAM guide (2018) stated approximately 10 business days; the longer FIDI timeframe is more current and should be used for planning purposes.

Physical inspection: Mandatory for all shipments. Costa Rican customs authorities verify that there are no differences between the quantities and weights declared on the shipping documents and the actual shipment contents.

Piece count and weight matching: The number of pieces and weight reported on the OBL must match the actual number of pieces and weight. If they do not match, customs will apply a fine of USD 500 and clearance will be delayed 4 to 6 weeks (per FIDI). The IAM guide (2018) stated the fine as USD 250; the FIDI figure of USD 500 is more recent and should be used.

ISPM 15: Liftvans, airvans, wooden crates, and boxes arriving in containers or single shipments must be fumigated per ISPM-15 guidelines and visibly marked on at least two opposite sides of the container in permanent black ink. Certain wood packing materials are exempt from ISPM-15 regulations; contact the destination agent for specifics. Additionally, Costa Rica has adopted ISPM-15 (also referred to as NIMF-15) for standardizing the treatment of wood packing materials used in international trade.

Wooden items: Wooden ornaments and hangers are not allowed. Wooden crates require a permit from the Ministry of Agriculture. Wicker and rattan baskets or any product made of those materials are not allowed (furniture made with wicker and rattan is allowed).

Duties & Taxes

Duty-free conditions: Diplomat shipments enter duty free. All other shippers (both foreigners and returning Costa Ricans) are subject to import duties and taxes. There is no general duty-free exemption for household goods shipments in Costa Rica.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Copy of shipper's passport (front page) or Costa Rican ID
• Rated original bill of lading or "Carta de Porte"
• Original vehicle property deed or original circulation permit
• Original purchase invoice
• Subject to DEKRA permits
• Additional documents for the motor vehicle import process must be presented in Costa Rica

Specific Information

Duties: Subject to taxes. Duties range from 45% to 70% of the retail value of a vehicle (per IAM guide). The import of motor vehicles is generally not recommended, as duties may exceed the value of the vehicle.

Total loss restriction: Vehicles that have been declared as "total loss" at the origin country cannot be imported.

Contact the destination agent for additional information on current duty rates and exemptions, as rates depend on the vehicle's value, year, model, cubic centimeters, and features.

Pets

• Copy of shipper's passport (front page) or Costa Rican ID
• Rated original AWB
• Health certificate (veterinary health certificate for export)
• Up-to-date vaccination cards, including rabies vaccination record
• Invoice or affidavit indicating the animal's value and characteristics
• Permit from the National Animal Health Service (SENASA)
• APHIS Form 7001 (international health certificate) is recommended for US-origin pets

Documentation timing: All documentation must be received by the destination agent prior to the arrival of the animal and is subject to examination upon arrival.

Rabies vaccination: Animals over 3 months of age must be vaccinated against rabies.

Quarantine: The FIDI guide (November 2023) states that pets are subject to mandatory quarantine. The IAM guide (2018) states that quarantine is not currently required unless the pet is deemed unhealthy upon examination, in which case the pet may be kenneled in a government facility. Given the discrepancy, shippers should confirm the current quarantine policy with the destination agent before shipping.

Taxes: Pet import is subject to payment of taxes.

CDC rabies risk status: Costa Rica is not on the CDC's list of high-risk countries for dog rabies. Standard CDC requirements apply for dogs returning to the United States from Costa Rica.

Common mistake: Failing to send documentation to the destination agent in advance of the animal's arrival. All paperwork must precede the pet.