🇨🇷 Import Customs & Duties: Costa Rica
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
13%
CIF value + duty. IVA at 13% on all imports. Some basic food basket goods at reduced 1-2% or exempt.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-15% (smartphones 0%, laptops 0% under CAFTA-DR, TVs 15%) | HS 85 |
| Clothing | 15% (all garments 15%) | HS 61-62 |
| Footwear | 15% (all footwear 15%) | HS 64 |
| Food products | 1-15% (rice 35% but reducing under CAFTA-DR, meat 15%, dairy 15%, processed food 1-15%) | HS 01-24 |
| Machinery | 0-5% (industrial machinery 0%, tools 1%) | HS 84 |
| Cosmetics | 5-15% (perfumes 15%, skincare 5%) | HS 33 |
| Books | 0% | HS 49 |
| Toys | 5-15% (basic toys 5%, electronic toys 15%) | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $50 USD
Customs Clearance Process
Dirección General de Aduanas (DGA, hacienda.go.cr) under Ministry of Finance. TICA electronic declaration system. CAFTA-DR FTA with US reduces/eliminates many duties, significant preference for US goods. IVA (VAT) at 13% on all imports. Customs broker (agente aduanal) required for commercial shipments. Puerto Limón (Atlantic) and Puerto Caldera (Pacific) main ports.
What to Actually Expect
One of the most efficient customs systems in Central America. TICA electronic system works well. CAFTA-DR eliminates duties on many US goods. Express couriers (DHL, FedEx, UPS) clear in 1-2 days. Postal mail slower (1-2 weeks). 13% IVA adds to cost. Law 1% on CIF value applies. Relatively low corruption for the region. Well-educated workforce means professional customs service.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Required for pharmaceuticals, agrochemicals, firearms, explosives, and some food products. Sanitary permits from Ministry of Health (Ministerio de Salud) for food and cosmetics. MAG for agricultural products.
Certificate of Origin
CAFTA-DR certificate for US/Central America preferential rates. FTA certificates for EU, China, Singapore, Colombia, and other partners. Issued by PROCOMER or MEIC. Digital certificates available.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Costa Rica:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $5 | $14 | $19 |
| $200 | $15 | $28 | $43 |
| $500 | $45 | $71 | $116 |
| $1000 | $95 | $142 | $237 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Costa Rica
Frequently Asked Questions
What is the duty-free threshold for Costa Rica?
The duty-free (de minimis) threshold for imports into Costa Rica is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Costa Rica?
The VAT/tax rate on imports to Costa Rica is 13%. VAT applies to: CIF value + duty. IVA at 13% on all imports. Some basic food basket goods at reduced 1-2% or exempt.
How long does customs clearance take in Costa Rica?
Typical customs clearance in Costa Rica takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into Costa Rica?
To import into Costa Rica, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Costa Rica?
Costa Rica prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.