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Costa Rica Import Regs.: Temporary Entry

Questions and answers about prohibited imports, labeling requirements, customs valuation as well as tariffs & taxes of Costa Rica.

Costa Rica Import Regs.: Temporary Entry

Postby bridgat » Tue Nov 18, 2008 5:04 am

Costa Rica does not accept the ATA Carnet. In advance of shipment, the shipper should contact the Customs Office in Costa Rica to arrange for temporary entry. The shipper can fill out forms for temporary entry and need not pay tariffs or taxes. Upon leaving the country, the shipper should verify with customs that no part of the good has been sold. Two agencies that assist with forms for temporary entry are Castro Fallas or CAEL in Costa Rica.

Business travelers are allowed to enter a portable computer (laptop) into the country as a ' working tool' without payment of customs duties/taxes. There is no problem if this laptop contains encrypted software.

Before equipment is sent out of the country to be repaired, shipping of the equipment must be done as a temporary exportation, stating to the Costa Rican customs authorities that equipment is being sent out of the country to be repaired. When the repaired equipment comes back into the country, a copy of the temporary exportation documents must be presented at customs, along with documents covering the original importation. The invoice must indicate the CIF value of repairs (cost of parts and service cost). Duties/taxes are assessed on the CIF value of the repair & service costs, as invoiced.
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