CUSTOMS DUTIES: AFGHANISTAN TO COSTA RICA

Overview of Customs Duties from Afghanistan to Costa Rica

Exporting goods from Afghanistan to Costa Rica involves navigating Costa Rica's customs framework, which has become increasingly accessible in recent years due to tariff reductions and trade liberalization efforts. Costa Rica maintains a moderate duty structure ranging from 1-15 percent ad valorem, with an average rate of 5.6 percent. The country has implemented various trade agreements that may provide preferential duty rates depending on the origin and classification of goods. Understanding the de minimis thresholds, value-added tax requirements, and documentation standards is essential for successful cross-border transactions.

General Duty Rates and Tax Structure

Import Category	Duty Rate Range	VAT Rate	Notes
Raw Materials, Bulk Grains, Oilseeds	1%	13%	Standard rate set since 1996
General Consumer Goods	1-15%	13%	Average rate: 5.6%
Wine and Beer	Varies by HS code	13%	Additional excise tax of 10% applies
Vehicles (New and Used)	Varies by HS code	13%	Excise tax applies
Staple Foods and School Uniforms	Varies by HS code	Exempt	VAT exemption applies

De Minimis Threshold and Valuation Methods

Costa Rica's de minimis threshold is $50 USD based on FOB (Free on Board) value. Imports with a total FOB value not exceeding this threshold are exempt from both duty and tax charges. For shipments exceeding this threshold, duties and taxes are calculated using the CIF (Cost, Insurance, and Freight) valuation method, which includes the product cost, freight charges, and insurance in the taxable base.

The standard Value-Added Tax (VAT) rate of 13 percent is applied to the CIF value of the order. Certain exemptions exist for staple foods and school uniforms. Additionally, some products incur excise taxes, including alcoholic beverages (10 percent), vehicles, and certain appliances. The Central Bank of Costa Rica may also impose surcharges on goods manufactured in Costa Rica or other Central American countries.

Required Documentation

• Bill of Lading or Air Waybill - proof of shipment and carrier information
• Commercial Invoice - detailed description of goods, quantities, unit prices, and total value
• Packing List - itemized breakdown of goods by package or container
• Certificate of Origin - documentation establishing country of origin for trade agreement eligibility
• Import License or Permits - where applicable for restricted or controlled goods
• Product Specifications and Technical Documentation - as required for specific product categories
• Insurance Documentation - proof of coverage for CIF calculations

Important Regulations and Restrictions

Costa Rican customs procedures are complex and bureaucratic, though the government has been implementing improvements to streamline processes. All shipments must be properly declared with accurate product descriptions and values to avoid penalties and delays. Prohibited and restricted imports are subject to government agency regulations, and certain product categories require pre-approval before importation.

Customs fees may apply in addition to duties and taxes, including carrier fees, customs broker fees, and government processing fees. These variable costs should be factored into landed cost calculations. The country's customs authority enforces strict compliance with documentation requirements, and incomplete or inaccurate submissions may result in shipment holds or rejection.

Trade Agreements and Preferential Rates

Costa Rica is a member of the World Trade Organization (WTO) and benefits from the Most-Favored-Nation (MFN) clause, which ensures non-discriminatory treatment among member countries. Most significantly, Costa Rica is party to the Central America-Dominican Republic-United States Free Trade Agreement (CAFTA-DR), which took effect on January 1, 2009. Under CAFTA-DR, 100 percent of U.S.-originating consumer and industrial goods have entered Costa Rica duty-free since January 1, 2015.

Costa Rica maintains at least 15 additional trade agreements offering zero or highly discounted duty rates for goods from participating countries. Exporters should verify whether Afghanistan or the specific product's origin qualifies for any preferential treatment under these agreements. The country has also eliminated tariffs on substantially all agricultural products and continues to phase out remaining tariffs on specific items through tariff-rate quotas (TRQs).

For accurate duty calculations specific to your product category and current trade agreement status, consult with customs brokers or contact Costa Rica's customs authority directly.