CUSTOMS DUTIES: UNITED STATES TO COSTA RICA

Overview of Customs Duties from United States to Costa Rica

Exporting goods from the United States to Costa Rica involves navigating a well-established customs framework with reasonable duty and tax rates. Costa Rica maintains a relatively business-friendly import environment with strong shipping infrastructure and proximity to the U.S. market. However, importers should be aware that Costa Rica's de minimis thresholds are low, meaning most shipments will incur duties and taxes. Understanding the applicable tariff rates, required documentation, and trade agreement benefits is essential for successful cross-border commerce.

General Duty Rates

Costa Rica's import duties range from 1 to 15 percent ad valorem, with an average rate of 5.6 percent. Duty rates are applied to the CIF (Cost, Insurance, and Freight) value of imported goods. The following table outlines typical duty rates for common product categories:

Product Category	Duty Rate Range	Notes
Raw Materials, Bulk Grains, Oilseeds	1%	Set since 1996
U.S. Consumer and Industrial Goods (CAFTA-DR eligible)	0%	Duty-free since January 1, 2015
Textiles and Apparel (CAFTA-DR eligible)	0%	Duty-free and quota-free when meeting rules of origin
U.S. Agricultural Products (CAFTA-DR eligible)	0%	Over 50% currently enter duty-free
General Imports (non-CAFTA)	1-15%	Average rate: 5.6%
Wine and Beer	10% (excise tax)	Additional to standard duty

Import Taxes and De Minimis Thresholds

Value-Added Tax (VAT): A standard 13 percent VAT is applied to the CIF value of most imported goods. Certain basic products including staple foods and school uniforms are exempt from VAT.

De Minimis Threshold: Costa Rica's de minimis threshold is $50 USD based on FOB (Free on Board) value. Shipments valued at or below this threshold are exempt from both duty and tax charges. Most imports will exceed this threshold and thus incur duties and/or taxes, resulting in relatively higher landed costs.

Required Documentation

• Commercial Invoice - Must include product descriptions, quantities, values, and seller information
• Bill of Lading or Air Waybill - Proof of shipment and carrier details
• Packing List - Detailed breakdown of contents and packaging specifications
• Certificate of Origin - Required for goods claiming CAFTA-DR preferential treatment
• Import License or Permit - Depending on product category
• Product-Specific Documentation - Such as health certificates for food items or compliance certificates for regulated goods

Important Regulations and Restrictions

• Customs Authority: All imports are processed through Costa Rica's official customs authority
• Excise Taxes: Additional excise taxes apply to wine, beer, new and used vehicles, and certain appliances
• Surcharges: The Central Bank of Costa Rica may impose surcharges on goods also manufactured in Costa Rica or other Central American countries
• Prohibited and Restricted Items: Certain items are prohibited or restricted from importation; verification with Costa Rican customs is recommended before shipment
• Labeling Requirements: Products must comply with Costa Rican labeling and marking standards
• Currency: All transactions conducted in Costa Rican colón (CRC) or USD

Trade Agreements and Preferential Rates

CAFTA-DR Agreement: The Central America-Dominican Republic-United States Free Trade Agreement took effect in Costa Rica on January 1, 2009, and has been instrumental in reducing tariffs. Key benefits include:

• 100 percent of U.S. originating consumer and industrial goods enter Costa Rica duty-free since January 1, 2015
• Nearly all textile and apparel goods meeting rules of origin requirements enter duty-free and quota-free
• More than 50 percent of U.S. agricultural exports currently enter duty-free
• Tariff-rate quotas (TRQs) provide duty-free access for specified quantities of certain agricultural products during phase-out periods

WTO Membership: As a World Trade Organization member, Costa Rica applies Most-Favored-Nation (MFN) status to all WTO members, ensuring non-discriminatory treatment for eligible goods.

Additional Trade Agreements: Costa Rica maintains at least 15 trade agreements offering zero or highly discounted duty rates for goods manufactured in participating countries.