Costa Rica outlines requirements for qualifying as approved exporter under certain free trade agreements

Local contact

EY Global

29 Jun 2022
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Costa Rica

In regulations published on 27 June 2022, Costa Rica outlined the requirements that exporters must meet to qualify as an approved exporter under certain international trade treaties and other agreements in force in Costa Rica.

An “approved exporter” is any exporter that frequently ships products under certain free trade agreements (FTAs). Approved exporters may complete origin declarations certifying that their products qualify for FTA tariff rates, irrespective of the products’ value.

The requirements outlined in the regulations apply to the Free Trade Agreement between Peru and Costa Rica; the Association Agreement between Central America and the European Union; the EFTA-Central America Free Trade Agreement; and the UK-Central America Association Agreement.


For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica
  • Rafael Sayagués
  • Juan Carlos Chavarría
  • Carolina Palma
  • Ana G Sánchez Wellermann
  • José Martínez Loría
  • Jacqueline Alfaro
  • Daniela Amador Morales
  • Daniela Torres Gatica
  • Mariano Fernández
  • Cindy Bermúdez Arce
  • Sofia Rodriguez Piedra
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman
  • Enrique Perez Grovas
Ernst & Young Abogados, Latin America Business Center, Madrid
  • Jaime Vargas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo
  • Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.