Costa Rica´s Economic Affairs Commission of the Legislative Assembly approves reform of General Customs Law

Local contact

EY Global

26 Oct 2021
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Costa Rica

The bill would change the customs law, including modifying the provisions aimed at preventing smuggling, establishing new rules for deferred payments, and modifying the procedural rules for imports. Taxpayers should continue to monitor the progress of this bill through the Legislative Assembly.

On 19 October 2021, Costa Rica’s Economic Affairs Commission of the Legislative Assembly approved a bill that would reform the General Customs Law.

The bill would modify the provisions aimed at preventing smuggling, as well as the provisions on fines. It also would establish new rules for deferred payments and incorporate “authorized economic operator” into the General Customs Law. Additionally, the bill would make procedural changes for imports and expand customs tax fraud to include smuggling.


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

  • María Sequeira

  • José Martínez Loría

  • Daniela Torres Gatica

  • Daniela Amador Morales

  • Cindy Bermúdez Arce

  • Mariano Fernández

  • Michael Murcia Angulo

  • Sergio Valenciano

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.