Costa Rica’s General Customs Directorate issues guidelines on processes and operations in free trade zones for public comment

Local contact

EY Global

11 Nov 2021
Subject Tax Alert
Jurisdictions Costa Rica

The guidelines would help companies make the proper adjustments to their processes and operations for logistics services provided in free trade zones.

Costa Rica’s General Customs Directorate issued “Guidelines for the Procedures Carried out by Free Zone Companies for the Category of Logistics Services” for public comment. Interested parties have 10 days from 2 November 2021 to comment on the guidelines. The guidelines establish adjustments that may be made to processes and operations of companies in free trade zones offering logistics services for the transit, temporary storage, mobilization and exit of goods.

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.