Costa Rica’s General Directorate of Customs authorizes a new category of goods that may be imported under the temporary import regime

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EY Global

21 May 2021
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Costa Rica

The new resolution allows certain government agencies to temporarily import goods intended for national emergencies, such as medical supplies.

Costa Rica’s General Directorate of Customs has published a resolution authorizing a new category of imported goods under the temporary import regime called “Temporary Imports of Goods by National Emergency Declaration, by means of Resolution RES-DA-186-2021.” The resolution makes it easier for certain government agencies to import goods needed for national emergencies.

The resolution was issued in response to the emergency declaration issued by the Executive Power in Executive Decree No 4222-MP-S, due to the COVID-19 pandemic.

The resolution applies to the Ministry of Health, the National Commission for Risk Prevention and Emergency Attention and the Costa Rican Social Security Fund. Under the resolution, those government agencies may temporarily import goods that are intended for a national emergency, including medical, surgical, laboratory and similar equipment and supplies. The imported goods must be used for non-profit purposes.

In addition, the importer is not required to provide a guarantee for the taxes on the imported goods and the imported goods may remain in the country as long as the emergency declaration is active. The resolution establishes that these goods will have priority over other goods and customs location managers must have the required personnel to process the distribution of these goods, even during non-business hours.


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
  • Mariana Herrera
  • Daniela Torres Gatica
  • Mariano Fernández
  • Cindy Bermúdez
Ernst & Young LLP (United States), Latin American Business Center, New York
  • 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.