Costa Rica's General Directorate of Customs establishes two new categories of temporary importation for vessels

Local contact

EY Global

2 Dec 2021
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Costa Rica

The resolution establishes new categories for the temporary importation of vessels and the requirements for temporarily importing those vessels.

In accordance with the Central American Uniform Customs Code IV (CAUCA IV) and regulations (RECAUCA IV) and Law No. 9977, "Promotion of tourist marinas and coastal development," Cost Rica’s General Directorate of Customs issued Resolution RES-407-2021, creating two new categories for the temporary importation of vessels. Under the resolution, the new categories are the temporary importation of vessels for tourist purposes and the temporary importation of chartering vessels.

The resolution allows taxpayers to temporarily import vehicles, equipment and articles that the vehicles carry on board (e.g., jet skis, surfboards, inflatable boats, boards with oars for surfing).

The resolution establishes: (1) the requirements for the temporary importation of vessels for tourist purposes and the temporary importation of chartering vessels; (2) the beneficiaries of the regime; and (3) the deadlines for temporarily importing the vessels. It also explains the consequences: (1) if the vessels are temporarily imported after the deadlines; (2) of not presenting a guarantee to Customs; and (3) if the taxpayer provides a purpose on the documentation for the vessels that differs from their actual purpose.


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

  • 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
  • Ana Mingramm

  • Lucas Moreno

  • Enrique Perez Grovas

  • Pablo Wejcman

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.