The regulations establish the procedure for registering for the free trade zone regime and simplify the registration process for requesting to become a Customs Public Service Assistant.
Costa Rica’s Ministry of Foreign Trade and Ministry of Finance of Costa Rica published, in the Official Gazette, Decree No. 42813-MP-H-COMEX, which contains regulations that simplify the registration process for taxpayers that want to use the free trade zone regime or become a Customs Public Service Assistant. The decree is effective 18 April 2021.
In addition, the decree implements the guidelines applicable to the inspection of the beneficiary company’s facilities after it is granted authorization as a Customs Public Service Assistant.
The decree also establishes the document called the "Guide to inspection of facilities of companies benefiting from the Free Trade Zone Regime," which provides clear guidance to beneficiary companies on what conditions will be assessed by the Directorate-General of Customs when it inspects the beneficiary companies’ facilities.
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
- Maria Sequeira
- José Martínez Loría
- Mariana Herrera
- Daniela Torres Gatica
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.
