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On 15 February 2023, the President of Costa Rica signed the law that modifies articles 36, 37 and 39 of the Liquor Sales Law (Law No. 10 of 9 October 1936). The bill eliminates the 10% tax that was calculated on the basis of the total import cost of imported beer. However, this tax does not apply to local beer.
This law will allow Costa Rica to comply with the provisions of the GATT of the World Trade Organization, to which the country has been a party since 1990, specifically with the principle of national treatment, which requires that imports be treated no less favorably than the same or similar domestically-produced goods.
This law will enter into force as of the date of its publication in the Official Gazette.
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
Jacqueline Alfaro
Ernst & Young LLP (United States), Latin American Business Center, New York
Lucas Moreno
Ana Mingramm
Pablo Wejcman
Enrique Perez Grovas
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.
