Costa Rican Customs Authorities adjust Customs Information System (TICA) to eliminate 10% tax on imported beers

Local contact

EY Global

9 Mar 2023
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Costa Rica

On 22 February 2023, the Law N° 10.337, which eliminates the 10% tax that was calculated on the total import cost of imported beer entered into force, after its publication in the Official Gazette. (See EY Global Tax Alert, Costa Rica's President signs law that eliminates 10% tax on imported beer, dated 20 February, 2023.)

Consequently, the Directorate General of Customs (DGA) communicated through Circular No. MH-DGA-CIR-0007-2023 that the Customs Information System (TICA) was adjusted to eliminate the charge of the 10% tax on the import of beers under the following subheadings: 2203., 2203., 2203., 2203., 2203. and 2203.


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

  • Gabriela Sánchez

  • José Martínez

  • 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.