Costa Rican General Customs Directorate issues procedures for scanning of containers and goods at entry into the country

Local contact

EY Global

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

Through Resolution N° MH-DGA-RES-0224-2023, the Costa Rican General Customs Directorate set forth the procedure for the scanning of containers and goods in port areas, upon their entry into the country.

This procedure regulates the exercise of customs control by non-intrusive technologies, for example, scanners.

According to the procedure, if a transport unit is assigned for a non-intrusive inspection, it will undergo a review via scanner and an analysis of the results of the inspection by the authorities of the Remote Inspection Center (CIR).

After this stage, the procedure will continue with the application of the selective risk criteria to determine whether the container will require a physical or documentary inspection, or whether it will be authorized for departure.

The procedure for the scanning of containers and goods upon entry into the country came into force on 28 February 2023.


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.