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.
