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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: 2203.00.00.00.11, 2203.00.00.00.12, 2203.00.00.00.13, 2203.00.00.00.91, 2203.00.00.00.92 y 2203.00.00.00.93.
For additional information with respect to this Alert, please contact the following:
· Rafael Sayagués | rafael.sayagues@ey.com
· Juan Carlos Chavarría | juan-carlos.chavarria@cr.ey.com
· Carolina Palma | carolina.palma@cr.ey.com
· Gabriela Sánchez | gabriela.sanchez@cr.ey.com
· José Martínez | jose.martinez.loria@cr.ey.com
· Jacqueline Alfaro | jacqueline.alfaro@cr.ey.com