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November 20, 2019
2019-2075

Costa Rica's Executive Power publishes a decree amending the General Customs Law regulations

The Decree amends the General Customs Law regulations.

Costa Rica's Executive Power published Decree No. 42017-H, amending the General Customs Law regulations.

Modified articles of the regulations

The Decree modified:

  • Article 9, "Competence of the Normative Directorate," first paragraph
  • Article 9 bis, "Functions of the Regulatory Directorate," subsection 1
  • Article 12, "Competence of the Department of Administrative Procedures," first paragraph
  • Article 13, "Functions of the Procedures Department Administrative," subsections a, e, g and q
  • Article 19, "Competence of the Statistics and Registries Department," first paragraph
  • Article 19 bis, "Functions of the Statistical Department and Registries," subsection r becomes subsection s
  • Article 22, "Competence of the National Valuation Body and Customs Verification," first paragraph
  • Article 23, "Functions of the Directorate of the National Customs Valuation and Verification Body," subsections m and y
  • Article 24, "Competence of the Department of Immediate Control of Customs Value"
  • Article 26, "Competence of the Fiscalization Directorate"
  • Article 26 bis, "Functions of the Fiscalization Directorate," subsection r
  • Article 29 bis, "Functions of the Department of Complaints and Special Operatives," subsection a
  • Article 35 bis, "Customs Management Functions," subsection p
  • Article 43, "Supervisory bodies," first paragraph

Additions to the regulations

The Decree:

  • Added subsections q and r to Article 9 bis and changed the order of the current subsections from q to s
  • Added subsections t and u to Article 13 and changed the order of the subsections from t to v
  • Added subsections z, aa, bb, cc, dd, ee, ff, gg, hh, ii, jj, kk, ll, mm, nn, oo, pp to Article 23 and changed current subsection y to subsection qq
  • Added subsections r, s, t, u, v, w, x, y, z, aa, bb, cc, dd, ee, ff, gg, hh, to Article 26 bis and changed current subsection r to subsection ii

Eliminated articles

The Decree eliminated:

  • Article 14 bis (i)
  • Article 15, paragraph 2
  • Article 15 bis (h)
  • Article 25 bis (c)
  • Article 26 bis (h)

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Contact Information
For additional information concerning this Alert, please contact:
 
Ernst & Young, S.A., San José, Costa Rica
   • Rafael Sayagués (rafael.sayagues@ey.com)
   • Juan Carlos Chavarría (juan-carlos.chavarría@cr.ey.com)
   • Carolina Palma (carolina.palma@cr.ey.com)
   • Ana G Sánchez Wellermann (gabriela.sanchez@cr.ey.com)
   • José Martínez Loría (Jose.Martinez.Loria@cr.ey.com)
   • Mariana Herrera (Mariana.Herrera.Quiros@cr.ey.com)
   • Daniela Torres Gatica (Daniela.Torres.Gatica@cr.ey.com)
Latin American Business Center, New York
   • Ana Mingramm (ana.mingramm@ey.com)
   • Pablo Wejcman (pablo.wejcman@ey.com)
   • Enrique Perez Grovas (enrique.perezgrovas@ey.com)