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April 18, 2022
2022-0633

Costa Rica's Ministry of Economy, Industry and Commerce imposes additional ad valorem duty on sugar imports from Colombia

Sugar imports from Colombia have exceeded the volume allowed for the exemption from the additional ad valorem duty. As a result, sugar imports that fall under certain tariff codes will be subject to a higher tariff rate.

Through Statement DGA-007-2022, Costa Rica's General Customs Directorate announced sugar imports of Colombian origin corresponding to tariff codes 1701.99.00.00.10 and 1701.99.00.00.99 will be subject to the additional ad valorem duty. The additional ad valorem duty will apply because sugar imports from Colombia have exceeded the volume allowed for the exemption from the additional ad valorem duty, as established in Resolution RES-DGA-500-2020 of November 25, 2020.

The resolution established the exemption from the additional ad valorem duty for certain countries, including Colombia. The exemption applies as long as the imports do not exceed 3%, the equivalent of 796.12 metric tons.

The following table outlines how the additional ad valorem duty applies:

Tariff code

Effective start date

Expiration date

Ad valorem percentage

Additional percentage point increase

Total ad valorem percentage

170199000010

08/19/21

08/18/22

45

18.46

63.46

08/19/22

08/19/23

45

9.23

54.23

170199000099

08/19/21

08/18/22

45

18.46

63.46

08/19/22

08/19/23

45

9.23

54.23

 

08/20/23

 

45

0

45

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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 )
   • Jacqueline Alfaro (jacqueline.alfaro@cr.ey.com)
   • Daniela Torres Gatica (daniela.torres.gatica@cr.ey.com)
   • Daniela Amador Morales (daniela.amador@cr.ey.com)
   • Cindy Bermúdez Arce (cindy.bermudez@cr.ey.com)
   • Mariano Fernández (mariano.fernandez@cr.ey.com)
   • Sofia Rodríguez Piedra (sofia.m.rodriguez@cr.ey.com)
Latin American Business Center, New York
   • Ana Mingramm (ana.mingramm@ey.com)
   • Lucas Moreno (lucas.moreno@lan.ey.com)
   • Pablo Wejcman (pablo.wejcman@ey.com)
   • Enrique Perez Grovas (enrique.perezgrovas@ey.com)