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March 9, 2023

Costa Rican Customs Authorities adjust Customs Information System (TICA) to eliminate 10% tax on imported beers

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., 2203., 2203., 2203., 2203. y 2203.


For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific