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March 16, 2023

Costa Rican Customs Authorities communicate end of temporary relief for maritime freight costs

Costa Rica's General Customs Directorate has communicated through Circular MH-DGA-CIR-0009–2023, that on 30 March 2023, the term of validity of Law No. 10.162 "Temporary relief for maritime transportation costs for national imports, in order to mitigate the container crisis" will expire. This Law grants benefits on the determination of the taxable base of duties on the import of goods by maritime transport.

Therefore, as of 31 March 2023, the freight values actually paid must be declared.


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