October 1, 2019
Costa Rica’s General Customs Directorate publishes resolution on guidelines for commercial documents retained by auxiliaries of Customs Civil Service
Costa Rica’s General Customs Directorate published Resolution No.
In accordance with the Article 30(b) of the General Customs Law, auxiliaries of the Customs Civil Service must keep the documents and information used in a customs procedure for five years, unless special regulations require a longer period.
The Resolution sets out five situations in which auxiliaries must keep the records longer than five years. Those situations include:
The other situations can be found in Resolution No. RES-DGA-247-2019.
Companies that import goods should be aware of the correct handling of commercial documents. In addition, when the auxiliaries retain the commercial documents appropriately, the process for obtaining documents associated with a customs procedure is streamlined.
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