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November 21, 2019

Costa Rica’s Executive Power publishes decree amending 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 l

  • 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)

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



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