Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

December 16, 2019

Costa Rica requests comments on proposed Authorized Economic Operator Regulation

On 6 December 2019, Costa Rica’s Ministry of Finance and the Customs General Directorate requested comments on a newly released draft of the Authorized Economic Operator Regulation. Commenters have 10 business days (i.e., until 19 December 2019) to submit comments or recommendations about the draft.

The new regulation proposes new benefits for companies that are already certified as an Authorized Economic Operator (AEO), and those seeking certification.

According to Article 12 of the regulation, AEOs may claim the following benefits:

  1. Decrease in the percentage of physical and documentary inspections imposed on goods imported into Costa Rica
  2. Priority for physical and/or documentary inspections
  3. Priority when requesting customs procedures in the Customs National Service
  4. Coordination with the customs authorities for customs offices to extend hours to allow for border crossings, among other things
  5. Priority at border crossings
  6. Permission to use the “AEO Costa Rica” brand in company documentation and advertising
  7. Eligibility for pilot projects developed by the Customs National Service
  8. Priority during incidents or threats that close ports or borders
  9. Disclosure of the company's AEO certification in the Ministry of Finance’s digital media and at national and international events, with the company’s prior authorization
  10. Training in customs procedures and technical matters
  11. The ability to physically inspect goods in the importer’s facilities, instead of a specially designated port or bonded warehouse
  12. International recognition of the AEO through Mutual Recognition Agreements, indicating that the AEO operates a secure supply chain

Companies interested in making recommendations or comments on this new regulation, should email and

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



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more