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

March 20, 2020
2020-5417

Costa Rica’s General Directorate of Customs publishes directive to control export and re-export of medical supplies

In light of the COVID-19 pandemic, the Costa Rican General Directorate of Customs published, on 18 March 2020, Directive DGA-003-2020 to control the export and re-export of medical supplies. This directive responds to the national emergency declared through Executive Decree No. 42227-MP-S.

Objectives

To avoid a shortage of medical supplies, this directive controls the export or
re-export of products for surgical use. The goods subject to the directive include:

  • Disposable caps
  • Safety glasses
  • Disposable boots
  • N95 or FFP2 respirators
  • Disposable surgical masks
  • Disposable level 2 waterproof gowns in sizes S, M, L, XL
  • Nitrile gloves in size M, L, S
  • Fully automated polymerase chain-reaction testing systems for the detection of pathogens from biological samples without prior manual treatment (respiratory viruses) and the reagents
  • Dacron swabs

 

Scope

This directive is mandatory for all customs officials, auxiliaries of the customs public function, importers, and exporters.

Validity

This directive is effective from its publication date (18 March 2020) until the national emergency ends.

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

ATTACHMENT

 

 
 

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 © 2023, 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