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March 20, 2020

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.


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



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


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




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