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March 23, 2021
Costa Rica’s Ministry of Foreign Trade and Ministry of Finance issue regulations for registering for the free trade zone regime and as a Customs Public Service Assistant
The regulations establish the procedure for registering for the free trade zone regime and simplify the registration process for requesting to become a Customs Public Service Assistant.
Costa Rica’s Ministry of Foreign Trade and Ministry of Finance of Costa Rica published, in the Official Gazette, Decree No. 42813-MP-H-COMEX, which contains regulations that simplify the registration process for taxpayers that want to use the free trade zone regime or become a Customs Public Service Assistant. The decree is effective 18 April 2021.
In addition, the decree implements the guidelines applicable to the inspection of the beneficiary company’s facilities after it is granted authorization as a Customs Public Service Assistant.
The decree also establishes the document called the "Guide to inspection of facilities of companies benefiting from the Free Trade Zone Regime," which provides clear guidance to beneficiary companies on what conditions will be assessed by the Directorate-General of Customs when it inspects the beneficiary companies’ facilities.
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 Abogados, Latin America Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific