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December 2, 2021

Costa Rica's General Directorate of Customs establishes two new categories of temporary importation for vessels

The resolution establishes new categories for the temporary importation of vessels and the requirements for temporarily importing those vessels.

In accordance with the Central American Uniform Customs Code IV (CAUCA IV) and regulations (RECAUCA IV) and Law No. 9977, "Promotion of tourist marinas and coastal development," Cost Rica’s General Directorate of Customs issued Resolution RES-407-2021, creating two new categories for the temporary importation of vessels. Under the resolution, the new categories are the temporary importation of vessels for tourist purposes and the temporary importation of chartering vessels.

The resolution allows taxpayers to temporarily import vehicles, equipment and articles that the vehicles carry on board (e.g., jet skis, surfboards, inflatable boats, boards with oars for surfing).

The resolution establishes: (1) the requirements for the temporary importation of vessels for tourist purposes and the temporary importation of chartering vessels; (2) the beneficiaries of the regime; and (3) the deadlines for temporarily importing the vessels. It also explains the consequences: (1) if the vessels are temporarily imported after the deadlines; (2) of not presenting a guarantee to Customs; and (3) if the taxpayer provides a purpose on the documentation for the vessels that differs from their actual purpose.


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


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