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02 December 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.

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For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica

Rafael Sayagués | rafael.sayagues@ey.com

Juan Carlos Chavarría | juan-carlos.chavarria@cr.ey.com

Carolina Palma | carolina.palma@cr.ey.com

Ana G Sánchez Wellermann | gabriela.sanchez@cr.ey.com

José Martínez Loría | jose.martinez.loria@cr.ey.com

Daniela Torres Gatica | daniela.torres.gatica@cr.ey.com

Daniela Amador Morales | daniela.amador@cr.ey.com

Cindy Bermúdez Arce | cindy.bermudez@cr.ey.com

Mariano Fernández | mariano.fernandez@cr.ey.com

Michael Murcia Angulo | michael.murcia@cr.ey.com

Sergio Valenciano | sergio.valenciano@cr.ey.com

Ernst & Young LLP (United States), Latin American Business Center, New York

Ana Mingramm | ana.mingramm@ey.com

Lucas Moreno | lucas.moreno@lan.ey.com

Enrique Perez Grovas | enrique.perezgrovas@ey.com

Pablo Wejcman | pablo.wejcman@ey.com

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

Raul Moreno, Tokyo | raul.moreno@jp.ey.com

Luis Coronado, Singapore | luis.coronado@sg.ey.com

Document ID: 2021-6318

 
 

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