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May 9, 2023

Costa Rica establishes new inspection procedures for goods at Nicaragua border

  • The Costa Rica General Directorate of Customs has established new procedures for goods' inspection by other governmental authorities at the new Peñas Blancas Border Post.
  • Specifically, other governmental authorities may inspect goods for import or export without having a Customs Authority present, but must report the date and time of the inspection, as well as the name of the official who performed the inspection.

Due to the construction of Costa Rica's new Peñas Blancas Border Post, the General Directorate of Customs (DGA) has established, within the framework of the Border Integration Program implemented by the Ministry of Foreign Trade, specific procedures for the inspection of goods crossing the border.

In Circular MH–DGA–CIR–0027–2023, the DGA informs the public that other governmental authorities may inspect goods for import or export even if Customs Authority officials are not present.

In these situations, the other governmental authority responsible for executing the inspection must report the date and time of the inspection, along with the name of the official responsible for it. The declarant or carrier of the goods must also update the Information Technology Customs Control (TICA) system with information regarding the new customs seal that the government authority places on the container being transported.


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

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

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor


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