Ease of doing business3 / 5 | - There are no notable trade barriers affecting the entry of most goods and services into Costa Rica. |
- Costa Rica’s lacking infrastructure and fiscal deficit hinder the ease of doing business. | |
Landed cost fairness3 / 5 | - The duty and tax rates are moderate. |
- Costa Rica’s duty and tax de minimis are both low, so most imports will have duty and/or tax charges, which can result in a relatively high landed cost. | |
Flexibility of legal regulations3 / 5 | - Costa Rican customs procedures are complex and bureaucratic, but improvements are being put in place. |
Availability and accessibility of shipping5 / 5 | - Most major carriers ship to Costa Rica, and its close proximity to the United States (U.S.) allows for easier shipping. |
Accessibility and variety of payment methods5 / 5 | - Costa Rica accepts a variety of online payment methods, such as credit/debit cards, ewallets, PayPal, and bank transfers. |
Market opportunity4 / 5 | - The immature state of Costa Rica’s economic framework creates an unfavorable market. |
Population | 5.14 million (2021) |
GDP | $61.5 billion United States dollar (USD) (2021) |
GDP per capita | $9,750 USD (2021) |
Internet penetration | 81.2% of the population use the internet. (2021) |
Ecommerce users | ~50% of the population shop online. (2021) |
Leading product categories | Entertainment, electronics and IT, clothing, shoes, and jewelry |
Preferred online payment method(s) | Credit or debit cards, ewallets, PayPal, and bank transfers |
Languages | Spanish and English |
Currency | Costa Rican colón / CRC / ₡ $1 USD = ₡665.20 CRC (May 2022) |
Landed cost is the total price of getting a purchase to the customer's door, which includes product price, shipping, duties, taxes, and fees such as currency conversion, carrier, broker, customs, or government fees.
CIF: CIF (cost, insurance, freight) is a method for calculating import taxes or duties, where the tax is calculated on the cost of the order plus the cost of freight, and insurance.
Further explanation of duty, tax, and de minimis is provided below the table.
Duty and tax de minimis | Value-added tax (VAT) | Range of duty rates |
| - Duty de minimis: $50.00 USD
Duty and tax will be charged only on imports into Costa Rica where the total CIF value of the import exceeds Costa Rica’s minimum value threshold (de minimis), which is $50.00. In the Costa Rican colón currency, $50 USD is roughly equivalent to ~₡32,790 (April 2022). Anything under the tax de minimis value will be considered a tax-free import, and anything under the duty de minimis value will be considered a duty-free import.
The standard VAT rate is 13%. There are certain items that are exempt from the VAT, such as staple foods, school uniforms, etc.
Costa Rica’s import duty ranges from 1-15%. The average duty rate is 5.6%. The Costa Rican Government has been lowering duty charges over recent years.
Excise tax: Some imports incur an excise tax. These items include wine and beer, new and used vehicles, and some appliances.
Surcharge: Certain imports can also incur a surcharge from Costa Rica’s Central Bank (Banco Central de Costa Rica). However, surcharges are usually only on goods that are also manufactured in Costa Rica or in other parts of Central America.
Below are sample landed cost breakdowns for Costa Rica (one below the de minimis threshold and one above), which were calculated using Zonos Quoter:
Landed cost for a shipment to Costa Rica below the de minimis value:
Landed cost for a shipment to Costa Rica above the de minimis value:
Costa Rica has at least 15 trade agreements that offer a zero or highly discounted duty rate for goods manufactured in participating countries.
As a member of the World Trade Organization (WTO), Costa Rica must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if one country reduces duties by 10% for a particular WTO country, the MFN clause states that all WTO members will receive the same 10% reduction.
Talk to your carrier about customs refunds.
Customs and Trade Archives - CostaRicaLaw
Depending on the courier, additional shipping fees may include tracking, insurance, fuel surcharge, remote delivery charge, chain of signature fee, overweight or oversized fee, special handling fee, or dangerous goods fee.
Many government agencies may be involved in regulating imports.
Restricted items are different from prohibited items. Prohibited items are not allowed to be imported into a country at all. Restricted items are not allowed to be imported into a country unless the importer has approval or a special license. Controlled goods have military or national security significance.
Prohibited items
Restricted items
Import permits
Import permits are required for the following:
Pharmaceuticals
Cosmetics
Drugs
Medical devices
Chemicals
Food products
Certain chemical products
Toxic substances
Insecticides
Pesticides
Agricultural chemicals
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What are the most popular online stores in Costa Rica?
The most popular stores are as follows: Amazon.com, eBay.com, Encuentra24.com, and Mercadolibre.co.cr.
A cross-border guide to Costa Rican ecommerce, shipping, and importing goodsÂ
If you are looking to grow your ecommerce business into Costa Rica, you’ve come to the right place. In our guide, created by Zonos' cross-border experts, you will find up-to-date duty and tax rates, landed cost breakdown examples, and detailed information on restrictions, trade agreements, required import documentation, and more.