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Zonos grade for Costa Rica’s ease of importing goods: C
Ease of doing business 3/5
- Costa Rica’s educated labor force, low levels of corruption, proximity to the U.S., and free trade zone offer a strong market for retailers to do business.
- Costa Rica’s lacking infrastructure and fiscal deficit hinder the ease of doing business.
Landed cost fairness 3/5
- The duty and tax rates are reasonable.
- 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 regulations 3/5
- Costa Rican customs procedures are complex and bureaucratic, but improvements are being put in place.
Availability and accessibility of shipping 5/5
- 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 method 5/5
- Costa Rica accepts a variety of online payment methods, such as credit/debit cards, ewallets, PayPal, and bank transfers.
Market opportunity 4/5
- The immature state of Costa Rica’s economic framework creates an unfavorable market.
- Costa Rica’s geographic proximity to the U.S. presents a large market of potential consumers.
- Costa Rica’s high percentage of internet users gives sellers the potential for high ecommerce success.
Key stats for Costa Rica
| Population | 5.21 million (2023) |
| GDP | $68.5 billion USD (2022) |
| GDP per capita | 12,894 USD (2022) |
| Internet penetration | 81.6% of the population use the internet (2022) |
| Ecommerce users | 45% of the population shop online (2022) |
| 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/₡ |
Landed cost for Costa Rica
The landed cost for a cross-border transaction includes all duties, taxes, and fees associated with the purchase. This includes:
- Product price
- Shipping
- Duties
- Taxes
- Fees (currency conversion, carrier, broker, customs, or government fees)
Costa Rica de minimis, tax, and duty
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
Duty and tax de minimis
- Duty and tax de minimis: 50 USD
Applied to the CIF value of the order
De minimis value
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 USD. 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.
Value-added tax (VAT)
- Standard rate: 13%
Applied to the CIF value of the order
VAT- Value-added tax
The standard VAT rate is 13%; it is applied to the CIF value of the order. There are certain items that are exempt from the VAT, such as staple foods, school uniforms, etc.
Range of duty rates
- Range of average duty rates: 1-15%
- Average rate: 5.6%
Applied to the CIF value of the order
Import duty
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.
Other import fees
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.
Landed cost examples
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:
Trade Agreements
Costa Rica has at least 15 trade agreements that offer a zero or highly discounted duty rate for goods manufactured in participating countries.
Costa Rica is a member of the World Trade Organization
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.
Customs resources
Costa Rica’s Customs authority
Customs and Trade Archives - CostaRicaLaw
Customs refund in Costa Rica
Talk to your carrier about customs refunds.
Shipping and compliance
Top courier services:
- DHL
- FedEx
- UPS
- Correos de Costa Rica
- Skypostal
Depending on the courier, additional shipping fees may include:
- Tracking
- Insurance
- Fuel surcharge
- Remote delivery charge
- Signature fee
- Overweight or oversized fee
- Special handling fee
- Dangerous goods fee
- etc.
Documentation and paperwork
Prohibited, restricted, and controlled imports into Costa Rica
Government agencies regulate 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:
- Acids
- Animal products
- Chemicals
- Cosmetics
- Non-prescription drugs
- Flammables
- Foodstuffs
- Dry ice
- Infectious substances
- Log and timber products from Liberia
- Oxidizers
- Plants and plant products
- Poisons
- Radioactives
- Telecommunications equipment
- And more
Restricted items:
- Ozone-depleting substances
- Asbestos
- Cosmetics
- Pharmaceuticals
- Medicines are restricted
- Weapons and ammunition
Legal regulations for businesses
Import permits
Import permits are required for the following:
-
Pharmaceuticals
-
Cosmetics
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Drugs
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Medical devices
-
Chemicals
-
Food products
- Must be registered the first time they are imported
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Certain chemical products
- Solvents and precursors
-
Toxic substances
-
Insecticides
-
Pesticides
-
Agricultural chemicals
Tips for exporting from Costa Rica
Next steps
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FAQ
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 goods
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 the following: