Interpretation Of Costa Rica'S Foreign Trade Regulations

According to the plant quarantine law and regulation No. 32994, the National Plant Protection Institute (SFE) is responsible for plant protection, import and export of plant and plant products, plant quarantine certificates, and registration and approval of all agricultural chemicals or biological products.

SFE also has the right to prohibit the import of potentially hazardous goods or products, and to control the trade and use of genetically modified agricultural products.

According to the animal safety protection act, the National Animal Safety Protection Institute (SENASA) is responsible for animal safety, animal disease prevention and control and traceability, meat products safety, animal feed, veterinary drugs, genetically modified products, and residues detection. It also has the right to prohibit the import of goods or products with potential hazards.

Health and quarantine work is carried out at the border, customs or other places designated by the Ministry of agriculture, animal husbandry and animal husbandry.

Both plant and animal products must be inspected and quarantined.

Plants, botanical products, plant by-products, animal products, animal products and animal by-products must have plant quarantine or animal quarantine certificates issued by relevant agencies of the country of origin when importing to Costa Rica.

All imported GM products should not only meet all the requirements for imported products, but also be certified by the biosafety Committee.

Costa Rica has included the inspection and quarantine provisions in all bilateral or regional trade agreements.

These articles are based on WTO's agreement on inspection and Quarantine of animals and plants.

Costa Rica classifies imports according to the Central American Tariff System (SAC).

Costa Rica's tariffs are divided into import duties and surcharges.

The additional tax is based on law 6946th, with a duty rate of 1%, which applies to all imported goods, with only a few exceptions (e.g.:

Covered imports, WTO commodities on information technology agreements, commodities benefited from the Export Processing Zone Act No. 6695th, medical surgical equipment and medicines, etc.

Except for special permission.

Most animal products, medical products and foodstuffs belong to the ad valorem tax, which is applicable to the CIF price.

Both domestic and imported commodities are collected: (1) general sales tax (IGV, tax rate is generally 13%); (2) choose consumption tax (ISC); (3) special tax on alcohol and non-alcoholic beverages, bath soap and so on; (4) Municipal Development Promotion tax (IFAM); (5) farming development tax (IDA).

The following commodities are exempt from general sales tax: (1) basic food; (2) agricultural machinery tires; (3) veterinary drugs and veterinary medical equipment; (4) agricultural equipment and pesticides; (5) medicine; (6) kerosene; (7) fishery diesel oil; (8) books; (9) music works; (10) domestic paintings; (11) funeral products; (11) export commodities and Costa Rica commodities imported during the year after export.

The consumption tax targets are: beer, wine and other fermented beverages; mixed fermented beverages; whisky with alcohol content below 80%; liquor, spirits and other strong beverages; cigars, cigarettes and other tobacco; domestic appliances; automobiles; frankincense; coatings; cosmetics; hair products.

The targets for Municipal Development Promotion tax are spirits, distilled beverages and other strong drinks.

The targets for farming development tax are cigarettes, spirits, distilled beverages and strong beverages, beer, soft drinks and carbonated drinks.