Costa Rica Import Duties & Taxes Explained

Your shipment to Costa Rica incurs import charges only when the CIF value (goods plus shipping and insurance) exceeds $50 USD. Above this threshold, you'll pay Import VAT (IVA) at 13%, Customs Duty ranging from 0% to 15%, and a 1% Law 6946 Surcharge, plus carrier brokerage fees typically starting at $15 to $25 USD.

The 13% tax is Costa Rica's Import VAT (IVA), which applies to most shipments exceeding the $50 USD de minimis threshold. Your shipment will have this calculated on the landed cost, including the value of goods, shipping, insurance, and any applicable customs duties.

Shipments with a total CIF value (goods plus shipping and insurance) under $50 USD are generally exempt. Once your package exceeds this $50 threshold, you will be taxed on the full amount, not just the excess.

Yes, almost all imports are subject to a 1% Law 6946 surcharge calculated on the CIF value. Additionally, specific items like electronics or appliances may incur a Selective Consumption Tax ranging from 0% to over 50%.

Customs duties typically range from 0% to 15% depending on the item classification. While US goods may qualify for 0% under CAFTA-DR, this usually requires a formal Certificate of Origin that is rarely available for individual online purchases.

Costa Rica uses the CIF method, meaning taxes are calculated on the cost of goods plus shipping and insurance fees. Your final tax bill will be based on this combined total rather than just the item price.

Yes, carriers like DHL or FedEx charge brokerage fees for processing customs declarations, typically starting around $15–$25 USD. These fees are separate from government taxes and are collected by the carrier upon delivery.

The Ministerio de Hacienda (Customs Department) assesses the duties and taxes, but the carrier usually collects these fees on your behalf before releasing the package. You will need to pay these amounts directly to the courier.

You can estimate costs by adding 14% (13% VAT + 1% surcharge) and potential duties to your CIF value, though final amounts depend on item classification. Keep in mind that carrier brokerage fees will add an additional fixed cost to the total.

Yes, household appliances, electronics, and vehicles are often subject to a Selective Consumption Tax (ISC) that can range from 0% to over 50%. These luxury or specific goods incur significantly higher total costs than standard merchandise.