Costa Rica customs duties depend on the goods, their classification, customs value and the import procedure that applies. There is no single percentage that accurately describes every parcel, household shipment or vehicle. Before buying or shipping, request a written estimate that separates government charges from shipping and handling fees.
Reviewed 7 September 2026 using Ministry of Hacienda customs resources. Obtain a shipment-specific assessment before committing to a purchase or claiming an exemption.
What determines the import charges?
Start with the precise product description: its materials, function, model, condition and quantity. Hacienda’s tariff consultation system lists classifications, taxes and required documents. A product’s everyday name is not always enough to establish its tariff classification.
Ask the customs professional or courier to identify the classification used in its estimate. Confirm whether any preferential tariff treatment applies and what supporting evidence is required. The country from which a parcel is shipped should not be treated as proof of the product’s origin.
Purchase price and customs value are different questions
Keep the purchase invoice and evidence of payment. Freight and insurance can also affect customs valuation; Hacienda’s valuation guidance addresses these costs. Ask how the value was established and which exchange rate and charges are included in the calculation.
For used belongings, gifts or goods without a normal sales invoice, ask which valuation evidence and declaration procedure are accepted. Do not declare an invented low value or assume that a gift is automatically exempt.
Compare the total delivered cost
Request an itemized estimate covering the purchase, freight, insurance, applicable import taxes, customs handling, storage and delivery. Ask whether the quote is an estimate or a fixed contractual price, and what might change after inspection or document review.
A courier’s service fee is different from a government tax. Keep the invoices and customs paperwork so you can distinguish them. For online purchases, check our Amazon delivery guide for practical shipping questions.
Documents: confirm the checklist for your shipment
The required documents depend on the import procedure and goods. Ask about the invoice or accepted alternative, transport document, inventory, identification, authorizations and any product-specific permits. Confirm the required language and format instead of assuming every document needs the same translation treatment.
Check names, quantities, values and descriptions across the documents before dispatch. Ask who submits the declaration, who receives requests for additional information and who pays storage charges if clearance is delayed.
Household goods, baggage and vehicles
Do not treat accompanied baggage, a household move and a vehicle shipment as interchangeable procedures. Hacienda publishes a specific household-goods policy, and eligibility and documentation should be checked for the actual shipment.
Our household-shipping guide covers inventories, quotes and arrival planning. Vehicles require a separate review of customs treatment, registration and inspection arrangements. Confirm those steps before shipping rather than relying on a blanket tax range or a fixed deadline in a general article.
Exemptions require a separate eligibility check
Do not assume that being a new resident makes every purchase or shipment tax-free. Ask the responsible authorities and your customs professional to confirm the legal basis, beneficiary, eligible goods, application timing and conditions for any exemption you intend to claim.
Obtain confirmation of the required approval before relying on an exemption in your budget. Ask what happens if approval is delayed or refused and whether later sale, transfer or use of the goods is restricted. Residency requirements should be checked separately with DGME.
For a proposed tax-free import, ask for a written answer identifying the relevant exemption, the specific beneficiary and covered goods. Keep the approval number with the declaration and verify any limits on quantity, value, timing or later disposal. Preferential tariffs based on origin, household-goods treatment and a personal exemption are different legal routes. A seller or moving company cannot create eligibility simply by calling a shipment “tax-free.”
Electronics and other special items
For electronics, keep the model and serial number, check warranty coverage and confirm whether the item needs any additional authorization. Ask the carrier about batteries and transport restrictions before packing. Do not assume all electronics have the same import rate.
Flag food, plants, animal products, medicines, chemicals and weapons for individual review. Some goods are restricted, require permits or cannot be imported under the procedure you planned. Confirm the exact item with the relevant authority rather than relying on a broad “personal use” label.
Importing machinery: prepare a technical file before shipping
A description such as “used machinery” is not enough for a dependable landed-cost estimate. Ask the seller for the manufacturer, model, serial number, function, year, condition and supporting technical specifications. Have a customs professional review the classification and applicable requirements for the exact equipment before you arrange transport.
- Value and ownership: retain the purchase invoice, payment evidence and details of accessories or parts included in the sale.
- Dimensions and weight: request packed measurements and the handling or lifting instructions needed by the carrier.
- Power and operation: check electrical supply, fuel, replacement parts and whether local technicians can service the equipment.
- Condition: document defects, previous use and any residues. Ask whether cleaning, inspections or other controls apply, especially to equipment used with soil, plants, animals or food.
- Separate components: identify batteries, oils, refrigerants and other materials that the carrier or authorities may need to assess separately.
Request a written quote that distinguishes taxes from freight, insurance, port handling, brokerage, storage, inland delivery and installation. Confirm who is responsible for unloading at the final site and what access is required. A machine that is inexpensive at the point of sale may be costly to transport or put into operation.
Use the official tariff resources below with professional classification advice. Do not assume machinery is duty-free because it will be used in a business, or that all used equipment follows one rule. This checklist is for preparing a shipment assessment, not an approval to import a particular machine.
Official customs resources
- Hacienda: tariff, tax and document consultation.
- Hacienda: customs policies and current notices.
- Hacienda: invoice information and valuation adjustments.
- Household-goods policy, dated September 2020 and listed by Hacienda.
Importing food: check the product before sending it
Food clearance depends on ingredients, processing, origin, quantity and the import route. A sealed package, gift label or personal-use description is not a universal exemption from sanitary controls. Send the relevant authority the exact product name, ingredient list, presentation and country of origin before buying or packing it.
For plant products, the Servicio Fitosanitario del Estado asks for the product, presentation and origin before identifying requirements. Its online-purchase guidance covers personal shipments as well as commercial imports, including fruit, seeds and other plant material. It warns that goods brought without required procedures may be retained or destroyed.
Animal-origin products fall under SENASA’s import requirements. SENASA’s current reminder on pork products in passenger baggage says the prohibition covers pork products and by-products in any presentation in hand or checked baggage. Do not assume cooking or commercial packaging makes an exception.
For commercial food, ask which importer, establishment, product-registration, labeling and shipment authorizations apply. Confirm carrier conditions and temperature control separately. Keep invoices and documents available, declare the goods accurately and ask who will handle an inspection or rejection. The customs tax assessment and permission to admit the food are separate decisions.
Food-import guidance reviewed 8 September 2026 against SFE and SENASA sources. Product restrictions can change with sanitary conditions; verify the exact shipment before dispatch.