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Fiscal Relief Law

Import measures following the “Fiscal Relief Law” in Costa Rica

As it is known, one of the main measures that have taken relevance in Costa Rica to face the crisis generated by the situation of the COVID-19 is the implementation of the “Fiscal Relief Law before COVID-19” (Law Number 9830).

For specific purposes of the issue of imports, it is important to note that this regulation grants a moratorium suspension to comply with tax obligations, and that this measure will be applied in the case of taxes to nationalize merchandise, in the months of April, May and June 2020, and may be extended until July 31st, 2020.

Other measures that have been implemented at the level of the Customs Authorities have been through guidelines such as DGA-004-2020, which allows customs officials the possibility of performing documentary and physical verification of documents and goods with simple copies, prints or photocopies of the documents required by each regime and modality.

It has also been implemented through directive DGA-003-2020, a measure that, in accordance with the provisions of Executive Decree No. 42227-MP-S, was issued to control the export or re-export of products for surgical use, in order to avoid possible shortages and to help prevent the emergency situation in the country from worsening.

Finally, the Authorities indicate that more measures will be implemented in accordance with the evolution of the international situation we are going through.

Cristina Mora Granados
Associate
García & Bodán
Costa Rica

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