Shipping From Canada
to Costa Rica.

Documents Only

Most documents may be shipped to Costa Rica from Canada duty-free provided they have no commercial value. Document shipments may include any of the following:

• Bids
• Cash letters
• Charts and maps
• Drawings
• Driver's license
• Graphs
• Intercompany mail
• Manuscripts
• Maps
• Manuscripts
• Newspapers
• Pamphlets
• Seismic data
• Visa applications

The following items may be shipped duty-free if they meet the criteria shown in the table below:

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

Shipping gifts from Canada to Costa Rica may be exempt from duty under certain conditions.

Shipments from Individual-to-Individual

A gift shipment sent from an individual in Canada to an individual in Costa Rica will be subject to duty and taxes if it is valued over $50 USD (about $60 CAD).

Shipments from Business-to-Business

A gift shipped from a business in Canada to a business in Costa Rica will incur duty only if its value is $50 USD or above (about $60 CAD).

Shipments from Business-to-Individual

A gift shipped from a business in Canada to an individual in Costa Rica may be exempt from duty if its value is $500 USD (about $600 CAD) or less provided items are for personal use and have no commercial value.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If you are sending more than one gift in one shipment, be sure to wrap and tag each one individually.

Sources:
https://thecostaricanews.com/exemption-for-imports-under-500-in-costa-rica-will-only-be-for-family-destined-shipments/
https://www.hacienda.go.cr/docs/604a8cecdfac3_CAUCA%20IV%20Res%20COMIECO%20223-2008%20(Ley%208881).pdf
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Personal Effects

Personal effects - new and used - shipped to Costa from Canada may be exempt from duty under the following conditions:

• For returning Costa Ricans with proof of residence in Canada for a minimum of 2 consecutive years
• Foreigners with valid work or study permits
• Permanent residents of Costa Rica returning after having gone to work or study abroad for more than 6 consecutive months
• Foreigners who acquire property or rent a home in Costa Rica for at least 6 months

NOTE:
The exemption must be applied for within 6 months of arrival in Costa Rica.

The exemption is allowed providing the household goods comply to the following:

• They are for the personal use of the importer and/or his or her family
• The items are used, and arrive in Costa Rica directly from Canada
• Regarding appliances, there is only 1 item of each type
• Office equipment, tools, and associated materials are NOT included

Moving Temporarily

Students

Students moving temporarily to Costa Rica from Canada to study may ship their personal effects to Costa Rica.

Personal effects may include:

• Educational materials (paper and pens)
• Microcomputers up to $1,500 USD (about $1,800 CAD)
• Furniture used by a student, like a desk and chair

Non-Students

Foreigners moving to Costa Rica from Canada temporarily to work may be exempt from duty if they have a valid work permit. The request for exemption must be made 6 months prior to moving.

Moving Permanently

Costa Rican nationals who are returning to Costa Rica to live permanently may import their personal effects duty-free. Personal effects must be for use of the shipper or his/her family only and the request for exemption made 6 months prior to moving.

This exemption applies to:

• All Costa Ricans of legal age who have lived in Canada for a minimum of 2 years
• Permanent residents of Costa Rica returning after having gone to work or study in Canada

NOTE:
Request for exemption must be made 6 months prior to moving

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided

Sources:
https://www.hacienda.go.cr/docs/5fb557d2819e9_MH-DGA-PRO01-POL-001%20Import%20Menaje%20de%20Casa.pdf https://www.hacienda.go.cr/docs/524477a0925fe_pais.pdf

Food, Chocolate, Candies

Some food items are authorized to be shipped to Costa Rica but are restricted to small amounts.

You May Ship

• Chocolate and candies
• Vitamins and supplements

Do Not Ship

• Alcoholic drinks
• Soft drinks
• Sugar additives and similar substances
• Perishable goods

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://www.hacienda.go.cr/contenido/13708-envios-postales

Samples

Commercial samples are those that can only be used for demonstration purposes. The goal is to encourage people to place orders of the samples, not to sell them.

Samples shipped to Costa Rica from Canada will be exempt from duty and tax if:

• Items displayed are intended for exhibitions, fairs, or cultural events
• The exhibition or fair has a detailed program and schedule
• There is no more than one specimen per size and type
• Items have no commercial value
• The exhibitor is an organization officially registered in Canada
• Shipper must provide a guarantee on temporary imports

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://www.hacienda.go.cr/docs/51cc423c8abbb_RESDGA3722009PROCEDIMIENTOEQUIPAJES1.pdf

Advertising Material

Advertising material may be shipped temporarily from Canada to Costa Rica provided:

• The items are intended for display at a cultural event, exhibitions, or fair
• The event has a detailed program and schedule
• The materials are for the demonstration or promotion of goods
• They have no commercial value, i.e. they are not for sale
• The exhibitor is part of a Canadian organization registered in Canada

NOTE:
A guarantee will have to be supplied for temporary imports.

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
https://www.hacienda.go.cr/docs/536941f2b9729_Ley%20General%20de%20Aduanas.pdf

Repairs

As Costa Rica and Canada are part of a free-trade agreement (CCRFTA), material sent from Canada to Costa Rica for repair or renovation will be exempt from duty as long as the material is under warranty.

Items Under Warranty

When material is shipped to Canada for repair work under a warranty, i.e. provided free of charge, it will be exempt from Costa Rican customs duty and taxes.

Items No Longer Under Warranty

Material no longer under warranty being repaired in Costa Rica and shipped back to Canada will be subject to duty and taxes and GST on the value of the repair and on any added parts.

Sending Product for Repair to Costa Rica

Material sent to Costa Rica from Canada for repair will be exempt provided it is under warranty.

Returning Repaired Product to Costa Rica

Material returning to Costa Rica after being sent to Canada for repairs will be exempt from duty only if it is under warranty. Taxes will apply to the value added to the equipment.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Costa Rica or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://www.hacienda.go.cr/docs/604a8cecdfac3_CAUCA%20IV%20Res%20COMIECO%20223-2008%20(Ley%208881).pdf
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html.pdf

Temporary Imports

Importing items temporarily into Costa Rica will be exempt from duties and taxes under specific conditions.

These temporary imports often include the following and may be exempt from duty up to 1 year:

• Goods displayed at an exhibition or fair, and are re-exported without being altered
• Professional and scientific equipment
• Commercial samples
• Equipment shipped for repairs, restoration, or conditioning

NOTE:
Costa Rica does not accept ATA Carnets for temporary imports.

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
ttps://www.hacienda.go.cr/docs/536941f2b9729_Ley%20General%20de%20Aduanas.pdf

Permanent/Sold Goods

Because of the Free Trade Agreement between Costa Rica and Canada (CCRFTA), most sold goods shipped to Costa Rica from Canada will be duty-free; however, they will incur VAT (IGV).

Occasional Shipper

If you only ship occasionally to Costa Rica, for example, items sold on eBay, it will be fairly simple. You must:

• Include 3 copies of the commercial invoice with your shipment
• Provide a detailed description of the goods on the commercial invoice

Regular Shipper

If you regularly ship sold goods to Costa Rica from Canada, you may be exempt from duty if you send small shipments to family members only.

However, for all other circumstances, we recommend you employ the services of a licenced Costa Rican customs broker.

Sources:
https://www.hacienda.go.cr/docs/51cc423c8abbb_RESDGA3722009PROCEDIMIENTOEQUIPAJES1.pdf
https://thecostaricanews.com/exemption-for-imports-under-500-in-costa-rica-will-only-be-for-family-destined-shipments/
https://www.hacienda.go.cr/docs/604a8cecdfac3_CAUCA%20IV%20Res%20COMIECO%20223-2008%20(Ley%208881).pdf