Deferred import-tax payment in Costa Rica: who may qualify

What changed

Costa Rica’s National Customs Service published its deferred customs-tax payment policy and operating guidelines on October 15, 2026. The mechanism allows previously authorized importers to release qualifying goods and pay selected customs taxes within one month from acceptance of the customs declaration.

This is neither a tax exemption nor an automatic extension for every shipment. It is a controlled benefit requiring advance authorization and later collection.

Who may qualify

The policy covers imports of raw materials, final consumer goods and capital goods made in the ordinary course of the importer’s business, as well as imports by Authorized Economic Operators.

Requirements include at least one year registered as a taxpayer, current tax, customs and social-security obligations, and a bank account registered in TICA together with the customs brokers or agencies authorized to use it.

Guarantee and covered taxes

Except for the treatment available to Authorized Economic Operators, a global guarantee equal to 20% of the customs-tax obligations on goods imported during the preceding year is required.

The deferral may cover import duty, selective consumption tax, the levy under Law 6946 and VAT. Other taxes, fees and stamps remain payable when the declaration is accepted. Imports already receiving a fiscal benefit cannot use this mechanism.

Default risk

If automatic collection fails after the deadline, the benefit may be suspended for one year and Customs may enforce the guarantee. The unpaid obligation accrues interest from acceptance of the customs declaration.

What importers should do

Before treating deferred payment as available, ask the customs broker and Hacienda to confirm eligibility, category authorization, the required guarantee, the TICA bank-account setup and the applicable operational start date.