Import duties in Costa Rica: how they are calculated

One of the most common surprises for first-time importers to Costa Rica is discovering that the product price is only part of what they'll pay. On top of that value, several import taxes are added that can represent a significant share of the final cost. Understanding how they're calculated lets you budget properly and avoid surprises at customs clearance.

In this guide we explain, in plain language, which taxes you pay when importing to Costa Rica, what base they're calculated on, and how they stack up.

Which taxes you pay when importing to Costa Rica

When clearing goods in Costa Rica, up to four main taxes apply, depending on the product:

• DAI (Import Tariff Duties): the tariff itself. It varies by product type, usually between 0% and 15%. Raw materials and capital goods often pay 0%, while many finished consumer goods pay more.
• Law 6946 (1%): a 1% tax on the CIF value that applies to almost all imports.
• Excise Tax (ISC): only applies to certain products (vehicles, spirits, some electronics and luxury goods). Its rate varies and can be high.
• VAT (13%): the general Value Added Tax. It's calculated on a base that already includes the previous taxes.

They don't all apply every time: DAI, Law 6946 and VAT are present in almost any import; the Excise Tax only on specific products.

The basis for everything: the CIF value

Here's the key many importers overlook. Taxes are not calculated on the product price, but on the CIF value, also called the customs value:

This means freight and insurance are taxed too. So an expensive freight doesn't just raise the shipping cost: it also increases the base on which all taxes are charged. This is where choosing your transport and your Incoterm wisely directly impacts how much tax you pay.

How they're calculated: the cascade effect

Taxes in Costa Rica apply in tiers, each one on the base left by the previous ones. The general order is:

1. Start from the CIF value.
2. The DAI and Law 6946 (1%) are calculated on the CIF.
3. The VAT (13%) is calculated on the CIF plus the DAI, Law 6946 and Excise Tax (if applicable).

That's why VAT ends up a bit higher than it seems: it's not charged only on the product, but on the product already "loaded" with the other taxes.

Step-by-step example

Let's assume an import with a CIF value of $1,000 and a DAI of 10% (no Excise Tax):

In this example, taxes represent an extra 25.4% over the CIF value. With a higher DAI or with Excise Tax, that percentage rises. That's why you should never budget an import looking only at the supplier's price.

What the duty rate depends on

The DAI isn't a fixed number: it depends on how your goods are classified and on their origin.

• Tariff classification (HS code): every product has a code in the Central American Tariff System. That code determines the DAI rate. An incorrect classification can make you overpay —or expose you to penalties for underpaying.
• Country of origin and free trade agreements: Costa Rica has FTAs with many countries. If your goods qualify and you present the correct certificate of origin, the DAI can be reduced even to 0%.
• Type of good: raw materials and machinery usually have low tariffs to encourage production; finished consumer goods tend to pay more.

How to plan and reduce costs (legally)

• Classify correctly from the start. A customs broker who assigns the right HS code avoids overpayments and problems.
• Leverage FTAs. If your supplier is in a treaty country, ask for the certificate of origin: it can save you the entire DAI.
• Mind the declared value. Under-valuing is illegal and risky; declaring correctly protects you from adjustments and fines.
• Optimize freight. Since CIF includes transport, efficient freight also lowers the taxable base.

Written by the VS Logistics team.

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