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GOODS ACROSS BORDERS

CR / CRI

Costa RicaCosta Rica

VERIFIED · 2026-07-01
CODECR
ISO3CRI
REGIONAMERICAS
VAT13%
CURRENCYCRC
DE MINIMISUS$500
CASH THRESHOLDUS$10000

Overview

Costa Rica's customs administration is the Dirección General de Aduanas, an agency of the Ministry of Finance. Operations run at San José Juan Santamaría (SJO) and Liberia Daniel Oduber (LIR) international airports; the Pacific port of Puerto Caldera and the Atlantic ports of Puerto Limón / Moín (containerised at the modern Moín Container Terminal operated by APM Terminals); and land border crossings with Panama (Paso Canoas, Sixaola) and Nicaragua (Peñas Blancas, Los Chiles).

Arriving travellers complete the Costa Rica Digital Migratory Form (FMD) and customs declaration. The personal allowance is goods up to USD 500 per adult, plus 5 litres of alcohol and 500g of tobacco. Foreign nationals from most countries enter visa-free for tourism (typically 90 days).

For commercial imports, Costa Rica operates TICA SISTRA electronic customs declaration integrated with VUCE (Ventanilla Única de Comercio Exterior) for OGA filings. Importers register with the Ministry of Foreign Trade (COMEX) and file electronic declarations.

Costa Rica's import-duty structure applies MFN per the Costa Rican tariff, IVA at 13% (replaced earlier Sales Tax in 2019), and Selective Consumption Tax on luxuries. Costa Rica is a member of the Central American Common Market (CACM) with El Salvador, Guatemala, Honduras, and Nicaragua.

Tariff policy: Costa Rica is party to CAFTA-DR (Central American FTA with the US and Dominican Republic), Costa Rica-Central American Common Market, EU-Central America Association Agreement, Costa Rica-Canada FTA, Costa Rica-China FTA, Costa Rica-Korea FTA, Costa Rica-Singapore FTA, Costa Rica-EFTA FTA, Pacific Alliance (associate member), and others.

Costa Rica's economy is diversified: medical devices (substantial FDI including Intel, Boston Scientific, Cardinal Health), coffee, bananas, pineapples, and tourism. The Zonas Francas (Free Trade Zone) programme supports substantial export-oriented manufacturing with duty and tax benefits.

Some product categories require additional clearance. The Ministry of Health regulates pharmaceuticals. SENASA (National Animal Health Service) and SFE (Fitosanitario Estatal) handle SPS. SUTEL type-approves radio equipment.

Currency declarations are required above USD 10,000 equivalent on entry or exit.

Some categories are enforced: cultural artifacts (pre-Columbian archaeological items), CITES products (particularly wildlife given Costa Rica's biodiversity), drugs and narcotics.

Postal-import handling is via Correos de Costa Rica. Above the de minimis, IVA and duty are collected on delivery.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted; controlled drugs require Ministry of Health advance authorisation.

Recent regulatory changes include the operationalisation of the Costa Rica-Korea FTA (2019), the Costa Rica-Singapore FTA, continued modernisation of TICA SISTRA for AEO traders, and continuing expansion of the Zonas Francas framework.

For authoritative current rules, travellers and importers should consult www.hacienda.go.cr and www.migracion.go.cr.

Customs authority

Dirección General de AduanasOfficial site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol5L
Cigarettes500
Personal goods valueUS$500
Travelers aged 18+ may bring 5 L alcohol, 500 cigarettes / 100 cigars / 500 g loose duty-free (one of the most generous LATAM allowances). Personal goods up to USD 500.

De minimis import threshold

USD EQUIVALENT

US$500

LOCAL CURRENCY

500 USD

AS OF

2023-01-01

Personal-import parcels under USD 500 duty-free; above attracts customs + 13% IVA. CAFTA-DR preferential treatment for US-origin goods.

Cash declaration

THRESHOLD (USD)

US$10000

LOCAL AMOUNT

USD

Arrival formalities

CURRENCY

CRC — Costa Rican colón

DECLARATION FORM

Costa Rica FMD (Digital Migratory Form) + customs declaration

PRE-ARRIVAL SYSTEMS

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • TICA SISTRA customs declaration
  • MAG / Ministry of Health registration (food / pharma / agricultural)

Restricted categories

  • RESTRICTEDFirearms (Ministerio de Seguridad Pública permit)
  • RESTRICTEDPharmaceuticals (Ministerio de Salud)
  • RESTRICTEDPets (SENASA cert)

Prohibited categories

  • PROHIBITEDNarcotics
  • PROHIBITEDCounterfeit goods
  • PROHIBITEDCITES-listed species

Special notes

  • Costa Rica is a CAFTA-DR member: US-origin goods get preferential tariff.
  • Strong biosecurity: SENASA screens incoming agricultural products.
  • Currency: Costa Rican colón (CRC); USD widely accepted in tourism areas.

Import documentation

  • —Customs declaration form
  • —Ministerio de Salud permit for medications
  • —SENASA cert for pets/plants

Posting restrictions

Correos de Costa Rica and Dirección General de Aduanas handle inbound parcels at Juan Santamaría (SJO). Personal-import parcels under USD 500 clear duty-free; above attracts customs duty plus 13% IVA. CAFTA-DR preferential treatment for US-origin. Strict biosecurity: SENASA screens incoming agricultural / plant material. Prohibited mail: narcotics, counterfeit goods, CITES species. Pharmaceutical mail requires Ministerio de Salud permit.

Top documented rules

10 of 20

Active Free Trade Agreements

Airports

  • SJOJuan Santamaría International Airport (San José)
  • LIRDaniel Oduber Quirós International Airport (Liberia)

Land borders

  • Panama — Paso Canoas (main); CAFTA-DR.
  • Nicaragua — Peñas Blancas.

Leaving Costa Rica

Coffee, bananas, pineapples, medical devices, IT services.

PROHIBITED EXPORT

  • Pre-Columbian artifacts

RESTRICTED EXPORT

  • Cultural property

Known scams

  • Tourist-taxi overcharging at SJO airport. Use the official airport taxi rank with set rates posted, or rideshare apps. Demand the receipt before paying. aduana.go.cr

DECLARATION FORM LANGUAGES

es, en

Top item rules for Costa Rica

Source: rules indexed for Costa Rica. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into Costa Rica duty-free?

Travellers arriving in Costa Rica may bring 5 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Travelers aged 18+ may bring 5 L alcohol, 500 cigarettes / 100 cigars / 500 g loose duty-free (one of the most generous LATAM allowances). Personal goods up to USD 500.

How many cigarettes can I bring into Costa Rica?

500 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering Costa Rica?

Yes. Cash and equivalent bearer instruments above USD 10000 (USD) must be declared on arrival.

What is Costa Rica's de minimis import threshold?

500 USD (~USD 500). Personal-import parcels under USD 500 duty-free; above attracts customs + 13% IVA. CAFTA-DR preferential treatment for US-origin goods.

Is VAT or GST charged on imports into Costa Rica?

IVA 13% (replaced earlier Sales Tax in 2019). Applied to imports plus customs duty per Central American Common External Tariff. Selective Consumption Tax on luxuries.

Can I bring prescription medication into Costa Rica?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Dirección General de Aduanas for your specific medicine.

Can I send gifts by post to Costa Rica?

Gifts are accepted by post but are still subject to Costa Rica's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.

What documents do I need to import commercially into Costa Rica?

A customs declaration filed with Dirección General de Aduanas, a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at Costa Rica's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in Costa Rica?

Narcotics; Counterfeit goods; CITES-listed species. See the full prohibited list on this page.

What items are restricted into Costa Rica?

Firearms (Ministerio de Seguridad Pública permit); Pharmaceuticals (Ministerio de Salud); Pets (SENASA cert). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in Costa Rica?

Use the red channel at the airport. Most ports of entry into Costa Rica accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into Costa Rica?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Dirección General de Aduanas's agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into Costa Rica?

Vape rules are changing fast worldwide; Costa Rica may have specific restrictions, age limits, or outright bans. Verify on the current Dirección General de Aduanas guidance before travel — bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into Costa Rica?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Costa Rica's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over Costa Rica's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Costa Rica.

How long does customs clearance take in Costa Rica?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by Costa Rica customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact Dirección General de Aduanas via the contact route on their official site.

What are common customs scams to watch for in Costa Rica?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against Dirección General de Aduanas before acting on any answer. Customs rules change frequently.

More for Costa Rica

Top inbound origins

Countries whose travelers most often arrive at Costa Rica.

VERIFIED · 2026-07-01

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RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog