Specific Imports
Costa Rica imposes customs duties (aranceles) on most imported goods based on the CIF value (cost + insurance + freight). On top of the duty rate, a 13% IVA (value-added tax) is applied to the CIF value plus the duty. Rates are set by the Ministry of Finance and can change. The figures below are general guides — exact rates depend on the specific HS tariff code. Always verify current rates with a licensed customs broker (agente aduanal) before importing.
How much will I pay in duties on imported goods?
Duties vary widely by product category — from 0% for books and computers to 100%+ for alcohol and tobacco. On top of the duty rate, a 13% IVA (value-added tax) is applied to the CIF value plus the duty. Always verify current rates for your specific items with a licensed customs broker before importing, as rates can change and the specific HS tariff code matters.
Import Duty Rates by Category
The table below shows general duty rate ranges for common import categories. Actual rates depend on the specific HS (Harmonized System) tariff code for your item. Consult with a licensed customs broker (agente aduanal) for precise rates.
| Category | Duty Rate | Examples |
|---|---|---|
| Electronics & Computers | 0–13% | laptops, desktop computers, tablets, smartphones, cameras, televisions, audio equipment |
| Clothing & Textiles | 14–20% | shirts, pants, shoes, jackets, sportswear, undergarments |
| Books & Printed Materials | 0% | books, textbooks, magazines, newspapers, educational materials, comic books |
| Food & Groceries | 0–45% | canned goods, packaged foods, spices, specialty imported items, wine, oils |
| Alcohol & Tobacco | 30–100%+ | wine, beer, spirits, whiskey, rum, cigarettes, cigars |
| Medical Equipment & Supplies | 0–5% | wheelchairs, medical devices, diagnostic equipment, surgical instruments, hearing aids |
| Vehicles | 52–79%+ | cars, trucks, motorcycles, ATVs, boats |
| Furniture & Household Goods | 5–14% | sofas, beds, tables, chairs, kitchen appliances, lamps, rugs |
| Sporting Goods | 5–14% | bicycles, surfboards, diving equipment, gym equipment, camping gear, golf clubs |
| Musical Instruments | 0–5% | guitars, drums, keyboards, brass instruments, strings, amplifiers |
Category Details
Electronics & Computers
Consumer electronics and computer equipment generally attract low duty rates under trade agreements Costa Rica has signed. Laptops and computers are typically 0% duty under the ITA (Information Technology Agreement). Phones, tablets, and accessories vary.
Duty rate: 0–13% · Examples: laptops, desktop computers, tablets, smartphones, cameras, televisions, audio equipment
Clothing & Textiles
Apparel and clothing items face moderate to higher duty rates to protect the local textile industry. Rates vary by fabric type and garment category. Used clothing (for personal use, not commercial) is treated differently.
Duty rate: 14–20% · Examples: shirts, pants, shoes, jackets, sportswear, undergarments
Books & Printed Materials
Books, newspapers, and printed educational materials are exempt from import duties under Costa Rican law. However, IVA may still apply in some contexts. This exemption supports education and access to information.
Duty rate: 0% · Examples: books, textbooks, magazines, newspapers, educational materials, comic books
Food & Groceries
Duty rates on food vary enormously. Basic staples and items not produced locally may have low or zero rates, while products that compete with local agriculture can face very high duties. Fresh produce faces biosecurity restrictions in addition to duties.
Duty rate: 0–45% · Examples: canned goods, packaged foods, spices, specialty imported items, wine, oils
Alcohol & Tobacco
Alcohol and tobacco are subject to high duties plus selective consumption taxes (impuesto selectivo de consumo) in addition to IVA. The total tax burden can more than double the original cost. Travelers have duty-free allowances of up to 5 liters of alcohol.
Duty rate: 30–100%+ · Examples: wine, beer, spirits, whiskey, rum, cigarettes, cigars
Medical Equipment & Supplies
Medical devices, diagnostic equipment, and many pharmaceuticals benefit from reduced or zero duty rates. Personal medications in reasonable quantities for personal use are generally allowed without duty. Commercial quantities require CCSS and Ministry of Health approval.
Duty rate: 0–5% · Examples: wheelchairs, medical devices, diagnostic equipment, surgical instruments, hearing aids
Vehicles
Vehicles are subject to extremely high import duties, making importing a car very expensive. Rates depend on engine size and vehicle age. A selective consumption tax adds significantly to the base duty. See the dedicated vehicle importing guide for full details.
Duty rate: 52–79%+ · Examples: cars, trucks, motorcycles, ATVs, boats
Furniture & Household Goods
Furniture and household goods face moderate duty rates. New residents may qualify for a one-time duty-free menaje de casa (personal effects) exemption for used household goods. New items purchased abroad and shipped in do not qualify for this exemption.
Duty rate: 5–14% · Examples: sofas, beds, tables, chairs, kitchen appliances, lamps, rugs
Sporting Goods
Sporting equipment and recreational goods generally face moderate duty rates. Specialized equipment like surfboards, diving gear, and bicycles typically fall in the lower end of this range. Firearms and related equipment are heavily restricted and require special permits.
Duty rate: 5–14% · Examples: bicycles, surfboards, diving equipment, gym equipment, camping gear, golf clubs
Musical Instruments
Musical instruments generally benefit from low duty rates. Guitars, pianos, and professional instruments are typically 0–5%. Professional musicians may be able to import instruments temporarily without duties for performances.
Duty rate: 0–5% · Examples: guitars, drums, keyboards, brass instruments, strings, amplifiers
IVA Applies on Top of Duties
Remember: the 13% IVA (impuesto al valor agregado) is calculated on the CIF value PLUS the customs duty. So on a $100 item with 14% duty, you pay $14 duty, then 13% IVA on $114 = $14.82 IVA. Total taxes: $28.82 on a $100 item. For categories with high duty rates, the total tax burden can substantially exceed the cost of the goods.
Prohibited & Restricted Items
Costa Rica prohibits or strictly restricts the import of certain categories of goods to protect public health, national security, biodiversity, and the local economy. Attempting to import prohibited items can result in seizure of goods, fines, and in serious cases, criminal prosecution. When in doubt, contact the Dirección General de Aduanas (Customs) or SENASA (agricultural authority) before importing.
Firearms & Weapons
- Handguns and pistols (require special import permit from Ministry of Public Security)
- Rifles and shotguns (require permits, heavily restricted for non-residents)
- Automatic or semi-automatic weapons (generally prohibited for civilians)
- Ammunition (requires permits matching licensed firearm)
- Silencers and suppressors (prohibited)
- Explosives and detonators
- Military-grade weapons and equipment
- Tasers and stun guns (restricted)
- Switchblades and automatic knives (restricted)
Firearms are strictly regulated. Residents may apply for permits through the Ministry of Public Security (Ministerio de Seguridad Pública). Tourists cannot legally bring firearms into Costa Rica. All firearms must be registered with the Registro Nacional de Armas.
Drugs & Narcotics
- Illegal narcotics (cocaine, heroin, methamphetamine, etc.)
- Cannabis and cannabis products (despite local decriminalization discussions, import is illegal)
- Synthetic drugs and designer drugs
- Controlled prescription medications without valid prescription and in excess of personal-use quantities
- Precursor chemicals for drug manufacturing
Drug trafficking is a serious criminal offense in Costa Rica with severe penalties. Personal prescription medications are generally allowed if carried with a valid prescription and in quantities consistent with personal use (typically 3–6 months supply). Contact CCSS or the Ministry of Health for guidance on specific medications.
Fresh Fruits, Vegetables & Meats
- Fresh fruits and vegetables (most require SENASA phytosanitary certificate or are prohibited)
- Raw or unprocessed meat (beef, pork, poultry)
- Fresh dairy products
- Eggs (fresh, unprocessed)
- Soil and growing media
- Cut flowers and plants without phytosanitary certificate
SENASA (Servicio Nacional de Salud Animal) regulates agricultural imports to prevent introduction of pests and diseases. Commercially packaged, processed, and shelf-stable food products are generally permitted. Fresh agricultural products are highly restricted to protect Costa Rica's biosecurity.
Plants, Seeds & Agricultural Material
- Live plants without SENASA import permit
- Seeds without phytosanitary certificate
- Unprocessed wood or bark
- Soil samples or growing media
- Bulbs and plant cuttings without documentation
- Invasive species
Costa Rica has strict biosecurity rules to protect its rich biodiversity. Importing plants and seeds requires a SENASA import permit and a phytosanitary certificate from the country of origin. Violations can result in fines and destruction of the material.
Endangered Species Products (CITES)
- Ivory (elephant, walrus, hippopotamus)
- Products made from sea turtles
- Shark fins
- Jaguar, ocelot, or other big cat skins or products
- Certain tropical birds (live or dead)
- Coral and certain marine products
- Certain orchids and tropical plants
- Reptile skins without CITES permit
Costa Rica is a signatory to CITES (Convention on International Trade in Endangered Species). Import and export of listed species and products is prohibited or requires special CITES permits. MINAE (Ministry of Environment) enforces these rules. Penalties are severe.
Counterfeit & Pirated Goods
- Counterfeit branded products (clothing, handbags, watches, electronics)
- Pirated software, movies, and music
- Products with falsified trademarks or logos
- Counterfeit currency
- Fake documents
Intellectual property protection is enforced under Costa Rican law. Customs can seize counterfeit goods at the border. Commercial importation of counterfeit goods can result in criminal charges. Purchasing and importing for personal use is also illegal.
Certain Chemicals & Hazardous Materials
- Certain pesticides banned in Costa Rica
- Ozone-depleting substances (CFCs, HCFCs)
- Polychlorinated biphenyls (PCBs)
- Radioactive materials (without authorization)
- Certain industrial chemicals without Ministry of Health permit
- Asbestos products
MINAE and the Ministry of Health regulate hazardous chemical imports. Many pesticides approved in other countries are banned in Costa Rica due to environmental concerns. Check with the Ministerio de Salud for specific chemical clearance requirements.
Special Cases
Firearms & Weapons
Firearms require a special import permit from the Ministerio de Seguridad Pública. All firearms must be registered with the Registro Nacional de Armas. Tourists cannot legally bring firearms into Costa Rica. For residents, the process is complex and requires demonstrating legitimate need. Contact a local attorney specializing in firearms law.
Pets
Dogs and cats entering Costa Rica require: a microchip (ISO standard), rabies vaccination certificate (issued 30+ days before arrival), health certificate issued by an accredited veterinarian within 2 weeks of travel, and a SENASA import permit. Birds and exotic animals have additional strict requirements. Check SENASA's current requirements as they change periodically.
Medications
Personal supplies of prescription medications are generally allowed with a valid prescription. Bring a 3–6 month supply maximum for personal use. Controlled substances (opioids, certain anxiolytics) require extra documentation. Commercial quantities require Ministry of Health authorization. Always carry medications in original labeled packaging.
Drones (UAVs)
Drones can be imported and used in Costa Rica but must be registered with DGAC (Dirección General de Aviación Civil) before flight. Drones over 250g or used commercially require a DGAC permit. Flying in restricted airspace (near airports, national parks, government buildings) requires special authorization. Declare your drone at customs on arrival.
Cryptocurrency Mining Equipment
Cryptocurrency mining hardware (ASICs, GPU rigs) is treated as electronic equipment for customs purposes. Duty rates of 0–13% typically apply. However, be aware that mining equipment draws significant electricity, and ICE rates make commercial-scale mining in Costa Rica generally uneconomical. Bring documentation showing the equipment's intended personal use to avoid commercial duty rates.
Plants & Seeds
Importing plants and seeds requires a SENASA phytosanitary import permit and a phytosanitary certificate from the country of origin. Without permits, plants will be confiscated and destroyed at the border. Apply for permits in advance — the process can take weeks. This applies even to common garden plants and seeds purchased at a store abroad.
When in Doubt, Hire a Customs Broker
For anything beyond routine personal packages, a licensed Costa Rican customs broker (agente aduanal) is worth the fee. They know the current tariff codes, exemptions, and documentation requirements. An agente aduanal can often save you more in correctly applied duty rates than their fee costs. The Dirección General de Aduanas maintains a registry of licensed brokers.