IMPORT POLICIES

Costa Rica, along with many other countries of the Central American isthmus, is a member of the Central American Common Market (CACM); these members can trade products among themselves without any duties (certain agricultural products excepted). Nevertheless, even though excise taxes have been reduced and, in some cases, eliminated, for many imported and domestic products, they still apply to many items like arms, cars, whiskey, wine and beer. Imported cars, particularly, are taxed rather heavily, regardless if they're old or new. They range from 59 percent ad valorem (for the 4 latest models) to 71-85 percent for older cars.

Besides, there is also a 13 percent value added tax which applies to most goods and services.
On the whole, taxes on imports in Costa Rica show a gradual tendency to drop, which results in an overall improvement on commercial trade activities with other countries.