G/MA/W/155  
29 May 2020 
(20-3880) Page: 1/2 
Committee on Market Access  Original:  Spanish  
 
  
MEASURES RELATED TO THE COVID -19 PANDEMI C: 
MORATORIUM AND TEMPO RARY EXEMPTION FROM  
PAYMENT OF CERTAIN T AXES AND TARIFFS  
COMMUNICATION FROM  COSTA RICA  
The following communication , dated  28 May 2020, is being circulated at the request of the delegation 
of Costa Rica . 
_______________  
 
 
1. The Government of Costa Rica wishes to inform WTO Members of several trade measures adopted 
to combat the COVID -19 pandemic.  
 
2. Below is a non -exhaustive list of temporary measures affecting  trade in goods . Measures notified 
to other WTO bodies are not included.  
 
1  MORATORIUM AND TEMPORARY EXEMPTION FROM PAYMENT OF CERTAIN TAXES  
Descrip tion of measure : Pursuant to Law No. 9830 and it s implementing regulations (Executive 
Decree No. 42271 -H), the following moratoriums and temporary exemptions from certain taxes have 
been established for companies affected by the health emergency : 
 
(a) Moratorium on value added tax (VAT) for the tax periods March, April and May 2020. 
Provided that all taxes not paid during these months are paid by 3 1 December  2020, no 
interest or penalties will be incurred.  
(b) Elimination of partial payments of profits tax due in April, May and June 2020. 
(c) Moratorium on selective consumption tax for the tax periods March, April and May 2020. 
Provided that all taxes not paid during these months are paid by 3 1 December  2020, no 
interest or penalties will be incurred.  
(d) Moratorium on import tariffs  during  the months of April, May and June 2020 on products in 
Chapter 25 et seq.  of the Central American Customs System (SAC) . Tariffs subject to this 
moratorium must be paid by 3 1 December  2020. 
(e) Exemption from VAT on commercial leases for the tax periods April, May and June 2020. 
The exemption in question does not relieve the lessor and lessee of the obligation  to file 
their respective VAT return s on a monthly basis, including the property lease, where  
applicable. 
 
Respons ible body: Approved by the legislative branch ; implement ed by the executive branch . 
 
Source : 
http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/ nrm_texto_completo.aspx?param
1=NRTC&param2=1&nValor1=1&nValor2=90779&nValor3=119720&strTipM=TC&lResultado=3
&nValor4=1&strSelect=sel  
 
https://medidascomerci oexterior.com/wp -content/uploads/2020/03/ALCA65_29_03_2020.pdf  
 G/MA/W/155  
- 2 - 
  2  MONITORING, FOR STATISTICAL PURPOSES, OF THE EXPORT AND RE -EXPORT OF 
PRODUCTS FOR SURGICAL USE  
Descrip tion of measure : The General Directorate of Customs, by means of Directive 
No. DGA-003-2020, approve d the monitoring, for statistical purposes, of the export and re-export 
of products for surgical use in order to  avoid a possible shortage of the following goods (subheadings  
in brackets ): disposable caps (6505.00) ; safety glasses (9004.90) ; disposable boots (6402.99) ; N95 
or FFP2 respirators (9020 .00); disposable surgical masks (6307.90) ; disposable level 2 waterproof 
gowns , sizes S, M, L  and XL (6211.49) ; gloves, sizes S, M and L, in nitrile (4015.11 and 4015. 19) ; 
fully automated  PCR testing systems for the detection of pathogens in biological samples without 
prior manual treatment  (respiratory viruses) (9018.90 and the reagents in 3822.00) ; and Dacron 
swabs (3005.10 and 3005.90) . The above is not an exhaustive list.  
 
Respons ible body: Ministry of Finance , General Directorate of Customs . 
 
Source : 
https://www.hacienda.go.cr/docs/5e729e805d36d_DGA -003-
2020%20Directriz%20Emergencia%20COVID%2019.pdf  
 
__________