G/SCM/N/299/CRI  
G/SCM/N/315/CRI  
23 October  2017 
(17-5719) Page: 1/46 
Committee on Subsidies and  
Countervailing Measures  Original:  Spanish  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
FINAL TRANSPARENCY N OTIFICATION (FOR 2015) PURSUANT TO THE PROCEDURES IN  
THE GENERAL COUNCIL DECISION IN DOCUMENT  WT/L/691 ON THE EXTE NSIONS  
UNDER SCM ARTICLE 27 .4 OF THE TRANSITION  PERIOD FOR THE  
ELIMINATION OF EXPOR T SUBSIDIES  
COSTA RICA 
The following communication, dated 19 October 2 017, is being circulated at the request of the 
delegation of Costa Rica.  
 
_______________  
 
 
Costa Rica hereby submits this new and full notification pursuant to Article XVI:1 of the GATT 1994 
and Article 25 of the Agreement on Subsidies and Countervailing M easures.  
 
Costa Rica is also submitting t his notification on the extensions under Article 27.4 of the 
Agreement on Subsidies and Countervailing Measures granted pursuant to the procedures 
contained in the General Council Decision in document WT/L/691 for t ransparency purposes.  
 
In compliance with the standstill requirements, the programmes contained in this notification have 
not undergone any modification.  
  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  NOTIFICATION  
I. STANDSTILL REQUIREME NTS OF THE PROCEDURE S FOR EXTENSIONS UND ER 
 ARTICLE 27.4  
The programmes contained in this notification, which have been granted extensions under 
Article  27.4 of the Agreement on Subsidies and Countervailing Measures, have not been modified 
with respect to the requirements of document WT/L/691.  
 
II. THE DUTY -FREE  ZONE REGIME  
1. Description  of the subsidy  
 
The Duty -Free Zone Regime is the set of incentives and benefits offered by the State to 
enterprises making new investments in Costa Rica, subject to compliance with the requirements 
and obligations laid down in Law No. 7210, amendments thereto, and its implementing 
Regulations . The Regulations establish the definition of new investments in the country . The 
establishment location of a group of enterprises operating as beneficiaries of this Regime is called 
a "duty -free zo ne", which is required to be a defined area, without a resident population, 
authorized by the Executive to operate in this capacity.  
 
2. Period of notification  
 
This notification provides a description of the Duty-Free Zone and Inward Processing Regime for 
the calendar year 2017.  
 
3. Policy objective  
 
The primary objective of the Law is to foster the socio -economic development of Costa Rica by 
attracting foreign investment, encouraging domestic investment and promoting exports.  The 
Duty-Free Zone  is an importan t government policy tool for raising the standard of living of the 
population of Costa Rica, particularly by creating sources of quality jobs and supporting human 
development, with a special focus on less -developed areas of the country.  This type of regime  is 
conducive to the establishment of enterprises engaged in a wide range of highly sophisticated 
operations and production processes which contribute to the generation of wealth and transfer of 
technological know -how and increase the country's internation al competitiveness.  
 
4. Background and authority  
 
 Duty-Free Zone Regime Law No. 7210 of 2 3 November 1 990 (full text attached as an 
Annex to Costa Rica's notification in document G/SCM/N/71/CRI of 5 March 2 002) and 
amendments thereto1; 
 Regulations implementing  the Duty -Free Zone Regime Law – Executive Decree 
No. 34739 -COMEX -H of 29 August 2 008 (full text attached as an Annex to Costa Rica's 
notification in document G/S CM/N/21 1/CRI of 12 July 2 010) and amendments thereto2; 
                                                
1 The amendments to Law No. 7210 of 23 November 1990 are contained in: Law No. 7467 of 
20 December 1994; Law No. 7535 of 1 August 1995; Law No. 7638 of 30 October 1996; Law No. 4924 of 
17 September 1997; and Law No. 7830 of 22 September 1998 (full texts of this legislation are attached as 
Annexes to Costa Rica's notification in document G/SCM/N/71/CRI of 5 March 2002). Law No.  8262 of 
2 May 2002 amended Article 23 of Law No. 7210 (the full text of this Article is attached as an Annex to 
Costa  Rica's notification in document G/SCM/N/95/CRI of 8 July 2003) and Law No. 8794 of 12 January 2010, 
"Amendments to the Duty -Free Zone Reg ime Law No. 7210 of 23 November 1990" (the full text of this 
amendment is attached as an Annex to Costa Rica's notification in document G/SCM/N/211/CRI of  
12 July 2010).  
2 The amendments to Executive Decree No. 34739 -COMEX -H of 29 August 2008 are contained  in: 
Executive Decree No. 35422 -COMEX -H of 7 August 2009; Executive Decree No. 35607 -COMEX -H of 
7 August  2009; Executive Decree No. 36000 -COMEX -H of 28 April 2010 "Amendments to the Regulations 
implementing the Duty -Free Zone Regime Law – Executive Decree No. 34739 -H-COMEX of 29 August 2008" 
(the full text of this amendment is attached as an Annex to Costa Rica's notification in document 
G/SCM/N/211/CRI of 12 July 2010); Executive Decree No. 36725 -COMEX -H of 26 July 2011 (the full text of G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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   General Customs Law No. 7557 of 2 0 Octo ber 1 995, Section I, C hapter V (Duty -Free 
Zone Regime3) and amendments thereto4; 
 Regulations implementing the General Customs Law, Chapter X (Duty -Free Zone 
Regime), Executive Decree No. 25270 -H of 2 8 June 1 9965 and amendments thereto.6 
5. Form of the subsidy  
 
The subsidy consists of exemption from payment of taxes and consular fees for certain operations 
by enterprises situated in free zones, with some exceptions.  
 
The incentives  granted by this regime are:  
 
a. Inward clearance into the duty -free zone of raw mat erials, manufactured and 
semi-manufactured products, components and parts, packing materials and containers 
and any other goods required for the operations of the enterprise, without payment of 
any taxes or consular fees on their clearance.  Exemption from all import or internal 
taxes on packing and packaging materials and containers, as well as on computer 
equipment and electronic waste and any other waste resulting from the enterprise's 
activities in the duty -free zone provided that these packing and packa ging materials, 
containers and waste are to be recycled or reused.  
b. Inward clearance into the duty -free zone of machinery, equipment, accessories and 
spare parts for such machinery and equipment, without payment of any taxes or 
consular fees on their import . Likewise, exemption from all import taxes and consular 
fees on the import of motor vehicles required for their operation, production, 
administration and transport activities.  Machinery or equipment which has been 
imported duty -free more than five years p reviously may be freely transferred, used for 
a different purpose or brought into national territory, without the requirement to pay 
any tax . Vehicles purchased by enterprises covered by the Duty -Free Zone Regime may 
transit via the national territory ; the enterprises shall obtain the appropriate permits for 
that purpose from the relevant authorities.  If per sons operating within national c ustoms 
territory purchase such vehicles, they shall pay the relevant taxes for both transit and 
import into the national  territory,  with no exemption from payment.  
                                                                                                                                                  
this amendment is attached as an Annex to Costa Rica's notification in document G/SCM/N/243/CRI of 
4 July 2012); Law No. 9046 "Transfer of the Telecommunications Sector of the Ministry of the Environment, 
Energy and Telecommunications to the Ministry of Science and Technolo gy" of 25 June 2012; and Executive 
Decree No. 40141 -COMEX -H of 20 December 2016.  
3 The parts referred to are attached as Annexes to Costa Rica's notification in document 
G/SCM/N/71/CRI of 5 March 2002. The full text is available for consultation in the arc hives of the Rules 
Division.  
4 The amendments to the General Customs Law No. 7557 of 20 October 1995 are contained in Law 
No. 7900 of 3 August 1999 (available for consultation in the archives of the Rul es Division), Law No. 8373 
of 4 August 2003 and Law No . 8419 of 28 June 2004.  
5 The parts referred to are attached as Annexes to Costa Rica's notification in document 
G/SCM/N/71/CRI of 5 March 2002. The full text is available for consultation in the archives of the Rules 
Division.  
6 The amendments to the Regu lations implementing the General Customs Law, Chapter X (Duty -Free 
Zone Regime), Executive Decree No. 25270 -H of 28 June 1996, are contained in: Executive Decree No. 25295 
of 17 June 1996 (available for consultation in the archives of the Rules Division); Executive Decree No. 26285 
of 18 August 1997 (full text attached as an Annex to Costa Rica's notification in document G/SCM/N/71/CRI of 
5 March 2002); Executive Decree No. 26961 of 30 March 1998 (available for consultation in the archives of the 
Rules Divi sion); Decree No. 27717 of 23 February 1999 (available for consultation in the archives of the Rules 
Division); Executive Decree No. 28242 of 30 September 1999 (available for consultation in the archives of the 
Rules Division); Executive Decree No. 28976 o f 27 September 2000 (available for consultation in the archives 
of the Rules Division); Executive Decree No. 31667 -H of 5 March 2004 (available for consultation in the 
archives of the Rules Division); Executive Decree No. 32098 of 23 September 2004 (availa ble for consultation 
in the archives of the Rules Division); Executive Decree No. 33915 of 30 January 2007; and Executive Decree 
No. 35424 of 7 August 2009 (the full text of this amendment is attached as an Annex to Costa Rica's 
notification in document G/ SCM/N/211/CRI of 12 July 2010).  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  c. Exemption from all tax and consular fees payable on imports of fuel, oil and lubricants 
required for the operation of the enterprises.  This exemption shall be granted solely 
where these goods are not produced within the country with the required quality, 
quantity and timeliness.  The Ministry of the Economy, Industry and Trade shall grant 
prior authorization  for imports of these items . 
d. Exemption from all taxes relating to the export or re -export of products.  This exemption 
shall be granted for the re -export from the zones of production machinery and 
equipment whi ch entered pursuant to this Law.  
e. Exemption for  a period of ten years from commencement of the operations from 
payment of taxes on capital and net assets,  land tax and tax on the conveyance of real 
estate.  
f. Exemption from sales and consumption tax on purchases of goods and services.  
g. Exemption from all tax payable on remittances abroad.  
h. Exemption from all taxes on profits, and any other taxes for which the ta x base is 
determined according to gross or net earnings, dividends paid to shareholders, or 
revenue or sales, according to the following distinctions:  
 for enterprises based within the Expanded Greater Metropolitan Area (GAMA)7, 
the exemption shall be one  hundred  per cent  (100%) for a period of up to 
eight years, and fifty per cent  (50%) for the following four years;  
 for enterprises based outside the GAMA, the exemption shall be one  hundred  per 
cent (100%) for a period of up to 12 years, and fifty per cent  (50%) for the 
following six  years.  
The durations shall be calculated from the starting date of the production operations of 
the beneficiary enterprise, provided that that date is no more than three years after the 
publication of the relevant executive decis ion. In the definition of "within" and "outside" 
the GAMA , the Foreign Trade Promotion Agency (PROCOMER) shall have regard to the 
rules laid down by the Ministry of National Planning and Economic Policy for this 
purpose.  
 
i. Exemption from all municipal tax and business tax for a period of ten years.  The 
enterprises covered by this Article shall be required to pay for the municipal services 
they use.  In this situation, the municipality in question shall be entitled to charge up to 
double the tariffs laid down  by law for these services.  Notwithstanding the preceding, 
enterprises based in Duty -Free Zones shall be entitled to commission these services 
from any natural or legal person.  
j. Exemption from all taxes on the import or export of commercial or industrial samples, 
subject to prior authorization from PROCOMER.  
k. To enhance their business operations, enterprises covered by the Duty-Free Zone 
Regime  may freely execute all kinds of deeds and contracts in foreign currency – in 
which case the amounts must be paid i n that currency – with respect to their 
international transactions or transactions with other enterprises established under the 
Duty-Free Zone Regime . The enterprises covered by the Duty-Free Zone Regime shall 
be freely entitled to hold and manage the fore ign currency they acquire according to the 
provisions of the preceding paragraph or arising from their ordinary business activity, 
and they shall be exempted from application of the foreign exchange regulations . The 
Banco Central shall lay down rules for t his entitlement and activities deriving therefrom.  
                                                
7 For the purposes of this Law, the Expanded Greater Metropolitan Area (GAMA) shall mean the Greater 
Metropolitan Area defined in the Urban Development Plan, together with  the following cantons: Grecia – 
excluding the Rio Cu arto district –, Valverde Vega, Naranjo, Palmares and San Ramón – excluding the districts 
of Peñas Blancas, Zapotal, Piedades Norte, Piedades Sur and Ángeles.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  l. Enterprises based in duty -free zones located in "relatively less developed" areas  
according to the classification applied by the Ministry of Foreign Trade, subject to a 
report by the Ministry of National P lanning and Economic Policy, shall be entitled to 
receive a credit equal to ten per cent  (10%) of the amount paid as wages and salaries 
during the previous year, after deduction of the amount paid to the Costa Rica n Social 
Security  Fund on those wages and salaries, in accordance with the payroll reported to 
the Fund . These enterprises may apply for coverage under this Law within five years 
after the entry into force of the provisions of this paragraph . The entitlement shall be 
granted for five years, and sh all decrease by two percentage points  per annum , through 
to its termination in the last year . This credit shall be charged against the national 
budget in the manner laid down in the R egulations implementing this law . Enterprises 
wishing to operate as benef iciaries under this Law shall apply by no later than 3 1 
December 1 999. The entitlement shall last for five years ; for the first four  years it shall 
decrease by two  percentage points per year, and it shall terminate in the last year . This 
credit shall be ch arged against the National Budget, and shall be in the form of 
registered negotiable securities.  
m. Export processing enterprises operating as beneficiaries of the Duty-Free Zone Regime 
which , upon completion of four years of operation under that Regime , reinvest in the 
country may be granted an additional exemption from payment of income tax, 
according to the following criteria : 
 if the reinvestment is in excess of twenty -five per cent  (25%) of the original 
investment, the exemption s hall be for one additional  year;  
 if the reinvestment is in excess of fifty per cent  (50%) of the original investment , 
the exemption sh all be for two additional years;  
 if the reinvestment is in excess of seventy -five per cent (75%) of the original 
investment, the exemption shal l be for three additional years;  
 if the reinvestment is in excess of one  hundred  per cent  (100%) of the original 
investment, the exemption shall be for four additional years.  
The additional exemptions shall be for seventy -five per cent  (75%) of the income tax 
payable.  The additional exemptions granted in this context shall apply as from the end 
of the eighth year of operations, without prejudice to the exemptions for the final period 
of four years initially granted, which shall come into effect on the expiry of the 
additional exemption period referred to here.  In the case of enterprises based in 
"relatively less developed" zones, the additional exemption shall app ly on completion of 
the twelfth  year of operations, without prejudice to the exemptions for the final  period 
of six years initially granted, which shall come into effect on the expiry of the additional 
exemption period.  The reinvestment giving rise to the additional exemption must be 
made after completion of the fourth year and before the start of the eig hth year of 
operations under the Duty-Free Zone Regime . The additional exemption may only be 
granted to enterprises whose original investment in fixed assets was at least 
two million  United States dollars (US$2,000,000.00).  
 
6. Beneficiaries and mechanism  
 
Enterprises within the following categories qualify for the Duty-Free Zone Regime : 
 
a. Export processing industries which produce, process or assemble for export or 
re-export.  
b. Export trading enterprises, with no production activity, which merely handle, re -pack or 
re-distribute non -traditional goods  and products for export or re -export.  
c. Service industries and enterprises which export services to natural or legal persons 
domiciled abroad, or provide the services to companies which are beneficiaries of the 
Duty-Free Zone Regime , in the latter case provided that the services are directly related G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  to the production process of the companies which are beneficiaries of the Duty-Free 
Zone Regime . Banking, financial and insurance entities based in duty -free zones do not 
qualify for the benefits of this Regime . Neither do natural or legal persons engaged in 
providing professional services qualify for the Regime.  
d. Enterprises administering industrial parks intended for occupation by enterprises 
operating under the Duty-Free Zo ne Regime , provided that the parks meet the 
minimum conditions in terms of infrastructure and the availability  of services as set out 
in the R egulations implementing this Law.  Such enterprises shall qualify for the 
exemptions specified above , provided that  the industrial park developed by them is 
occupied solely by enterprises covered by the Duty-Free Zone Regime . If enterprises 
not covered by the Duty-Free Zone Regime  set up in the park, the administrator shall 
forfeit the exemption referred to in Article 20(g) of the Duty -Free Zone Regime Law 
from that time, and the other exemptions shall be reduced on a pro rata basis, in the 
same way as in the  case of sales in the national c ustoms territory pursuant to Article 22  
of the Duty -Free Zone Regime Law . 
e. Enterpr ises or entities engaged in scientific research to raise the technological level of 
the country's industrial or agribusiness activity and foreign trade . Enterprises operating 
shipyards or dry or floating docks for the construction, repair or maintenance of  ships.  
f. Processing industries which produce, process or assemble goods, irrespective of 
whether or not they export, provided that they meet the requirements laid down in 
Article 21 bis of the Duty -Free Zone Regime Law.  
Enterprises engaged in mining, explora tion or extraction of hydrocarbons, the 
production or sale of arms and ammunition containing depleted uranium, companies 
engaged in the production or sale of any type of arms are not eligible for the Duty-Free 
Zone Regime . Likewise, enterprises which generate electric power, unless the power is 
for their own consumption, shall not be eligible . 
 
There are various requirements for the granting of Regime status:  
 
a. Any natural or legal person wishing to obtain  Duty-Free Zone Regime status is required 
to sub mit the relevant application to PROCOMER in digital format using the form 
available to users on the site http://www.procomer.com , accompanied by detailed 
information on the pollution caused by the process  and the waste , in accordance with 
the relevant inst ructions issued by PROCOMER, according to the ter ms and criteria 
defined in the R egulations.8 
b. Within two working days of submission of the application, PROCOMER shall notify the 
applicant of any missing documentation, or of any requirement that has not bee n met 
relating to the application for admission to the Regime, granting a period of ten working 
days for compliance with the requirements.9 
c. Within not more than one working day of receipt of all the required information, the 
competent technical unit of PRO COMER shall forward an opinion to the Board of 
Directors or to the entity to which the Board of Directors has delegated this role ; the 
opinion shall include an assessment of the aspects set out in these Regulations and a 
recommendation, with supporting arg uments, on whether or not Regime status should 
be granted to the applicant enterprise.  The Board of Directors, the entity to which this 
role has been delegated, or PROCOMER may seek the opinion of other government 
entities or bodies where it considers that  this will assist with the assessment of the 
project.  After examining the application, within five working days of receipt of the 
complete application, the Board of Directors or the relevant entity of PROCOMER shall 
submit the final recommendation to COMEX  so that the Executive can take a decision on 
                                                
8 Article 1 0 of the Regulations implementing the Duty -Free Zone Regime Law.  
9 Article 13 of the R egulations implementing the Duty -Free Zone Regime Law.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  the matter within not more than four  working days from receipt of PROCOMER's 
recommendation.10 
d. At its discretion, PROCOMER is empowered to seek expert opinions from various State 
institutions to assist its exami nation of the enterprise's application.11 
If the recommendation is approved, the Executive grants the applicant enterprise R egime status 
and issues an Executive Resolution, which must contain the informatio n defined in Article 14 of the 
Regulations implemen ting the Duty -Free Zone Regime Law.12 
 
7. Estimated amount of the subsidy  
 
As this subsidy involves exemptions from a number of different taxes and consular fees, which 
vary according to the level of compliance with the specified requirements, the comprehensive 
information required to estimate the amount of the subsidy is not available.  
 
8. Duration of the subsidy  
 
The benefits granted to enterprises by the Law take effect as of the date on which the resolution 
granting Regime status is forwarded to the applicant, without prejudice to the second paragraph of 
Article  20(g) of the Duty -Free Zone Regime Law and the provisions in subparagraph (d) of 
Article  21ter of the Law.  Notwithstanding the foregoing, performance of the activities under the 
Regime and  actual enjoyment of the benefits may not commence until such time as the beneficiary 
enterprise has signed an operating contract with PROCOMER, in the format established for this 
purpose.  
 
In order to commence production operations under the Regime, the e nterprise must have been 
authorized by the Directorate -General of Customs  to act as a Customs Service Auxiliary, 
in accordance with the General Customs Law and its implementing Regulations.  
 
With regard to duration, the main incentives of the Duty-Free Zon e Regime are subject to a 
specific expiry date.  Moreover, where there is non -compliance with the conditions laid down, the 
Regime may be revoked by the Ministry of Foreign Trade.  
 
The resolution granting Regime status, all amendments thereto, and the resol ution relinquishing 
the Regime shall be published in full in the Official Journal.  
 
Of the incentives described in Section 5 of this notification, the following are subject to a specific 
expiry date:  
 
a. Exemption from taxes on capital and net assets , payment  of land tax and the tax on the 
conveyance of real estate for a period of ten years.13 
b. Exemption from all taxes on profits and any other taxes for which the tax base is 
calculated in relation to gross or net earnings, div idends paid to shareholders, 
or revenue or sales, according to the following distinctions14: 
 for enterprises based within the GAMA, the exemption shall be one  hundred  per 
cent (100%) for a period of up to eight years, and fifty per cent  (50%) for the 
following four  years;  
 for enterprises based outside the GAMA, the exemption shall be one  hundred  per 
cent (100%) for a period of up to 12 years, and fifty per cent  (50%) for the 
following six  years.  
c. Exemption from all municipal and business taxes for a period of ten years.15 
                                                
10 Idem.  
11 Article 26 of the Regulations implementing the Duty -Free Zone Regime Law.  
12 Article 27 of the Regulations implementing the Duty -Free Zone Regime Law.  
13 See section 5(e) of this notification.  
14 See section 5(h) of this notification.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  d. Enterprises based in relatively less -developed areas are entitled to a credit of ten per 
cent (10%) of the amount paid as wages and salaries during the previous year, with 
that percentage decreasing by two percentage points per annum, through to its 
termin ation in the last year.16 
e. The additional seventy -five per cent  (75%) exemption from income tax for export 
processing enterprises operating as beneficiaries of the Duty-Free Zone Regime which, 
on completion of four years of operation under that Regime, reinv est in the country will 
be17: 
 for one additional year if the reinvestment is in excess of twenty -five per cent  
(25%) of the original investm ent; 
 for two additional years if the reinvestment is in excess of fifty per cent  (50%) of 
the original investment;  
 for three additional years if the reinvestment is in excess of seventy -five per cent 
(75%) of the original investment;  
 for four additional years if the reinvestment is in excess of one  hundred  per cent  
(100%) of the original investment.  
9. Trade effects of the subsidy18 
 
According to the latest cumulative data published by PROCOMER for the period 2011 to 2015, the 
net country benefit (B PN) of the operation of the Duty -Free Regime amounted to US$3,179  million 
in 2015, representing growth of 5% compared to 2014.  Enterprises in the services sector were the 
largest contributor to this BPN with an average share of 47 %. 
 
Costa Rica 's Duty-Free Zone Regime is also socially profitable inasmuch as in 2015 for each dollar 
of incentive enterprises in the Duty-Free Zone Regim e generated US$6.2 in benefits for the 
country.  
 
The BP N accounted for 5 % of Costa Rica 's gross domestic prod uct (GDP in current dollars) 
in 2015.  
 
Moreover, in terms of direct jobs (bas ic wage plus other benefits), in 2015 the payroll totalled 
US$1,736  million, an increase of 13 % compared to 2014.  The average wage per worker paid 
under  the Duty-Free Zone Regime was 1.8 times higher  than the national average wage paid in 
Costa Rica 's private sector.  
 
The level of direct employment generated by Duty-Free Zone Regime enterprises increased by 5 %, 
to reach 82,086 formal direct jobs in 2015.  The services sector pro vided the most jobs, a total 
of 58%. 
 
In 2015, 331 enterprises were operating in the Duty-Free Zone Regime . By type of activity, 52 % 
were servi ces enterprises, 45 % manufacturing industries and the remaining 2 % were in the 
agribusiness  sector.  
 
Exports of goods under  the Duty-Free Zone Regime accounted for 47 % of Costa Rica 's total 
exports in 2015.  Goods exported by the precision and medical equip ment sector accounted for the 
largest share at 48 % of the total exported by Duty-Free Zone Regime enterprises in 2015.  The 
food sector came second with 17 % and the electrical and electronic s sector was in third place with 
11%. This breakdown shows less con centration than was the case in the previous decade, both in 
terms of destination and products.  
                                                                                                                                                  
15 See section 5(i) of this notification.  
16 See section 5(l) of this notification.  
17 See section 5(m) of this notification.  
18 Information to be found in PROCOMER's study entitled Balance de las Zonas Francas: benefic io neto 
del regimen para Costa Rica 2011 -2015, prepared and published by PROCOMER in 2016. At the time of 
preparing this notification, information for the period 2012 -2016 was being analysed.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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Exports of services under the Duty-Free Zone Regime have shown a positive performance, growing 
by 9% in 2015 and providing one third of Costa Rica 's total expo rts. 
 
The salient feature of Duty-Free Zone Regime enterprises is the application of better business 
practices that aim to make processes and activities efficient . In this respect, many firms follow 
international standards which seek to minimize the environmental impact, thereby helping to 
achieve Costa Rica 's sustainability goals and also facilitating the transfer of know -how to their 
employees, and to other enterprises.  
 
10. Elimination of export subsidies  
 
a. Notification of beneficiaries  
Regime benefits are subject to the provisions of Article 27.4 of the WTO Agreement on Subsidies 
and Countervailing Measures and the corresponding extensions granted by the WTO in documents 
G/SCM/39 and WT/L/691.  In accordance with the commitments m ade in Decision WT/L/691 , 
Costa  Rica notified all the beneficiaries under the programme that no more export subsidies 
subject to export performance for beneficiary enterprises under the Duty-Free Zone Regime would 
be granted to processing enterprises classified in accordance with  Article  17(a) of the Duty -Free 
Zone Regime Law after the end of calendar year 2015.  
 
b. Internal procedures  
The National Development Plan, drawn up in 2006, design ed a strategy consistent with WTO rules.  
In this respect, taking into account paragraph 1(e) of  General Council Decision WT/L/691, an 
inter-institutional commission (Ministry of Finance -Ministry of Foreign Trade -PROCOMER) has been 
established to assess any measures that need to be taken to provide beneficiaries with legal 
certainty, fulfil the commi tments undertaken and, at the same time, encourage higher levels of 
both domestic and foreign investment.  In 2008 and 2009, this commission, in consultation with 
other authorities, began the process of drawing up proposed amendments to the Duty -Free Zone 
Law. 
 
c. Legislative and regulatory changes  
As a result of the work carried out by the inter -institutional commission and taking into account 
the inputs received during the consultations with other bodies and  organizations, a draft law on 
"Amendments to the Du ty-Free Zone Regime Law, No. 7210 of 2 3 November 1 990" was drafted 
and put before the Legislative Assembly by the Executive on 2 1 April 2 009. The draft was 
approved by the Legislative Assembly on 1 7 December 2 009 and signed by the Executive on 
12 January 2 010. Accordingly, Law No. 8794 of 1 2 January 2 010, entitled "Amendments to the 
Duty-Free Zone Regime Law, No. 7210 of 2 3 November 1 990" came into effect on 
22 January  2010 when it was published in the Official J ournal La Gaceta  (Gaceta No. 15 of 
22 January  2010).  The full text of Law No. 8794 was included as an Annex to Costa Rica's 
notification in document G/SCM/N/211/CRI of 1 2 July 2 010. 
 
After the necessary procedures for amending the Duty -Free Zone Regime Law had been 
completed, during the first few mon ths of 2010 the inter -institutional commission started work on 
preparing the Regulations implementing the Law, which were signed on 28  April 2 010 and came 
into force on 15  June 2 010. The full text of the Regulations (Decree No. 36000 -COMEX -H of 
28 April 2 010) was included as an Annex to Costa Rica's notification in document 
G/SCM/N/211/CRI of 1 2 July 2 010. 
 
d. Description of the amendments  
The amendments to the Duty -Free Zone Regime Law No. 7210 incorporate the following major 
changes:  
 
i. Elimination of the link  between incentives and export:  
In order to comply with the provisions of the WTO Agreement on Subsidies and Countervailing 
Measures, the amendments to the Law incorporate a new category of processing enterprise which G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  is not required to export a percentage  of production in order to be eligible for the Duty-Free Zone 
Regime . This new category appears in Article 17(f) of the current Law, which states "Processing 
industries which produce, process or assemble goods, irrespective of whether or not they export, 
provided that they meet the requirements laid down in Article 21 bis of this Law".  
 
Enterprises which seek Duty-Free Zone Regime status under this new category described above 
must comply with the following requirements:  
 
 they must be in sectors that are strategic for the country's development or are 
established outside the GAMA;  
 they must make new investment in Costa Rica the nature and special features of which 
are such that it could be made in another country or be transferred to another country ; 
and 
 on the date of submitting the application for approval under the Duty-Free Zone Regime , 
they must be totally or partly exempt from, or not subject to, payment of income tax in 
Costa Rica.  
A special commission appointed by the Executive for this purpose is responsible for defining 
strategic sectors , taking into consideration the National Development Plan19, the prior criterion for 
the sectors concerned and:  
 
 projects deemed to make a substantial contribution to social development and which 
create quality jobs;  
 projects which make an effective contribution to modernizing the country's production 
structure because of the high technology they incorporate;  
 research and development projects;  
 projects which foster innovation and transfer of technology ; or 
 projects whi ch promote the incorporation of clean technology, integrated waste 
management, energy savings and efficient water management.  
In this connection, on 12  November 2 01020, the commission agreed to define as strategic sectors 
those projects in which the enterpr ise: 
 
 employs on average at least 200 workers per year, duly recorded on the payroll, as from 
the date of commencement of production operations, as provided for in the executive 
agreement g ranting R egime status;  
 operates in any of the following sectors:  
o advanced electronics;  
o advanced electronic components;  
o medical devices, equipment, implants and inputs and the highly specialized 
packing and packaging for such goods;  
o automobiles;  
o high-precision machined parts and components;  
o aerospace and aeronautics;  
o pharmaceutics and biotechnology;  
o renewable energy sources;  
o automation and flexible manufacturing systems;  
o advanced materials.  
                                                
19 Executive Decree No. 35999 of 28 April 2010, "Regulations of t he Special Commission on the 
Definition of Strategic Sectors" (the full text is attached as an Annex to Costa Rica's notification in document 
G/SCM/N/220/CRI and G/SCM/N/226/CRI of 29 July 2011).  
20 Agreement of the Special Commission on the Definition of S trategic Sectors of 12 November 2010, 
published in Official Journal La Gaceta  No. 229 of 25 November 2010 (the full text is attached as an Annex to 
Costa Rica's notification in document G/SCM/N/220/CRI and G/SCM/N/226/CRI of 29 July 2011).  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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 assigns at least the equivalent of zero point five per cent (0.5%) of its sales to 
the research and development expenses of its l ocal operations ; and 
 has at least one of the following certifications for its local operations:  
o ISO 14001  or equivalent;  
o LEED or equivalent.  
 
ii. Encouraging enterprises to set up outside the GAMA.  
The amendments include a series of incentives intended to enco urage Duty-Free Zone Regime 
beneficiary enterprises to set up in areas outside the GAMA and to foster their economic and social 
development.  
 
These incentives include the following:  
 
 lower investment requirements : to be eligible for the Duty-Free Zone Regime within the 
GAMA, an enterprise must make an initial investment in fixed assets amounting to 
US$150,000 if it wishes to set up in an industrial park and US$2,000,000 if it wishes to 
set up outside an industrial park.  For enterprises wishing  to set up outside the GAMA, 
the investment requirements are US$100,000 within an industrial park and US$50 0,000 
outside;  
 differentiated fiscal incentives : enterprises situated within the GAMA will pay a rate of six 
per cent  (6%) of their profits for the p urposes of the Income Tax Law for the first eight 
years, and fifteen per cent  (15%) for the following four years.  Enterprises outside the 
GAMA will pay zero per cent  (0%) of their profits for the purposes of the Income Tax 
Law during the first six years, f ive per cent  (5%) for the next six years, and fifteen per 
cent (15%) for the following six year s; 
 megaprojects : enterprises which invest a minimum of US$10,000,000 under an 
investment plan to be carried out over a period of eight years, calculated on the basis of 
the book value of the assets subject to depreciation, and which provide at least 100 
permanent jobs throughout the period in which the enterprise operates, as duly shown 
on the payroll, will be exempt from all profits tax, and from any other tax f or which the 
tax base is calculated in relation to gross or net profits, dividends paid to shareholders, 
or revenue or sales.  This exemption will be one  hundred  per cent  (100%) for eight years 
and fifty per cent (50%) for a further four years provided that  the enterprise sets up in a 
strategic sector within the GAMA, and one  hundred  per cent  (100%) for 12 years and 
fifty per cent  (50%) for a further six  years if the enterprise is situated in any sector 
outside the GAMA.  Likewise, if the enterprise sets up o utside the GAMA in a strategic 
sector and provides at least 100 permanent jobs, it is also eligible for this exemption for 
12 years at a rate of one  hundred  per cent  (100%) and for a further si x years at fifty per 
cent (50%); 
 encouraging poles of development : the amendments to the Law include a commitment 
by the State to draw up action plans to create the necessary services, infrastructure and 
operating conditions to encourage the establishment of enterprises in duty -free zones 
and industrial parks  or the modernization of those already existing in poles of 
development outside the GAMA.  The Law specifically mentions five poles of development 
to which priority will be given : Limón, Puntarenas, Brunca Region, Guanacaste and Zona 
Norte.  
iii. Granting of tax credits for training  
Beneficiary enterprises classified in the new category covered by Article 17(f) of the Law will have 
the right to a tax credit of ten per cent  (10%) for reinvestment of profits, costs incurred within or 
outside the country for training  Costa Rican personnel or personnel resident in Costa Rica working 
for the enterprise in the country, as well as for costs incurred within Costa Rica for training in G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  micro, small and medium -sized enterprises which supply enterprises covered by the Duty-Free 
Zone Regime . 
 
iv. Inclusion of criteria for strengthening links between duty -free zone enterprises and 
local industry (production chains)  
Enterprises supplying goods to enterprises established in duty -free zones may, in turn, apply for 
Duty-Free Zone Regime  status if a significant proportion of their total sales are to the said 
enterprises, "significant proportion" meaning at least forty per cent  (40%) of their total sales.  
 
Supplier enterprises meeting this requirement will not be required to belong to a sec tor that is 
strategic for the country's development or to be located in an area outside the GAMA.  They may be 
local enterprises engaged in activities in the  country . 
 
v. Sales on the domestic market  
The amendments to the Law specify that the exemptions and be nefits applicable to enterprises 
classified under the new Article 17(f) of the Law shall not be contingent in fact or in law upon 
export performance.  Such enterprises may therefore put their goods on sale in the domestic 
market, but in such cases all impor t taxes and customs procedures will apply.  Tariffs will only be 
paid on the inputs used for production, in conformity with international commitments.  
 
III. THE INWARD PROCESSING REGIME  
1. Description of the subsidy  
 
The Inward Processing Regime is the customs regi me allowing the entry of goods into national 
customs territory with the suspension of all types of taxes, subject to lodgement of a guarantee 
deposit.  The goods must be processed, repaired, reconstructed, incorporated into sub -assemblies, 
machinery, transp ort equipment or appliances with a higher degree of complexity, under the 
conditions laid down in the Regulations or provisions stipulated for this purpose by the competent 
administrative authority.  
 
2. Period of notification  
 
This notification explains the amendments to the Inward Processing Regime in effect as of 
20 February 2 017. On this date, Executive Decree No.  40198 of 13  December 2 016 came into 
effect, amending the Inward Processing Regime in order to comply with the provisions in the 
Agreement on Sub sidies and Countervailing Measures (SCM Agreement) of the World Trade 
Organization  (WTO) . 
 
3. Policy objective  
 
The Inward Processing Regime is designed to promote production, employment, and foreign and 
domestic investment, which inevitably contributes towards increasing exports and domestic 
consumption.  The conjunction of all these aspects helps to achieve national development 
objectives such as raising the standard of living of the population, increasing income levels, 
reducing unemployment and increas ing the country's productivity and ability to compete 
internationally.  
 
4. Background and authority  
 
 General Customs Law, Law No. 7557 of 2 0 October 1 995, Chapter VI (Processing 
Regimes)21 and amendments thereto22; 
 Regulations implementing the General Customs L aw, Chapter XIII (Inward Processing 
Regime), Executive Decree No. 25270 -H of 2 8 June 1 99623, and amendments thereto24; 
                                                
21 The parts refe rred to are attached as Annexes to Costa Rica's notification in document 
G/SCM/N/71/CRI of 5 March 2002. The full text is available for consultation in the archives of the Rules 
Division.  
22 Cf. footnote 4.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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   Regulations on the Inward Processing Regime, Executive Decree No.  40198 of 
13 December 2 016, published in the Official Journal La Gaceta No. 36 of 
20 February  2017, which eliminated the benefits deemed to be export subsidies (the full 
text is attached).25 
5. Form of the subsidy, beneficiaries and mechanism  
 
To be eligible for the Inward Processing Regime, the enterprise must choose one of the modalities 
available:  
 
 one hundred  per cent  (100%) re-export modality : enterprises choosing this option may 
not sell their products on the domestic market;  
 re-export  and domestic sale modality : under this modality  enterprises may sell the 
goods on the domestic market or simply re -export them.  
Enterprises operating under the "domestic sale" option are required to pay the full tax payable for 
the definitive importation of the goods.  Similarly, at the time of inward c learance of machinery and 
equipment under the Regime, they are required to pay the proportion of tax corresponding to the 
percentage of sales on the domestic market in relation to the total sales of the enterprise.  
 
The obligations for Regime beneficiaries  include the following:  
 
 to submit reports on all their operations to PROCOMER's Special Regimes Administration ; 
 to keep a log of operations carried out under the Regime;  
 prior to commencing operations, to apply to the Directorate -General of Customs for 
permission to operate as a Customs Service Auxiliary;  
 to keep goods entering under the Regime in authorized premises or plants;  
 to keep a  separate stock control system and accounting records for operations carried 
out under the Regime;  to comply with customs  legislation requirements, etc.  
6. Estimated amount of the subsidy  
 
The information required to estimate the amount of the subsidy granted under this Regime is not 
available.  
 
                                                                                                                                                  
23 The parts referred to are attached as Annexes to  Costa Rica's notification in document 
G/SCM/N/71/CRI of 5 March 2002. The full text is available for consultation in the archives of the Rules 
Division.  
24 Cf. footnote 6.  
25 The amendments to the Regulations implementing the Inward Processing Regime are co ntained in: 
Executive Decree No. 26285 -H-COMEX of 19 August 1997; Executive Decree No. 27329 of 26 August 1998 and 
Executive Decree No. 29055 of 31 October 2000 (the full texts are attached as Annexes to Costa Rica's 
notification in document G/SCM/N/71/CRI  of 5 March 2002); Executive Decree No. 29286 of 30 January 2001; 
Executive Decree No. 29607 of 18 June 2001; Executive Decree No. 30125 of 25 January 2002; Executive 
Decree No. 31848 of 25 May 2004; Executive Decree No. 32982 -COMEX -H of 10 March 2006 (the  full text of 
this amendment is attached as an Annex to Costa Rica's notification in document G/SCM/N/146/CRI); 
Executive Decree No. 34165 of 4 December 2007 (the full text of this amendment is attached as an Annex to 
Costa Rica's notification in document G/SCM/N/177/CRI/Rev.1); Executive  Decree No. 34738 -COMEX -H of 
29 August 2008 (the full text of this amendment is attached as an Annex to Costa Rica's notification in 
document G/SCM/N/211/CRI of 12 July 2010); Executive Decree No. 35423 -COMEX -H of 7 August 2009 (the 
full text of this amendment is attached as an Annex to Costa Rica's notification in document G/SCM/N/211/CRI 
of 12 July 2010); Executive Decree No. 36514 of 6 January 2011 (the full text of this amendment is attached 
as an Annex to Costa Rica's n otification in document G/SCM/N/243/CRI of 4 July 2012); and Executive Decree 
No. 36726 of 26 July 2011 (the full text of this amendment is attached as an Annex to Costa Rica's notification 
in document G/SCM/N/243/CRI of 4 July 2012).  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  7. Duration of the subsidy  
 
Regime benefits apply as from the date of issue of the authorization to commence activities under 
the Inward Processing Regime.  Except in the event of revocation of the Regime by the Ministry of 
Foreign Trade, or relinquishment by the enterprise covered by the Regime, the benefits granted by 
this Regime contin ue for an indefinite term.  
 
8. Trade effects of the subsidy26 
 
In 2016, there were 41 active enterprises benefiting under the Inward Processing Regime  and it 
provided employment for about 10,151 people.  
 
Costa Rica:  Direct jobs created by the Inward Processing  Regime  
 2011  2012  2013  2014  2015  2016  
Direct jobs created by the 
Inward Processing Regime  14,235  6,982  8,175  9,039  8,071  10,151* 
Source : PROCOMER . 
* It should be noted that for 2016 the figure is taken from the annual repor ts currently available and that 
enterprises whose fiscal year ends in December 2 016 are not included.  
 
It should be noted that a considerable proportion of the firms operating under this Regime are 
located in areas with little urban development, and accord ingly represent a very significant source 
of employment for the area.  
 
Costa Rica:  Total exports and inward p rocessing exports  
in US$  million s 
 2011  2012  2013  2014  2015  2016  
Inward processing  186.57  229.94  239.77  156.71  130.61  141.93  
Total exports  10,375.95  11,386.61  11,531.08  11,274.64  9,659.73  10,365.19  
Source : PROCOMER.  
9. Elimination of export subsidies  
 
a. Notification of beneficiaries  
Benefits under the Inward Processing Regime are subject to the provisions of Article 27.4 of the 
WTO Agreement on Subsidies and Countervailing Measures and the corresponding extensions 
granted by the WTO . Costa Rica therefore notifie d all the beneficiaries of the R egime by means of 
individual notifications to each of them that no more subsidies subject to export performance 
would be granted after the end of the calendar year 2016.  
 
b. Internal procedures  
On 12 January 2 010, Law No. 8794, Amendments to the Duty -Free Zone Regime Law No. 7210, 
came into force . This law introduces the legal adjustments, notably the elimi nation of export 
subsidies, which were necessary in order to provide beneficiaries with legal certainty, fulfil the 
commitments undertaken, and encourage higher levels of both domestic and foreign investment.  
 
Once work on the Duty -Free Zone Regime amendme nts was completed, an inter -institutional 
commission, composed of representatives from the Ministry of Finance, the Ministry of Foreign 
Trade and the Foreign Trade Promotion Agency, assessed and identified the provisions that 
required changes in order to m ake the Regime consistent with WTO rules.  
 
                                                
26 See footnote 11.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  c. Regulatory changes  
As a result of the work carried out by the inter -institutional commission and taking into account 
the inputs received during the consultations with other bodies and organizations, a comprehensiv e 
draft revision  of the Regulations implementing the Inward Processing Regime, Executive Decree 
No. 34165 -H-COMEX of 4  December 2 007, was prepared.  The new Regulations implementing the 
Inward Processing Regime, Executive Decree No.  40198 of 13  December 2 016, were published in 
Edition No.  37 of the Official Journal La Gaceta  of 20 February 2 017, the date on which it entered 
into force.  These Regulations are available for consultation by interested  parties on  the site 
http://www.imprentanacional.go.cr/pub/2017/02/20/ALCA37_20_02_2017.pdf , and the full text is 
attached as an annex to this notification.  
 
d. Description of the revision  
The comprehensive revision of the Regulations  implementing the Inward Processing Regime, 
Executive Decree No.  40198, includes the following principal amendments:  
 
i. Elimination of the benefits of certain articles of the Inward Processing Regime  
In order to limit the benefits granted by the Inward Processing Regime solely to inputs 
incorporated or consumed in the process of manufacturing the product for export, benefits cannot 
be applied to imports of the following:  
 
 machinery and transport equipment;  
 goods intended for the enterprise 's administrati ve activities;  
 articles used to prepare food and the furnishing s necessary for the serving of f ood; 
 equipment, fixtures and furnishings for training and safety;  
 articles for medical care or rehabilitation, intended exclusive ly for employees directly 
involv ed in the operation, transport, production and administration of enterprises;  
 commercial or industrial samples ; and 
 moulds, dyes, utensils and other devices used to supplement other appliances, models, 
patterns and  similar articles essential for production  and instructing personnel.  
ii. Clarification of concepts  
In order to be more precise, the concept of "input" has been incorporated and in Articles 18 and 
21, referring to the "Scope  of the modality ", it is specified that inputs and goods eligible for the 
Inward Processing Regime are those consumed during the production process or incorporated into 
the end product.  
 
  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  ANNEX  
EXECUTIVE DECREE NO.  40198 -COMEX -H 
REGULATIONS IMPLEMEN TING THE INWARD PROC ESSING REGIME  
Chapter I  
 
General P rovisions  
 
Article 1. - Purpose of the Regime . Beneficiary enterprises under th e Inward Processing Regime 
may inward clear into the Regime the goods specified in Articles 18 and 21 of these Regulations 
with suspension of tariff duty and indirect taxes.  
The goods shall be re -exported, within the time-limits specified in these Regulations, after 
undergoing processing, repair, reconstruction, installation or assembly, or after being incorporated 
in sub -assemblies, transport equipment in general or appliances with a higher degree of 
technological or functional complexity, or after being used for other similar purposes, under the 
conditions laid down by these Regulations and in accordance with the conditions laid down by the 
Ministry of Foreign Trade, as the administrator of the Regime . 
Under no circumstances shall the Inward Processing Regime allow the suspension of direct taxes.  
Article  2.- Inter-institutional coordination and electronic information exchange . The 
Directorate -General of Customs, the Ministry of Foreign Trade and the Fo reign Trade Promotion 
Agency of Costa Rica shall establish the coordination mechanisms needed to ensure the correct 
and uniform application of these Regulations.  
Moreover, insofar as the technological circumstances allow, these institutions shall transmit 
permits, authorizations, official proceedings and other operations relating to the Regime 
electronically, in accordance with the procedures agreed among  them.  
Documents resulting from electronic transmission among official subsidiary bodies shall constitut e 
authentic documents and for all purposes shall be evidence of the existence of the original 
transmitted.  
Article 3. - Abbreviations and definitions . For the purposes of these Regulations, the following 
definitions apply:  
 
Accessories : Devices or accessori es fitted to equipment or machinery to assist or enhance 
production operations and used for the satisfactory operation of the machinery or equipment in 
which they are incorporated.  
 
Approval of areas : The increase in the area previously authorized for the beneficiary, because 
one or more of the previously authorized facilities has either been increased or extended.  
 
Assembly : Combination of sub -assemblies, parts or goods, which has a specific function within 
the product.  
 
Assembly : The act of joining compon ents (parts, sub -assemblies and assemblies) which, when 
combined, result in a product with characteristics different from its component parts.  
 
Auxiliary:  Customs Service Auxiliary.  
 
BCCR : Central Bank of Costa Rica.  
 
Beneficiary : Natural or legal person g ranted authorization to operate under the Inward 
Processing Regime.  
 
By-products : Goods produced as ancillary outputs from the principal production process.  
 G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  Cancellation of approval of areas : The reduction in the area previously authorized for the 
beneficiary, either because one of its facilities has been closed altogether or because the area of 
one or more facilities has been reduced.  
 
CAUCA : Second Protocol Amending the Central American Uniform Customs Code.  
 
COMEX : Ministry of Foreign Trade.  
 
Commencement of operations : Process of installation, production, re -export and/or sale of the 
production output on the domestic market.  
 
Containers and packaging : Items designed to contain products of any kind.  
 
Customs Control Office : The customs office responsible for monitoring customs transactions 
involving  Customs Service Auxiliaries . Unless otherwise provided, this shall be understood to mean 
the customs office with territorial competence in the locality where the customs transaction is 
effected.  
 
Customs Service Auxiliary code : Identification number given by the Directorate -General of 
Customs when issuing the decision granting status as a Customs Service Auxiliary.  
 
Directorate : Directorate -General of Customs.  
 
Direct re -exportation : Export from national territory of goods produced under the Regime, 
managed by the beneficiary responsible for their entry.  
 
Direct taxes : Taxes which are levied directly on the wealth of natural or legal persons, for 
example, interest, income, earnings or withholding taxes and all other forms of income, as well as 
the real estate tax.  
 
DUA: Single Customs Declaration.  
 
Economic relationship : Legal transactions between two enterprises subject to the Inward 
Processing Regime that generate the transfer of good s imported under that Regime that have 
undergone a specific process, in accordance with Article 179 of the General Customs Law, so that 
the intermediate product resulting therefrom constitutes an input for the beneficiary enterprise to 
which it is transfer red. PROCOMER shall verify the existence of an economic relationship between 
enterprises operating under this Regime.  
 
Extension of areas : The increase in the area previously authorized for the Regime beneficiary 
enterprise provided that the new areas adjoin the previous area.  Adjoining areas shall mean those 
areas that are contiguous or mutually separated by an easement, public highway, a railway or a 
private road, river, stream or water course, whether or not permanent.  In such cases, the location 
code attributed to the beneficiary enterprise shall be the same.  
 
Fitting : The process of joining together parts or goods.  
 
Freight consolidation process : The freight consolidation process consists of the packing, 
wrapping, palletization, marking and labelling of packages, and the loading and accommodation of 
cargo in goods transportation units for export.  
 
Increase in area : The increase in the area previou sly authorized for the Regime beneficiary 
enterprise provided that the new areas do not adjoin the previous area. In such cases, the 
Directorate shall give the new areas a new location code.  
 
Indirect re -exportation : Export from national territory of goods  produced under the Regime, 
managed by a beneficiary of the same Regime other than the beneficiary which imported the 
goods.  
 
Import : Import of goods from abroad or produced under the Inward Processing Regime for local 
sale and which complies with the form alities and the legal, regulatory and administrative 
requirements for use and final consumption within national customs territory.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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Input : Raw materials, primary forms, including prepared or semi -processed mixtures, 
semi-processed products, chemicals or other materials whose quantity and quality can be 
identified, used in the production process or materially incorporated into the end product.  
 
Input -output ratio : Details of the various inputs, containers or packaging used and the 
proportion of each incorp orated or used in each product unit.  
 
Intermediate product : Goods which, having undergone one of the  processes envisaged in 
Article  179 of the General Customs Law, constitute an input for another enterprise operating under 
the Inward Processing Regime.  
 
Inward clearance of goods : Entry of goods into the Inward Processing Regime by beneficiary 
enterprises.  Entry under the Regime does not constitute import.  
 
Law: General Customs Law.  
 
Location code : Identification number given by the Directorate -General of Cu stoms for each 
geographical point in which the beneficiary enterprise has facilities for the purpose of carrying out 
operations in connection with i ts activities under the Regime.  
 
Machinery and equipment : Goods used for processing, repair, reconstruction,  installation, 
assembly or to be incorporated into assemblies and transform other products.  
 
Ministry : Ministry of Finance.  
 
Parts : A manufactured product which does not itself consist of other parts.  
 
Percentage of wastage : The proportion by which inputs are diminished with respect to the initial 
quantity after undergoing or being used in a production process.  
 
Procedure manual : Policies and guidelines issued by the Directorate -General of Customs and the 
Foreign Trade Promotion Agency of Costa Rica  and other competent institutions . 
 
Production module : The set of operations carried out for the manufacture of a particular 
product, or for the maintenance, repair, fitting, reconstruction or assembly of goods.  
 
Principal plant : Physical installations aut horized by the Foreign Trade Promotion Agency of 
Costa  Rica and the Directorate for the principal operations of the Regime beneficiary.  
 
PROCOMER : Foreign Trade Promotion Agency of Costa Rica. For the purposes of these 
Regulations, it shall mean the manage ment or competent directorate in the Special Regimes 
Administration.  
 
Raw materials : Goods which are to be incorporated in the end product by means of a production 
process.  
 
RECAUCA : Regulations of the Central American Uniform Customs Code.  
 
Reconstruction : The act of constructing (or making) a product again.  
 
Recycling : Processing of waste by means of various treatment processes that restore its 
economic and energy value and so avoid final disposal, provided that this involves a saving in 
energy and raw materials and is not harmful to health or the environment.  
 
Regime : The Inward Processing Regime.  
 
Repair : Remedying deterioration in order to restore the satisfactory operation of the item in 
question.  
 
Residue or waste : The quantity of goods left over fr om the production process.  
 G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  Residue tolerance : The tolerance of wastage, maximum percentage of wastage permitted. 
Permitted margin or discrepancy in the quantity or weight of a product entering a production 
module as compared with the input quantity and we ight of raw materials.  
 
Sales on the domestic market : Sales made by enterprises authorized under the re -exportation 
and domestic sale modality on national customs territory of finished products that have undergone 
one of the processes envisaged in Article 179 of the General Customs Law.  
 
Secondary plant : Operational physical installations of the beneficiary authorized by the Foreign 
Trade Promotion Agency of Costa Rica and the Directorate, other than the principal plant.  
 
Spare part : Part of a mechanism use d as a substitute for another that needs to be replaced, 
without altering the original equipment and/or machinery.  
 
Sub-assembly : The combination of parts resulting from their being fitted together, or which form 
part of an assembly.  
 
Transport components : Wrapping, packaging, pallets and other protection for goods which 
prevent any damage during the handling and transport of the goods.  
 
Warehouse : Physical installations of the beneficiary intended solely for storing goods covered by 
the Regime and previous ly authorized by PROCOMER and the Directorate -General of Customs.  
 
Wastage : The proportion by which inputs are diminished with respect to the initial quantity after 
undergoing or being used in a production process.  
 
Waste : Goods remaining from the production process.  
 
Article 4 .- Status of Customs Service Auxiliary . Beneficiaries operating under the Inward 
Processing Regime shall have  the status of Customs Service A uxiliaries, subject to prior approval 
by the Directorate, for which purpose they shall meet the requirements laid down in the Law and 
its implementing Regulations, and shall be subject to the liability regime specified by those 
provisions.  Once the Directorate has received the file, duly constituted, for processing the 
application with all  its requirements, the Regime beneficiary may enter the goods  necessary for 
the installation of the enterprise.  The Directorate shall rule on applications submitted by 
enterprises of this type within at most one month of their submission.  
If the applicatio n is rejected, the goods  entered shall be placed under the customs warehouse 
regime within a maximum period of three working  days from the date on which the rejection 
becomes final.  
Failure by beneficiaries of the said regime to comply with their obligatio ns as Customs Service 
Auxiliaries shall incur the penalties laid down in the Law and its implementing Regulations.  
 
Article 5. - Tax liability of beneficiaries . Regime beneficiaries shall be liable for any damage or 
loss affecting the goods  entering under the R egime, while remaining obliged to pay the relevant 
duties and taxes, except in the case of destruction of the goods  by act of God or force majeure, 
duly substantiated to the satisfaction of the customs authority.  
 
Chapter II  
 
General Procedures and Provisions Applicable  
to the Inward Processing Regime  
 
Article 6. - Electronic data transmission . PROCOMER and the Directorate may authorize certain 
formalities falling within their competence to be carried out electronically.  To this end, the  
beneficiaries shall meet all the requirements for authorization and the obligations imposed by the 
legal customs regime as a Customs Service Auxiliary, particularly those concerning the electronic 
transmission of customs declarations, supporting informati on and the correct use of security 
codes, access keys or digital signatures.  For this purpose, the beneficiary shall meet the 
requirements laid down by PROCOMER and the Directorate for using the computer systems.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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Accordingly , the code or the confidential access or security key assigned to an enterprise shall be 
equivalent, for all legal purposes, to the signature of the legal representative or authorized person.  
 
Article 7. - Recognition of functional equivalence . For the various formalities covered by thes e 
Regulations which require the submission of physical documents, it shall be understood that, if 
technological media so permit, electronic documents may replace physical documents.  
 
In such cases, any statement of a representative or declarative nature, e xpressed or transmitted 
through an electronic or informatics medium shall be deemed legally equivalent to documents 
issued, received or transmitted by physical media.  
 
Likewise, in cases where government authorities decide to implement electronic formaliti es in 
stages, the physical submission of such documents may be replaced by electronic submission of 
the digitized document, without prejudice to verification of the original document by the 
Directorate or by other government bodies involved in the correspo nding formality within their 
competence.  In such cases, enterprises shall keep the original physical documents properly filed.  
 
Article 8 .- Application for admission to the Regime and the status of Customs Service  
Auxiliary . Any enterprise interested in op erating under the Inward Processing Regime and 
obtaining the status of Customs Service Auxiliary shall make application to PROCOMER on the 
corresponding form , which is available to users in digital format on the website 
http://www.procomer.com . 
 
This form shall contain the following information and be accompanied by the following 
documentation:  
 
I. Information common to the application for admission to the Regime and that for 
the status of Customs Service Auxiliary : 
 
a. Name of applicant.  
b. Identity document.  
c. Address or means of notification.  
d. Address of the installations.  
e. Ownership of the property:  indicate whether the property is owned by the enterprise or 
 leased.  
f. Telephone number, fax and email  address.  
g. Status of the enterprise:  in operation or a project.  
h. Name of legal representative, identity document and number.  
i. Description of the activity and the 12-digit tariff heading  of the inputs and products.  
j. Sworn statement , not registered  with a notary , bearing the digital signature of the 
 enterprise 's legal repr esentative on the digital  application form, indicating that:  
i. The enterprise will not engage  in the manufacturing or marketing of weapons of 
any kind (whether permitted or prohibited) or of components, assemblies or 
sub-assemblies used exclusively in the de fence industry . 
ii. The enterprise is registered in the Ministry of Finance's Register of  Taxpayers . 
iii. The enterprise is up to date with the payment of all  its contributions to the Costa 
Rican Social Security Fund.  Compliance with this requirement shall be verif ied by 
the Institution, online, by consulting the Costa Rican Social Security Fund 's SICERE 
virtual office.  
k. The digital signature of the applicant or the legal representative of the enterprise 
indicated  on the form.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  II. Information required for the granting of Inward Processing Regime  status : 
 
a. Products to be manufactured.  Details of the products to be manufactured, including the 
12-digit tariff heading . 
b. Products to be sold on the domestic market, where applicable, expressed in the 12-digit 
tariff heading . 
c. Production process by product description, including the input -output ratio in the terms 
laid down in Article 9 of these Regulations.  If the Regime beneficiary enterprise decides 
to produce goods other than those originally authorized and for whic h it did not submit 
any information to PROCOMER, it shall describe them in the new application, including 
the 12-digit tariff heading , and shall await approval by PROCOMER  before starting to 
produce the goods.  PROCOMER  shall have not more than five working  days within which 
to reach a decision and inform the Directorate, using the means established.  Inspection 
bodies may, by means of post facto controls, verify that the information supplied is 
correct.  
III. Information required for the granting of the status of Customs Service Auxiliary : 
 
a. Name and number of the identity  document  of the staff members who will deal directly 
with the National Customs Service.  
b. Sworn statement, not registered with a notary, bearing the digital signature of the 
enterprise 's legal representative on the electronic application form, indicating that:  
i. the registered owner has granted the appropriate authorization to operate on the 
premises in which the activity u nder the Regime will take place;  
ii. the enterprise undertakes to acquire appropriate software for electronic data 
transmission to the information system of the National Customs Service.  
c. Sworn statement, registered with a notary, attesting to the existence of a place suitable 
for the safekeeping of the documents which, in accord ance with its status as a Customs 
Service Auxiliary, it is required to keep.  
IV. Documentation : 
 
a. Certificate of legal personality issued not more than three months previously, unless the 
National Registry provides for another time -limit. 
b. Special power of a ttorney if the application is made by a person other than the legal 
representative, with express mention of the fact that the power of attorney authorizes 
him to submit the application for admission to the Regime and granting of the status of 
Customs Servi ce Auxiliary.  
c. Copy of the front and back of the ID document of the legal representative and the staff 
members who will deal directly wi th the National Customs Service.  
d. If the applicant is a natural person, the following shall also be included:  
i. copy of the front and back of the ID document of the applicant, if the applicat ion is 
not submitted in person;  
ii. recent certificate (less than 30 calendar days old) issued by the Costa  Rican Social 
Security Fund certifying that he does not work for the Costa Rican State or its 
institutions ; 
iii. a certificate from the Offenders' Register (O ffence form), not more than 
two months old (to be procured directly from the entity responsible for labour 
matters).  The requirements in subparagraphs (i ) and (ii) above may also be 
validated by the competent authorities . G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  Article  9.- Control of the input -output ratio . The beneficiary shall include in the request for 
admission to the Regime, depending on the beneficiary 's production activities , the input -output 
ratio for each of the products.  For such purposes, the beneficiary shall provide a sworn statement 
based on technical information on the enterprise 's production process.  For all purposes, the sworn 
statement is part of the digital  application form for  admission to the Regime.  
 
The sworn statement shall contain the following information as a minimum:  
 
a. Details of the processes required to produce the goods covered by the Regime.  
b. Details of the goods to be produced by the enterprise under the Regime, with a precise 
and accurate description of the goods, including their 12-digit tariff heading . 
c. Details of the various inputs required for each unit produced, with a precise and 
accurate descripti on of the goods, including their 12-digit tariff heading  and the 
percentage used in each unit produced.  
d. Details of the  inputs 100 % exported for enterprises which wish to make use of the 
modality laid down in subparagraph IV of Article 2 3 of these R egulatio ns, including the 
12-digit tariff heading . For these purposes, PROCOMER shall forward this information to 
the Directorate.  
If the input -output ratio changes, the beneficiary shall submit a new sworn statement showing the 
input-output ratio in the aforement ioned terms to PROCOMER 's department administering the 
special export regimes.  After authorizing it, PROCOMER shall forward it immediately using the 
means determined by the  Directorate.  
 
The National Customs Service, in exercise of its authority, shall carry out the control s and 
inspections it deems relevant.  
 
Article 10. - Procedure for authorizing admission to the Regime . Within two working  days of 
submission of the application, PROCOMER shall notify the applicant of any missing documentation, 
or of any  requirement which has not been met, granting a period of ten working  days for 
compliance with the requirements, without prejudice to substantive review and examination  by the 
Directorate in respect of the information and documentation relating to the appl ication for the 
granting of status as a Customs Service Auxiliary  
 
Within no more than three working  days of receipt of all of the required information, the technical 
unit of PROCOMER shall forward an opinion to COMEX ; the opinion shall include an assessme nt of 
the aspects set out in these Regulations and a recommendation, with supporting arguments, on 
whether or not Inward Processing Regime status should be granted to the applicant enterprise.  
Once the examination  has been completed, COMEX shall grant or r eject the application within 
three working  days following receipt of the complete application.  
Article 11. - Procedure for  approval as a Customs Service A uxiliary . As soon as COMEX has 
granted the Regime, PROCOMER  shall send the Directorate a certified copy of the file containing 
the information and documentation submitted by the enterprise so that the Directorate , in exercise 
of its functions, may review and examin e the application for the granting of  the status o f Customs 
Service A uxiliary.  If the Directorate determines that the information provided has significant 
shortcomings, it shall inform PROCOMER accordingly with in not more than three working  days and 
PROCOMER shall give the enterprise a formal warning in r elation to this application, giving it 
ten working  days within which to comply.  
Once the file is complete, the Directorate shall process the application for registration as a 
Customs Service Auxiliary, in accordance with the following criteria : 
a. Enterprises  located inside a free zone industrial park : The Directorate shall issue 
any resolution granting auxil iary status within not more than two working  days of being 
notified by PROCOMER of the granting of the Inward Processing Regime.  In such cases, 
the Direct orate shall not carry out a prior inspection of the installations.  Nevertheless, 
once the enterprise is operating under the Regime, the customs authority, using its G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 23 - 
  statutory powers, may carry out the visits and inspections it considers pertinent and, if 
it finds any failure to comply with the requirements in accordance with the provisions in 
Article 80 of the Regulations implementing the General Customs Law, the appropriate 
steps shall be taken to establish the penalties for which the legislation provides.  
b. Enterprises  located outside a free zone industrial park : In the case of enterprises 
located outside a park, once the file is complete, the Registration Department shall 
request the Customs Control Office to inspect the installations, in accordance with 
Article  80 of the Regulations implementing the General Customs Law.  The Customs 
Control Office shall have not more than ten working  days from notification of this 
request to send the corresponding inspection report to the Registration Department.  
Once the report has been received and found to be in order, the Directorate shall grant 
the enterprise  the status of Customs Service A uxiliary within at most 15  working  days 
of receipt of the file forwarded by PROCOMER.  If the plant is not ready for inspection 
because it is under construction or machinery and/or equipment has still to be installed, 
PROCOMER shall also forward the file to the Directorate, in which case the interested 
party shall inform the Registration Department in writing of the time from which the  
inspection of the installations can be arranged.  
When the resolution approving  the status of Customs Service A uxiliary is issued, the Directorate 
shall, at the same time, furnish the computer code required for electronic data transmission.  
 
The administra tive decisions relating to the inspection of the installations and the final resolution 
deciding on the application for the granting of  the status of Customs Service A uxiliary shall be 
communicated to PROCOMER.  
Article 12. - Verification of requirement s using electronic means . All the requirements may 
be verified by government authorities using any electronic means.  The foregoing, in guarantee of 
the Principle of Inter -institutional Coordination and pursuant to Articles 8 and 9 of Law No. 8220 of 
4 March  2002, Law on Protecting Citizens from Excessive Administrative Requirements and 
Formalities, and  Articles 3, 6, 7, 8 and 61 of Executive Decree No. 37054 -MEIC of 
22 February  2012, Regulations implementing the Law on Protecting Citizens from Excessive 
Admini strative Requirements and Formalities.  
 
Article 13. - Inspection of the installations . The customs authority shall carry out the 
inspection of the installations to which the previous article refers , verifying the presence of those 
elements that affect the c ontrol of the goods, including those relating to the existence of 
appropriate infrastructure for the protection and safekeeping of the goods , the existence of areas 
set aside for the different operations, labelling and surveillance.  
The authority shall carry out the inspection in accordance with the requirements set out in a 
resolution of general scope issued by the Directorate, which shall be duly published in the Official 
Journal La Gaceta . 
Article 1 4.- Other authorization applications . Within a period of not more than five working  
days, PROCOMER shall process the types of application listed below directly, without any 
requirement for authorization from COMEX, except where exceptional or especially complex issues 
require the involvement o f COMEX:  
 
a. Application for inward customs clearance of goods.  
b. Extension for new types of goods needed for production, indicating the 12-digit tariff 
heading , in accordance with Articles  18 and 21 of these Regulations, as well as changes 
in the authorized do mestic sales percentage.  
c. Extension for new products to be manufactured and re -exported, indicating the 12-digit 
tariff heading . 
d. Changes in the percentages of wastage  and residue or waste or the residue tolerance of 
goods  entering under the Regime.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 24 - 
  e. Applicat ion for the transfer of installations, approval and cancellation of approval for the 
principal plant, secondary plants or warehouses, whether for their increase or 
extension.  These  installations shall be approved by the Directorate before they can 
operat e. 
In the case of transfer of installations, the procedure for  approving new areas in 
Article  62 of these Regulations shall apply.  
 
The Directorate shall issue the resolution authorizing the transfer and a location code 
shall be assigned for the installations to be approved ; the location code for the facilities 
to be closed shall remain in effect.  This situation shall last for one month, the period 
given to the beneficiary enterprise to complete the transfer of all goods to the new 
location, under  the supervision of the customs responsible for the respective 
installations.  
 
At the end of this period, the location code for the installations closed shall be 
terminated and the installations shall be subject to inspection by the Customs Control 
Office within a period of not more than ten working days.  
 
The aforementioned period of one month may be extended for another month prior to 
its expiry, once only, at the request of the beneficiary enterprise.  
 
f. Application for readjustment of the financial year.  
g. Application for the subcontracting of part of the production process . 
h. Change  in trading name or change in the company's situation in the terms laid down in 
the Commercial Code.  
PROCOMER shall inform Customs Control Office and the Registration Department of  these 
arrangements immediately so that the appropriate checks can be carried out.  
 
Article 15. - Operations authorized in warehouses, secondary plants and use of customs 
declarations . Any entry, movement or exit of goods involving a customs transaction sha ll require 
the submission or transmission of the customs declaration, except for donations, destruction, 
purchase of services and movement of goods from the principal plant to the secondary plant or 
warehouse if both are located within the same duty -free z one park.  
 
Enterprises may directly effect inward customs clearance, import and/or export of goods under the 
Regime, sell on the domestic market and complete customs formalities authorized for the principal 
plant from a secondary plant and shall formally n otify this to the Customs Control Office.  
 
Likewise, goods may be inward cleared, imported or exported under the Regime from a 
warehouse.  If the warehouse is located under a jurisdiction different to that of the principal plant, 
customs contr ol shall be ca rried out by the c ustoms office with jurisdiction for the location of the 
warehouse.  
 
The Customs Control Office shall verify the records and controls of the transactions carried out by 
the secondary plant or warehouse, which shall be kept by the beneficiary.  The secondary plant or 
warehouse shall comply with any additional controls set down in the General Customs Law and its 
implementing Regulations.  
Chapter III  
 
Regim e Modalities  
 
Article 16. - Modalities . The Inward Processing R egime has two modalities:  
 
a. One hundred  per cent  direct or indirect re-export  modality : This modality is 
available to R egime beneficiaries which directly or indirectly export the whole of their 
production.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  b. Direct or indirect r e-export and domestic sale modality : This modality is available 
to beneficiaries which directly or indirectly re-export and/or sell their production on the 
domestic market, under the terms and conditions previously authorized by COMEX.  
Regime beneficiaries that re -export indirectly under eithe r of these two modalities shall 
prove to PROCOMER that an economic relationship exists, and the goods  they transfer 
for the purposes of the said indirect re -exportation shall qualify as intermediate 
products as defined in Article 2 of these Regulations.  
 
Chapter IV  
 
One Hundred Per Cent Direct or Indirect Re -Export Modality  
 
Article 17. - Destination of output . Enterprises operating under this modality may not sell their 
products on the domestic market.  The production plant shall produce solely for re -expor t. 
Article 18. - Scope of the  modality . Goods to be incorporated into the end product or consumed 
during the production process may enter under this modality, for example:  
a. Raw materials, primary forms, including mixtures , prepared or semi -manufactured.  
b. Semi-manufactured products . 
c. The manufactures or processed products required.  
d. Labels, tags and similar items.  
e. Containers, packing material and wrapping  used. 
f. Chemicals or other materials in the quantity and quality determined, with the exception 
of fuel.  
Goods not incorporated or consumed in the production process and used by the beneficiary 
enterprise, for example, machinery, equipment, parts, accessories and spare parts, shall be 
subject to the corresponding duty upon importation.  
 
Article 1 9.- Length of stay . The permitted length of stay for goods  specified in Articles 18 and 
21 of these Regulations and entering under the Regime shall be 12 months.  
Article 20.- Expiry of the length of stay . Expiry of the periods specified without the goods  
having been re -exported or definitively imported shall provide the basis for the Customs Control 
Office to act in accordance with the provisions of Article 4 4 of these Regulations.  
Chapter V  
 
Direct or Indirect Re -Export and Domestic Sale Modality  
 
Article 21. - Scope of the modality . Goods to be incorporated into the end product or consumed 
during the production process may enter under this modality, for example:  
a. Raw materials, primary forms, including mixtures , prepared or semi -manufactured.  
b. Semi-manufactured products . 
c. The manufactures or processed products required.  
d. Labels, tags and similar items.  
e. Containers, packing material and wrapping used.  
f. Chemicals or other materials in the quantity and quality determined, with the exception 
of fuel.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 26 - 
  Goods not incorporated or consumed in the production process and used by the beneficiary 
enterprise, for example, machinery, equipment, parts, accessories and spare parts, shall be 
subject to the corresponding duty upon importation.  
 
Article 22. - Length of stay . The permitted lengt h of stay for goods  entering under this modality 
shall be governed by Article  19 of these Regulations . 
Article 23. - Domestic sale . To sell products on the domestic market, the beneficiary of this 
modality shall comply with the following requirements:  
 
I. Percentage authorized for domestic sale . Prior to the commencement of domestic sales 
by the beneficiary enterprise and for each financial year, PROCOMER shall inform the 
Directorate, using the means established, of the authorized percentage of domestic sales 
based on estimates of total sales requested by the enterprise.  In such cases, PROCOMER 
shall inform the Directorate of the free -on-board ( f.o.b. ) value expressed in United States 
dollars or the volume it is estimated the enterprise will sell on the dome stic market.  If the 
enterprise needs to sell a larger amount or volume on the domestic market, it shall first 
request PROCOMER to make the necessary amendment and the latter shall inform the 
Directorate accordingly in order to update the relevant registers . 
 
If the enterprise requests and applies for an amendment to this percentage, PROCOMER 
shall inform the Directorate of the percentage authorized by COMEX.  This percentage shall 
be verified by PROCOMER at least once a year, on the basis of an official cert ificate to be 
provided by the beneficiary enterprise to PROCOMER together with its annual report on 
activities, which shall be forwarded to the Directorate . 
 
If the beneficiary sells on the domestic market a percentage lower than that originally 
envisaged,  the difference may not be carried over to a later period.  If the enterprise sells a 
percentage higher than that authorized, then at the time of the domestic sale it shall pay the 
duties and taxes owed, in accordance with Article 55 of the General Customs Law, without 
prejudice to any other penalty applicable.  
 
The beneficiary enterprise shall indicate in its annual report on activities the percentage and 
final amount in United States dollars of total and domestic sales over the period.  If the 
report shows that the beneficiary sold a percentage higher than that authorized, PROCOMER 
shall inform the Directorate and the Customs Control Office so that they may check whether 
the corresponding taxes have been paid.  
 
II. Method of calculating sales on the domestic  market . The beneficiary enterprise shall 
calculate the percentage of goods brought into the national customs territory according to 
one of the two formulas below:  
(A) VALUE DS  (Domestic sales)  
 _________________________  X 100 = Percentage of domestic sales.  
 VALUE TS (Total sales)  
(B) VOLUME DS (Domestic sales)  
 ______________________   X 100 = Percentage of domestic sales.  
VOLUME TS  (Total sales)  
For these purposes, "Volume" is understood to mean the total number of commercial units 
listed on the invoices.  The choice of formula used to make the aforementioned calculation 
shall be duly substantiated by the enterprise and shall be indicated when submitting the 
application.  
 
The tax payable on inputs and other goods entering under the Regime  shall be calculated as 
follows:  
 
[TT (Total Tax)] x [percentage of domestic sales] = Tax payable.  
 G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  III. Form of payment . Beneficiary enterprises, taking into account the special features of their 
own production process, may use the following forms of payment:  
 
a. Paym ent at the time of inward clearance into the Regime . 
Beneficiaries opting for this form of payment shall, at the time of inward clearance into 
the Regime, pay the taxes corresponding to the goods covered by Article 21 of these 
Regulations and to be used to  manufacture the end product, in accordance with the 
percentage of domestic sale s previously authorized by COMEX for the current financial 
year. 
 
b. Payment at the time of domestic sale . 
Beneficiaries opting for this form of payment shall, at the time of sa le on the domestic market, pay 
all the taxes corresponding to the inputs and other goods that entered under the Regime and were 
used to manufacture the final product.  
 
IV. Inputs 100  per cent  exported . Enterprises may effect inward clearance of inputs intended 
one hundred  per cent  (100%) for export with suspension of payment of all customs duties 
provided that the inward clearance o f these inputs is the subject of a separate customs 
declaration.  
 
V. Purchase with exemption . If beneficiary enterprises ma ke domestic sales to natural or 
legal persons entitled to exemption for the purchase of such products, they may make use 
of the said exemptions.  
 
VI. Raw materials purchased locally . In the case of locally purchased raw materials which 
have been incorporat ed in the end product and on which internal taxes are payable, the 
procedure laid down for this purpose by the Directorate -Genera l of Taxation shall be applied.  
 
Article 24. - Exports to countries with free trade agreements . At the time of seeking 
admission  to the Regime or after it has been granted, enterprises may request PROCOMER that 
exports to countries with which Costa Rica has signed free trade agreements and which must be 
given preferential tariff treatment should not receive the benefits of the Inwa rd Processing Regime 
if the agreement contains any provision restricting access to the tariff preferences because  of the 
fiscal benefits of the R egime.  In any event, COMEX shall note the said request in the 
administrative decision granting the Regime or sh all add it subsequently for those enterprises 
benefiting therefrom.  The said authorization shall be forwarded to the Directorate by electronic 
means for the purpose of carrying out the relevant registration and  controls.  
 
Before exporting, beneficiaries ma king use of the exception provided in the preceding paragraph 
shall pay all the taxes corresponding to the inputs and other goods that entered under the Regime 
and were used to manufacture the final product for export.  
 
Chapter VI  
 
Obligations of B eneficia ries of the Regime  
 
Article 25. - Additional obligations . In addition to the obligations set down in the General 
Customs Law, the following obligations are also incumbent on Regime beneficiaries:  
 
a. To have been granted the status of a Customs Service Auxiliary and to keep the 
information furnished to the Directorate up to date.  
b. To commence operations within six months from the date of notification of the 
resolution authorizing the Regime, as provided in the General Customs Law.  
c. To keep goods inward -cleared under the Regime solely in the principal plant, secondary 
plants and/or warehouses previously authorized by PROCOMER and approved by the 
Directorate for each beneficiary, which shall be regarded as a customs operation zone.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 28 - 
  d. To keep a satisfactory, up -to-date record of the operations carried out under the 
Regime, according to the modality approved.  
e. To comply with labour provisions and pay employer's contributions.  
f. To keep separate inventory records, using the FIFO method, along with all accounting 
and o perating records, for goods entering the country, according to the end use of the 
final product.  
g. To carry out its customs transactions using the means and procedures specified by the 
Directorate for the Regime.  
h. To comply with the customs legislation, these  Regulations and other related rules 
applicable to the Regime.  
i. To submit to PROCOMER, on the forms it provides, an annual report on activities 
containing at least the following information:  
i. Overall movements, in terms of quantity, weight and value, of the goods admitted, 
balances in process, balances in stock, production re -exported or sold on the 
domestic market according to the 12-digit tariff heading.  
ii. Details of the volume of inputs used for production, together with details in terms 
of quantities of products produced ; this information should indicate the 12-digit 
tariff heading.  
iii. Photocopy of the sworn income tax declaration . 
iv. Certificate of net sales by market (domestic or foreign) in terms of value and 
quantity, issued by a certified public accountant . 
v. Profit -and-loss account, balance sheet, pre -closing trial balance, in Spanish and in 
colons.  
vi. In the case of enterprises, legal personality and equity capital structure.  
vii. A certificate issued by a competent professional person or body independent of the 
enterprise concerning the percentage of wastage, residue, waste and residue 
tolerance of the production process, for each type of goods entered under the 
Regime.  
viii. Document proving that taxes have been paid on the goods used to produce goods 
for domestic sale according to the percentage authorized for the financial year in 
question.  
Within four months following the end of the normal financial year, or a non-standard financial year 
as authorized by the Ministry for a specific enterprise, beneficiaries shall prov ide PROCOMER with 
an annual report on their activities during the financial year that has just ended, containing and 
providing the information specified in the forms drawn up for this purpose by PROC OMER and duly 
published in the O fficial Journal La Gaceta . 
 
If the report is not submitted or is submitted in an incomplete form, PROCOMER shall give the 
beneficiary a period of 15 working days, calculated from the day following the notification to this 
effect, in which to submit the annual report, rectify any m istakes or submit the missing 
documents, whichever applies.  If the report is not submitted or the mistakes are not rectified or 
the missing documents not submitted during the aforementioned period, PROCOMER shall issue a 
final warning, giving ten working d ays calculated from the date following the notification in which 
to comply.  
 
If the report is not submitted within the time -limit prescribed in the preceding paragraphs, or if it 
is found that the aspects indicated have not been rectified  within the time -limit specified in the G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 29 - 
  warnings by PROCOMER in accordance with the preceding paragraph, PROCOMER shall temporarily 
suspend the enterprise in breach from performance of any authorized actions regarding activities 
covered by the Regime, and on the same day th at the relevant official letter is s ent shall notify the 
Directorate , the Customs Control Office and the Directorate -General of Finance to ensure the 
concomitant suspension of all Regime transactions and benefits, such as the transit or movement 
of materials and goods, exemptions and other operations under the Regime.  The suspension shall 
continue until the enterprise complies with the submission of the annual report in the terms 
required by PROCOMER.  
 
The foregoing shall be without prejudice to any revocation of the Regime applicable pursuant to 
the Law, and on the basis of a recommendation, with supporting arguments, forwarded to COMEX 
by PROCOMER.  
 
PROCOMER shall give the BCCR electronic access to the annual report on activities for the purpose 
of compiling the relevant statistics.  
 
Article 26. - Commercial invoice . The beneficiary shall substantiate its customs declarations with 
the commercial invoice.  
 
In the case of exports and sales on the domestic market, the commercial invoice shall provide the  
following information for each type of product or goods:  
 
a. Quantity and measurement unit applicable.  
b. Description of the product:  indicate all the necessary features to be able to identify the 
product:  model, brand, serial number, size, code, material, pack aging, inter alia . Where 
these details do not exist, the enterprise shall indicate any other element to permit the 
goods to be identified.  
c. Unit price of the product, product meaning any goods described in sufficient detail to be 
related to a single price.  
d. Amount transacted by product in terms of the "Incoterm " applicable.  
e. Currency in which the amounts and prices are expressed.  
Regime beneficiaries which export or sell tangible products on the domestic market shall forward 
to the BCCR electronically, using t he means provided for this purpose, a copy of the commercial 
invoice or the invoice in electronic form or a printed copy.  In the foregoing cases, it shall indicate 
the number of the customs declaration or provide an electronic compilation of the invoices 
processed over one month, including the following details:  tariff heading, country of destination, 
name of the consignee, product code (where applicable), description, price and quantity of the 
product.  In the latter case, the BCCR may request the invoices and DUAs for a period selected 
randomly.  
 
Likewise, together with the foregoing information, the enterprise shall send an electronic report 
monthly, including the details required by the BCCR in order to calculate the value added of the 
production of the g oods.  The BCCR shall identify and notify the administrative unit to which the 
beneficiary enterprises shall transmit the information requested.  
 
In the foregoing cases, the maximum time -limit for submitting the data shall be ten working days 
after the end of the calendar months in which the transactions occurred.  In exceptional cases, and 
by common agreement between the beneficiary and the BCCR, the submission may be in 
accordance with the enterprise 's accounting month.  
 
Article 27. - Precautionary suspension . As a precautionary measure, COMEX shall automatically 
suspend any beneficiary from Regime benefits if it has not submitted its annual report on activities 
within the said time -limit of four months.  
 
Such suspension shall also be ordered if the BCCR notifies COMEX that, for over three  consecutive 
months, the beneficiary has failed to comply with the provisions of Article  26 on the transmission 
of commercial invoices for exports and domestic sales to the  BCCR.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 30 - 
   
The precautionary sus pension shall apply to the importation of raw materials under the Inward 
Processing Regime and shall be communicated to the Directorate not later than the working day 
following its entry into effect, preferably by electronic means, with copies to the Custo ms Control 
Office and PROCOMER, for the appropriate action ; the suspension shall remain in place until the 
anomaly has been rectified.  The foregoing shall be without prejudice to the provisions of Article 49 
of these Regulations.  Moreover, neither permits nor authorizations may be processed by 
PROCOMER.  
Chapter VII  
Wastage , Residue, Waste and Residue Tolerance  
for Goods Entering under the Regime  
Article 28. - Authorized percentage of wastage, residue, waste and residue tolerance . 
PROCOMER shall authorize, on  the basis of the information furnished by the enterprise, a  
percentage for wastage, residue, waste and residue tolerance for goods  subject to the Regime and 
used in the production process.  PROCOMER shall communicate these percentages to the Customs 
Contro l Office by the means specified by the Directorate.  
 
The said percentages shall be those to be used by the Customs Control Office as a valid basis for 
writing down inventories with respect to goods  inward -cleared into the Regime ; the foregoing 
without prej udice to the customs authority's powers of verification and control.  
 
The Customs Control Office may not apply any reduction to the quantities and weights of goods  
entering in percentages different from those authorized by PROCOMER or from those resulting 
from its own inspections.  
Article 29. - Change in percentages . In the event of changes in conditions and efficiency levels 
in the production structure of beneficiaries, these percentages may be changed, with the prior 
authorization of PROCOMER.  
Article 30. - Customs monitoring of approved percentages . If the customs authority becomes 
aware of information indicating that the percentages approved are not in accordance with reality, it 
shall forward the relevant information to PROCOMER, which shall resolve the i ssue within 
30 calendar days, without prejudice to any action which the customs authority may be responsible 
for taking.  
Chapter VIII  
Destruction and Donation of Goods  Entering under the Regime  
Article 31. - Containers, packaging and wrapping . At any time, Regime beneficiaries may 
freely dispose of containers, packaging and wrapping used in transporting goods  purchase d under 
the Regime.  
When such goods are entered for home use or re -exported, the corresponding customs 
declarations shall be made.  
Likewise, when such goods are donated, destroyed or recycled, Regime beneficiaries shall record 
such operations in their records in such a way that the customs authority may at any time verify 
their destination without the need to be present when the goods are donat ed, destroyed or 
recycled.  
Article 32. - Wastage, residue and waste . At any time, Regime beneficiaries may freely enter 
for home use, re -export, destroy, donate, recycle or dispose of the residue and waste resulting 
from their production process.  
 
For these  purposes, they need only submit to PROCOMER, together with the annual operating 
report, a breakdown containing the description of the goods and the percentage and use accorded G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 31 - 
  to them, so that PROCOMER may carry out a documentary check of the information,  in accordance 
with the percentages of wastage, residue or waste approved.  
In the exercise of its powers, the Directorate may carry out periodic audits, for which purpose it 
may request the reports submitted to PROCOMER by the beneficiary enterprises.  
Article 33. - Destruction of goods . Goods  entering under the Regime may be destroyed in 
accordance with the following principles:  
a. The beneficiary shall file the corresponding application for destruction with the Customs 
Control Office.  If materially possible, t his application shall be transmitted to the 
Customs Control Office electronically by the beneficiary.  
b. The customs authority shall arrange for an official to participate in the destruction of 
the goods , in accordance with the procedures laid down by the Dir ectorate.  
c. Once the information on the goods  has been filed or transmitted, the y shall be 
destroyed within not more than one working  day, if they are  perishable, or 
three  working  days, if they are not. 
d. Once the application for destruction has been filed, the customs official shall coordinate 
the proceedings within the above -mentioned time -limits with a view to witnessing, 
together with a representative of the beneficiary, the destruction of the goods and 
verifying the preparation of the corresponding repor t. 
e. If the above -mentioned time -limits expire without the official having put in an 
appearance, the beneficiary may proceed with the destruction in the presence of a 
witness and shall prepare the corresponding report, a copy of which shall be forwarded 
to the Customs Control Office, within 24 hours of the destruction of the goods . The 
preceding shall be without prejudice to any disciplinary liability that might attach to 
officials guilty of such an omission.  
Article 34. - Waste of goods subject to special regulations . In the case of goods 
inward -cleared under the Regime which require special processes for their destruction, for turning 
them into waste or recycling them because of environmental risks, the beneficiary shall employ a 
technically capable firm f or this operation, if it does not have the proper resources or methods to 
dispose of such materials.  
 
Notification to the c ustoms authority and its participation shall comply with the procedures 
prescribed by th e Directorate for this purpose.  
 
Article 35. - Donations of goods . Beneficiaries may donate semi -manufactured goods , residue, 
waste, seconds through the Directorate -General for the Administration of Property and 
Administrative Contracting of the Ministry of Finance, in accordance with the terms laid d own in 
the Regulations for the Registration and Supervision of Central Administration Property.  
 
Donations may be made to institutions recognized as being of public interest or social benefit or 
non-profit -making, State educational centres or institutions,  or other State agencies that request 
donations in kind and which are registered with the Directorate -General for the Administration of 
Property and Administrative Contracting.  The register of enterprises authorized to receive 
donations shall be consulted by the beneficiary before filing the donation application and by the 
Customs Control Office for the purpose of authorizing the  donation.  
 
If possible, the Regime beneficiary shall transmit the donation application to the Customs Control 
Office electronical ly, together with the information concerning the goods it intends to donate.  
 
For purposes of inspection and authorization of the donation, the Customs Control Office shall have 
a maximum of three working days from receipt of the communication from the ben eficiary.  If 
these three days pass without the customs having taken action on both counts, the  beneficiary 
may proceed with the donation and shall then so inform the C ustoms Control Office within 
24 hours of the event, by forwarding a copy of the corresponding report.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 32 - 
   
Every donation shall comply with the procedure prescribed by the Directorate in a decision of 
general scope issued for this purpose and shall be supported by a document showing due receipt 
by the institution to which the goods were d onated and attesting to the participation of the 
customs authority, if it attended within the specified time -limit. 
Chapter IX  
Subcontracting, T ransfers of Goods and Other Operations under the Regime  
Article 36 .- Subcontracting of part of the production pr ocess . Regime beneficiaries whose 
total production is re -exported may subcontract to other enterprises operating under the Inward 
Processing Regime one  hundred per cent  re-export modality, or the Duty -Free Zone Regime, in 
each case under strict customs sup ervision and with the prior written consent of PROCOMER.  
Article 37 .- Subcontracting of services . Beneficiaries may subcontract, subject to an 
application to PROCOMER using the means  established for the purpose, a part of their production 
or production process provided that they carry out production operations and do not become 
trading companies only.  PROCOMER shall ascertain that the enterprise is in compliance with the 
provisions of  Article  38 of these Regulations and, if appropriate, shall issue the authorization within 
three working  days of submission of the application.  The said authorization shall be sent to the 
Department of Statistics and Registration of the Directorate using t he mechanisms or electronic 
media established for the purpose  
 
The subcontracting may be with:  
 
a. Other Inward Processing Regime or Duty -Free Zone Regime benefic iaries, provided that 
at least fifty  per cent  of the total production volume of the enterprise covered by the 
Regime is produced by the subcontractor . 
b. Any natural or legal person established within national customs territory, provided that 
at least fifty per cent  of the total production volume of the  enterprise covered by the 
Regime is produced by the beneficiary.  
In this case, the Regime beneficiary enterprise may transfer the raw materials and semi -finished 
products involved in the subcontracting arrangement.  
 
Moreover, if the production process so requires, the inward processing enterprise may subcontract, 
under the same contracting arrangement, to several enterprises at once.  
The term of the contractual relationship between the beneficiary and the subcontracted enterprise 
shall be set by PROCOMER a ccording to the needs of the beneficiary, and may be extended if 
PROCOMER considers that the reasons for granting the authorization still apply, in which case it 
shall so inform the Directorate.  
Materials and goods  forming the subject of a subcontracting a rrangement may not remain for 
more than six months outside the enterprise benefiting from the Inward Processing Regime.  This 
period shall be calculated from the time at which the customs transit of the materials and goods  
forming the subject of the subcont racting arrangement is authorized.  
The subcontracting enterprise shall present, in the annual report, a breakdown of the results 
produced by that date under the subcontracting arrangement, in the format specified by 
PROCOMER and the Directorate, which shal l include a simple sworn statement, not registered with 
a notary and bearing the digital signature  of the legal representative of the beneficiary , indicating 
in detail in quantities and measurement units all the inventories of the goods  sent to the 
subcont ractor.  Moreover, it shall state that the goods  were returned to the subcontracting 
enterprise within the specified period of six months, detailing the products received in quantities 
and measurement units, and any waste generated and delivered , as well as  the product of the 
process . G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 33 - 
  If the term of the contractual relationship is less than one year, the breakdown in question shall be 
presented within ten working  days of the end of the subcontract.  
Where an extension of the contractual relationship between t he beneficiary enterprise and the 
subcontractor is being sought, the report shall be submitted together with the application 
three  working  days before the expiry of the subcontracting arrangement.  
In all cases, PROCOMER shall forward to the Customs Control  Office the breakdown provided by 
the beneficiary enterprise in relation to the results of the subcontracting arrangement within 
five working  days of its being approved.  
If PROCOMER detects any irregularity in the subcontracting process, it shall immediate ly inform 
the Customs Control Office and the Directorate, for appropriate action.  
When a beneficiary needs to move goods cleared temporarily into national customs territory to 
another enterprise authorized in the subcontracting arrangement in order to cont inue the 
production process, a new customs declaration shall not be required and the Customs Control 
Office shall be informed in writing or electronically, in accordance with the relevant procedures 
determined by the Directorate for this purpose, at the la test on the working day following the date 
on which the goods were moved.  
The subcontracted enterprise may not use the goods for purposes other than those envisaged in 
the authorized subcontracting arrangement, so that the goods produced as a result of the  service 
provided may only be re-exported or sold in national customs territory by the subcontracting 
beneficiary of the Regime.  The time -limits for temporary clearance into national customs territory 
shall be calculated as of the date of acceptance of the  customs declaration authorizing the 
temporary clearance.  The subcontracting arrangement shall be subject to the customs control and 
inspection determined in the General Customs Law and its implementing Regulations.  In such 
cases, the goods shall remain co vered by the Regime and under the responsibility of the 
beneficiary, which shall be liable for any damage or loss affecting the goods temporarily cleared 
into national customs territory and shall pay the relevant duties and taxes, pursuant to Article 24 
of the Law.  
Article 38. - Requirements for applications to subcontract . An application to subcontract shall 
be submitted to PROCOMER using the form available to users in digital format on the website 
http://www.procome r.com . 
The form shall contain the following information and be accompanied by the documentation 
indicated below:  
a. Breakdown of the processes to be subcontracted.  
b. Sworn statement by the beneficiary enterprise , not registered with a notary,  included in 
the digital  application  form for subcontracting attesting to:  
i. the existence of up -to-date inventories of raw materials, products i n process and 
finished products ; 
ii. the fact that it is up -to-date with its tax obligations.  
For the purpose of authorizing the subcontracting arrangement, PROCOMER shall verify the 
following:  
a. That in the subcontracting arrangement the percentages laid down in Article 3 7 of these 
Regulations are not exceeded.  For this purpose, it shall take into account the 
subcontracting arrangeme nts in process, if any.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 34 - 
  b. That the report to be submitted by the beneficiary at the end of the subcontracting 
arrangement is not outstanding.  In the event of applications for an extension the report 
shall be submitted within the time -limit specified in Artic le 37 of these Regulations.  
c. That the beneficiary enterprise is up -to-date with the payment of contributions to the 
Costa Rican Social Security Fund by consulting the virtual office of the Costa Rican 
Social Security Fund 's SICERE.  
The application form shall bear the digital signature of the legal representative of the enterprise 
indicated on the form.  
Article 39. - Registration of subcontractors . Enterprises wishing to be subcontracted by 
beneficiary enterprises shall register with PROCOMER by completing  the registration  form available 
to users in digital format on the website http://www.procomer.com . 
The form shall contain the following information and be accompanied by the documentation 
indicated below:  
a. Descri ption of the activity.  
b. A simple sworn statement, not registered with a notary, on the digital  application form, 
declaring the following:  
i. that the enterprise has up -to-date inventories o f raw materials, products in process 
and finished products ; 
ii. that the enterprise is up to date with its tax obligations.  
c. Make available to the authorities of the Ministry of Finance, in the exercise of their 
authority  relating to goods under customs control, any information or documentation 
requested concerning the use and f inality of the goods forming the subject of the 
subcontracting arrangement, and allow the authorities to verify the circumstances if 
they consider it appropriate.  
Using the appropriate means, PROCOMER shall forward the list of registered enterprises to the  
Directorate, the DGT and the BCCR, together with the time -limit authorized for e ach 
subcontracting arrangement.  
 
The application form shall bear the digital signature of the legal representative of the enterprise 
indicated on the form.  
 
Article 40. - Respo nsibility for goods  forming the subject of the subcontracting 
arrangement . As the  beneficiary, in i ts capacity as Customs Service A uxiliary, is directly 
responsible for goods  entering under the Regime, it shall ensure the correct use and disposal of 
the goods  forming the subject of the subcontracting arrangement and compliance with the 
time-limit on their stay in the installations of the subcontracted enterprise.  
To this end, it shall apply all the appropriate controls and keep up -to-date the registers in  which 
the departure and return of the goods  is recorded, so that the customs authority can, on request, 
obtain access to information on the use and disposal of the goods . 
The beneficiary shall be liable for payment of any customs or tax obligations arising from failure to 
comply with the terms and conditions of subcontracting arrangements, in accordance with the 
legal and other provisions governing the matter.  
The subcontracting arrangement shall be subject to the customs supervision and control prov ided 
for in the Law and its implementing Regulations.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 35 - 
  Article 41. - Inward customs clearance and re -export by subcontracted enterprises . 
Regime beneficiary enterprises which subcontract with other Regime beneficiaries or with any 
natural or legal person est ablished within national customs territory may clear or re -export their 
goods to or from the installations of the subcontracted enterprise.  
 
For this purpose, the subcontracting enterprise shall forward the respective customs declarations 
to the Customs Co ntrol Office, indicating the name and location of the subcontracted enterprise 
and that the goods will be imported into or exported from these installations.  In addition, for all 
purposes, it shall be responsible for complying with and ensuring proper appl ication of the relevant 
rules and procedures.  For this purpose, it shall be directly responsible for the communications 
established which, inter alia , permit the supervision and monitoring of entry, exit, transfer and 
registration in the inventory of the g oods.  The foregoing shall be in close coordination with the 
subcontracted enterprise.  
 
In order to enable the beneficiary enterprises to clear or re -export goods from the installations of 
the subcontracted enterprise, using the means specified, they shall notify PROCOMER, their 
Customs Control Office and that of the subcontracted enterprise in advance, indicating the 
following:  
 
a. The name of the subcontracted enterprise.  
b. The location of the installations of the subcontracted enterprise  and its Customs Contro l 
Office.  
c. An indication that henceforward the goods that are the subject of the subcontracting 
arrangement will be exported from the aforementioned installations.  
If the beneficiary enterprise takes any action that fails to comply with  the foregoing provis ions, the 
customs authority shall initiate the applicable penalty procedures.  
Article 42. - Failure to fulfil the terms of the subcontracting arrangement and other 
obligations . Whenever a competent authority finds failure to fulfil some requirement or oblig ation 
pertaining to the Regime or any condition pertaining to the authorization to subcontract or any 
other requirement, it shall, within three working  days, so inform the competent bodies for the 
purpose of initiating the administrative procedure required by law.  
Article 43. - Transfer of goods . Subject to justification by the beneficiary, the Customs Control 
Office may authorize the transfer of goods  from one Regime beneficiary to another.  For this 
purpose, prior to the actual transfer, the beneficiary shall make the corresponding inward customs 
clearance declaration.  
Chapter X  
Payment of T axes Due 
Article 44. - Expiry of the length of stay for the goods . Expiry of the periods specified without 
the goods  that entered under the Regime having been re -exported or definitively imported shall 
place the beneficiary under the obligation to pay all taxes, fines, interest and other surcharges of 
any kind arising fr om their importation.  
The same obligation shall apply to beneficiaries that have made improper use of goods  covered by 
the Regime or disposed of them otherwise than as authorized, without prejudice to any other 
penalties that may be applicable.  
Article 45. - Procedure for collection of the debt . In any of the situations referred to in the 
preceding article, the Customs Control Office shall act to collect the debt, following the procedure 
set down in Article 196 of the Law.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 36 - 
  On the issuing of the final order r equiring payment of the debt, the beneficiary shall have a period 
of five working  days as from the relevant notification , in accordance with Article 61 of the Law, to 
settle its debt with the revenue authorities.  
Article 46. - Preventive measures . In any of  the situations referred to in Article 44 of these 
Regulations, and prior to the initiation of the procedure referred to in Article 45, the Customs 
Control Office may carry out, as a preventive measure, the detention or seizure of the goods, and 
transfer t hem to premises under customs control, or carry out any other reasonable measure to 
ensure their safekeeping and custody.  
Chapter XI  
Penalties Applicable to Beneficiaries of the Regime  
Article 47. - Fines imposed on Regime beneficiaries . In accordance with the provisions of the 
Law, the Directorate  shall impose penalty fines on R egime beneficiaries that engage in conduct 
characterized by the said Law as an administrative or customs duty offence.  
Article 48. - Suspensions . In accordance with the Law, the Direc torate shall act to suspend a 
beneficiary 's status as a Customs Service A uxiliary, for the periods indicated, if it is found guilty of 
any of the following breaches:  
 
a. Failure to allow the customs authority access to its facilities, production areas, 
wareho uses or records of production costs:  suspension for five days.  
b. Non-compliance with the obligation to keep goods  only in duly approved or authorized 
premises:  suspension for five days.  
c. Destruction of goods with neither supervision by nor authorization from the customs 
authority:  suspension for five days.  
d. Failure to keep information for a period of five years:  suspension for one month.  
e. Non-compliance with a requiremen t incumbent on Customs Service A uxiliaries for more 
than three months, without good cause : suspension for one year.  The suspension shall 
continue until there is compliance with the respective requirements.  
f. Failure to keep records of its actions in the manner prescribed by the customs 
authority , failure to make register entries or to do so within t he specified deadline, 
destruction of records or failure to make records available:  suspension for one year.  
g. Failure to maintain or failure to send records and reports on its operations or on the 
goods  cleared , re-imported or re -exported, or failure to do so using  the required media 
or forms:  suspension for one year.  
h. Other breaches established by the Law.  
Article 49. - Cancellation of the Regime . COMEX shall act to cancel Regime status where the 
beneficiary has committed any of the  following breaches:  
 
a. Failure to commence operations within the time -limit set down in Article  182(a) of the 
Law for reasons exclusively attributable to the beneficiary.  
b. Suspension of the production process  for a period of more than e ight months  after it 
has been initiated , without good cause.  
c. Sudden  cessation of operations, leading to labour problems or other impacts on law and 
order . G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 37 - 
  d. Improper use of goods entered under the Regime, without prejudice t o any other 
measures applicable.  
e. Suspension on two or mo re occasions within a period of 12 months;  
f. Failure to submit the report pursuant to Article 2 5(i) of these Regulations within 
six months of the end of the authorized financial year . 
g. Suppl y of false data in the application for admission to the Regime, the a nnual 
operating report or in any other information it may be asked to provide.  
To this end, PROCOMER , on becoming aware of the situation, shall gather the required 
information, investigate the matter, and forward a recommendation to COMEX for initiation of  the 
relevant administrative procedure.  
 
In determining the penalty to be imposed for the aforementioned offences, COMEX shall have 
regard to the severity of the breach, the level of culpability or the presence of fraud on the part of 
employees or representatives of the enterprise and repeat offending.  
 
Following the imposition of the penalties under this Article, an application to have the ruling set 
aside may be made to the head of COMEX  within five working  days of notification of the ruling, 
after which all avenues of administrative recourse shall be deemed to have been exhausted.  
 
Article 50. - Request to relinquish the Regime . If a beneficiary enterprise intends to relinquish 
Regime status, it shall first of all pay the corresponding taxes to the  Ministry of Finance in 
accordance with the provisions below.  
 
Article 51. - Payment of taxes to the Ministry of Finance . The beneficiary enterprise shall 
submit to the Customs Control Office a copy of the certificate from a certified public accountant 
containing a detailed inventory of the goods that have been entered under the Regime.  The 
Customs Control Office shall immediately inform the Directorate so that it may cancel approval of 
the entry of goods by the enterprise.  
 
On the basis of the certificate m entioned in the previous paragraph, the beneficiary enterprise 
shall identify the goods that will be transferred, definitively re -exported or imported.  If there are 
goods definitively re -exported or imported, after having drawn up the inventory, it shall p rovide 
the documents that demonstrate the performance of such operations, where applicable.  
 
The Customs Control Office shall undertake a physical inspection of the inventory of goods 
supplied by the enterprise within not more than ten working days of the date of receipt of the 
complete information.  For all purposes, the date of cessation of operations shall mean the time at 
which the Customs Control Office undertook the aforementioned inspection and issued the 
corresponding report.  Following completion of the foregoing, the beneficiary enterprise shall 
complete the relevant customs declarations according to the des tination of the goods within 
15 working days of the issue of the inspection report by the Customs Control Office and shall 
inform the latter of t he operations.  
 
Likewise, the Customs Control Office shall certify that the enterprise relinquishing its status has no 
pending tax/customs obligations, that the aforementioned inventory has been drawn up and that 
the installation s have been duly inspected.  Within five working days, it shall transmit the said 
certificate to PROCOMER, with copies to the Directorate and the beneficiary enterprise.  
 
Article 52. - Procedure for requesting relinquishment from PROCOMER . Following 
submission of the relevant document ation to the Ministry of Finance, the beneficiary enterprise 
shall immediately submit a request to PROCOMER for relinquishment of its status, accompanied by 
the following documents:  
 
a. A copy of the notice published in a national newspaper announcing the ent erprise's 
intention to relinquish the Regime.  
b. Copies of all the documents submitted to the Ministry of Finance by the beneficiary 
enterprise, with the corresponding receipt stamp.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 38 - 
   
Article 53. - Relinquishment procedure at PROCOMER . After PROCOMER has recei ved the 
certificate issued by the Ministry of Finance, referred to in Article 51 above, and compliance with 
the requirements set out in the preceding Article have been verified, PROCOMER shall send a 
report to the Minister of Foreign Trade, who decides on the relinquishment request.  
 
After notification of acceptance of the request for relinquishment, all the Regime's benefits shall 
become null and void . PROCOMER shall inform the Directorate and the Customs Control Office of 
the acceptance for appropriate ac tion. 
 
Following receipt of the communication accepting the request for relinquishment and its 
notification to the beneficiary enterprise, the Directorate shall issue a decision revoking the 
relinquishing enterprise's status as a Customs Service Auxiliary,  without prejudice to the Customs 
Authority's power to initiate administrative proceedings subsequently as a result of the liability 
incurred by the enterprise's activities as a Customs Service Auxiliary.  
 
Article 54. - Revocation of the Regime . If the Regime is re voked , COMEX shall notify 
PROCOMER, the Customs Control Office and the Directorate of the relevant final decision.  
 
The Customs Control Office, by means of a physical inspection, shall verify the inventory of goods 
entered by the enterprise und er the Regime where applicable , within a maximum period of 
15 working days of the date of notification of the administrative decision on re vocation  of the 
Regime.  The foregoing shall be for the purpose of taking the corresponding administrative 
measures to  protect the interests of the revenue authorities.  
 
As of the notification of the decision revoking the Regime for the enterprise, all the Regime's 
benefits shall cease and the Customs Control Office and the Directorate shall be notified 
accordingly for ap propriate action.  After the decision has been notified, only completion of any 
pending transaction concerning the payment of taxes on goods purchased under the Regime, their 
re-export or sale under special regimes shall be permitted and shall be completed within 15 days 
following notification of the said decision.  
 
Following receipt of the decision revoking the Regime, the Directorate shall enter the revocation in 
its computer systems, giving the enterprise an opportunity to complete its transactions over a  
period of 15 days from the date of notification of the decision, in accordance with the preceding 
paragraph.  For these purposes, the Directorate shall issue a decision revoking the penalized 
enterprise's status as a Customs Service Auxiliary, without prej udice to the Customs Authority's 
power to initiate administrative proceedings subsequently as a result of the liability incurred by the 
enterprise's activities as a Customs Service Auxiliary.  
Chapter XII  
Other Provisions  
Artic le 55. - Applications for merge rs. Regime beneficiary enterprises that merge shall notify 
PROCOMER and the Directorate accordingly so that they can update the corresponding records.  
 
For these purposes, the beneficiary enterprise shall submit the following documents to PROCOMER 
and the Directorate, within not more than five working days as of the date of registration of the 
merger in the Public Register:  
 
a. Communication g iving information on the merger.  
b. Certificate of registration of the merger in the Public Register, giving details of th e 
merger. 
c. Copy of the notice published in the O fficial Journal La Gaceta . 
For all purposes, the goods entered under the Regime shall comply with the terms for the 
corresponding length of stay.  
 G/SCM/N/299/CRI • G/SCM/N/315/CRI  
- 39 - 
  Article 56. - Suspension of international or domestic transit for commercial purposes in 
the beneficiary enterprise's installations . The c ustoms authority may be requested to suspend 
international or domestic transit more than once in order to unload, break up, consoli date or load 
goods intended for inward clearance, export or re -export.  
 
The aforementioned operations may take place in the customs facilities, in a c ustoms warehouse 
or in the beneficiary enterprise's installations.  
 
The beneficiary enterprise shall take delivery of the goods and shall immediately inform the carrier 
and the Customs Control Office of their conformity.  If there are differences between the goods 
declared in transit and those received, the beneficiary enterprise  shall notify this within 
three  hours of the time on which the transit ended.  
 
Entry into the Regime shall be notified on the working day following completion of the transit.  
 
Failure to respect the proper procedures on the part of the beneficiary shall mean that the 
enterprise may not continue to make use of it subject to notification by the c ustoms authority.  
 
Article 57. - Goods regularly shipped . Goods regularly shipped betwe en beneficiary enterprises 
under this Regime and the Inward Processing Regime the nature of which implies an ongoing 
shipment process that is difficult to separate out in detail and which are moved by 
non-conventional means may be recorded together on a si ngle customs declaration for each 
product showing the operations conducted each month.  
 
The single customs declaration shall be submitted within the first five working days of each month.  
For the foregoing purposes, the Directorate shall keep a register of  enterprises authorized to 
submit such declarations , subject to verification of the nature of the operation conducted by the 
beneficiary enterprise.  
 
Article 58. - Repair, maintenance and reconstruction of transport units . Beneficiary 
enterprises whose auth orized activities involve the repair, maintenance and/or reconstruction of 
transport units may enter these under the Inward Processing Regime for the purpose of carrying 
out such procedures.  When the transport units arrive in the port area, they shall be m oved directly 
to the installations of the beneficiary enterprise under the Inward Processing Regime and shall be 
entered under the R egime by means of a customs declaration.  After the relevant procedure has 
been completed and the export declaration under th e Regime has been processed, the transport 
unit may remain in national customs territory for an additional  period, which may not exceed 
15 working days after the export authorization.  
 
If the transport unit is in national customs territory under the Tempor ary Import Regime and 
needs to undergo one of the aforementioned procedures, it may also be cleared into the 
installations of the Inward Processing enterprise by means of a customs declaration.  
 
The beneficiary enterprise shall keep an inventory of transpo rt units entering under the Regime in 
each of the aforementioned circumstances.  
 
If, in the course of exercisi ng its supervisory powers, the c ustoms authority determines that the 
transport units were entered under the Regime for any purpose other than thos e authorized by 
this Article, it shall initiate the corresponding regular and penalty procedures.  
 
Article 59. - Change of Regime . If a beneficiary wishes to transfer to the Duty -Free Zone 
Regime, it shall make the necessary application for transfer of Regime to PROCOMER, which shall 
forward a copy thereof to the Directorate and to the Customs Control Office.  
 
PROCOMER shall transmit to the Minist er of Foreign Trade the technical recommendation on 
cancelling the Inward Processing Regime because of transf er to the Duty -Free Zone Regime.  
 
The provisions in the Law on the Duty -Free Zone Regime and its implementing Regulations shall 
be complied with for admission to the Duty -Free Zone Regime.  
 
PROCOMER shall notify the beneficiary simultaneously of cancellati on of the Inward Processing 
Regime as a result of transfer to the Duty -Free Zone Regime after it has been approved by G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  COMEX , together with the Executive resolution granting admission to the Duty -Free Zone Regime.  
Copies of these notifications shall be forw arded to the Directorate and the Customs Control Office.  
 
After receiving the aforesaid notifications, the Directorate shall cancel the inward clearance of 
goods under the Inward Processing Regime and shall activate the provisional code as a Customs 
Servic e Auxiliary for Duty -Free Zones in order to facilitate the inward clearance of goods . The 
beneficiary 's codes as Customs Service Auxiliary shall remain in effect for both Regimes for a 
period of 20 working days to enable it to submit customs declarations.  
 
Within this period, a certificate shall be obtained from a certified public accountant containing the 
inventory of the raw materials, products being processed and final products, giving details of the 
quantity, description, tariff classification, book val ue, number of the customs declaration for 
inward clearance into the Inward Processing Regime and location, as well as domestic sales made 
to date on which the payment of the corresponding taxes remains outstanding.  
 
This certificate shall be submitted to the Customs Control Office by the beneficiary within the same 
period, together with the customs declarations required for payments under the Inward Processing 
Regime and transfer to the Duty -Free Zone Regime.  The Customs Control Office shall verify that 
the information in the customs declarations corresponds to the data in the certificate submitted.  
 
If there are inconsistencies between the data in the inventory and the customs declarations, the 
beneficiary shall provide proof of the destination of the good s. 
 
If the beneficiary fails to submit the inventory certificate within the period of 20 working days or 
does not provide proof of the destination of the goods, at the expiry of this period the Directorate 
shall annul the Customs Service Auxiliary Code for  Duty-Free Zones for sales on the domestic 
market, exports and sub -contracting until the enterprise makes good the situation or pays the 
corresponding taxes, for which it shall have a maximum period of ten  working days.  If the 
enterprise fails to comply wi th the foregoing, the Directorate shall cancel the codes for both 
Regimes and shall inform COMEX so that it can initiate the corresponding administrative 
procedure.  
 
If the transfer of goods from the Inward Processing Regime to the Duty -Free Zone Regime is  
completed satisfactorily, the Customs Control Office shall immediately inform the Directorate so 
that it may definitively cancel the Inward Processing code , issue the corresponding decision 
revoking the status of Customs Service Auxiliary for Inward Proce ssing and definitively grant the 
status of Customs Service Auxiliary for Duty -Free Zones.  
 
This decision shall be notified to PROCOMER, the Customs Control Office and the interested party, 
which within 15 working days shall submit to PROCOMER a final repor t on activities under the 
Inward Processing Regime in the terms laid down in Article 2 5 of the se Regulations.  
 
The beneficiary shall be liable for acts resulting from its activities as a beneficiary of the Inward 
Processing Regime and its status as Customs  Service Auxiliary for Inward Processing and for 
paying any customs tax due that is ascertained subsequently to the authorization as a beneficiary 
of the Duty -Free Zones Regime and its status as a Customs Service Auxiliary under the new 
Regime.  Failure to comply with the aforementioned obligations may lead to initiation of 
administrative proceedings on the part of COMEX.  
 
Article 60 .- Permanent electronic address . Beneficiary enterprises shall designate an 
electronic mail address as their legal domicile for  the receipt of notifications relating to the 
formalities.  This information shall be transmitted by means of a specific declaration.  The enterprise 
shall be responsible for the security and reliability of the account selected.  
 
The indication of the electr onic address may be changed or cancelled at any time, subject to 
notification to PROCOMER, without prejudice to the legal consequences that occurred up to that 
moment.  
 
Article 61 .- Subsidiary means of notification . In addition to the permanent electronic address, 
enterprises and entities which conduct electronic formalities with PROCOMER shall indicate a fax 
number to be used if it proves impossible to send the notification via electronic mail, for reasons 
that cannot be imputed to the enterprise or entity . For the purpose of notification using this G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  medium, five attempts to transmit the fax to the number indicated shall be made, at intervals of 
no less than 30 minutes.  Three of these attempts shall be made on the first day and two on the 
following day ; the latter two attempts shall be made on a working day and after eight o 'clock.  If 
none of these attempts are successful, this shall be noted in a single document to this effect for 
the purposes of the automatic notification  
 
Article 62. - Applications for approval of new areas . Applications for approval of new areas 
shall be submitted to PROCOMER in digital format using the form available to users on the website 
http://www.procomer.com . 
The form sha ll contain the following information and be accompanied by the documentation 
indicated below:  
a. Details of the new location (main plant, secondary plant, warehouse) : exact address 
(province, canton, district), located with in or outside a free zone p ark, surf ace in square 
metres, Customs Control O ffice, registration number of the property in the new 
location.  
b. Justification for the transfer or approval.  
c. Planned date for using the new installations.  
d. Simple sworn statement, not registered with a notary, to be included on the digital  
application form, indicating : that the enterprise is listed in the Ministry of Finance 's 
Register of Taxpayers ; that the registered owner of the property has given the 
corresponding authorization to operate in the propert y and that the enterprise is up to 
date with all its tax obligations and employers ' contributions to the CCSS, an obligation 
which shall be verified by consulting the virtual office of the Costa Rican Social  Security 
Fund's SICERE.  
e. Digital signature of the enterprise 's legal representative indicated on the form  on the 
application . 
PROCOMER shall examine the application and, if it finds it to be in order, shall send a copy to the 
Directorate, together with the  corresponding authorization, within  a period of not more than 
five working days from receipt of the complete application . The authorization shall be subject to 
the new area's compliance with the requisite fiscal and customs controls, confirmation of which  
shall be provided by the competent c ustoms authority in the terms set out in these rules.  
After having received the documentation, the Directorate shall process the application for approval 
of the areas in accordance with the following criteria:  
a. New areas  authorized within a park : The Directorate shall issue any resolution 
authorizing new areas within at most two working days of being notified of the 
authorization by PROCOMER.  Once th e new areas are operating, the c ustoms authority, 
using its statutory pow ers, may carry out the visits and inspections it considers 
pertinent and, if it finds any failure to comply with the requirements that the 
installations must meet, shall take the appropriate steps to establish the penalties for 
which the legislation provid es. 
b. New areas authorized outside a park : The Directorate shall issue the resolution 
authorizing new areas subject to inspection of the installations.  The Directorate shall 
issue the resolution within 15 working days of receipt of the application forwarded by 
PROCOMER.  
After approval by the Directorate, the approval of new areas under the pertinent 
resolution shall be notified to the beneficiary enterprise and to PROCOMER.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  Article 63. - Application for annulment of approval of areas . Applications for annulmen t of 
approval of areas shall be submitted to PROCOMER in digital format on the form available to users 
on the website http://www.procomer.com . 
The form shall contain the following information and be accompanied by t he documentation 
indicated below:  
a. Details of the area for which approval is to be annulled (main plant, secondary plant, 
warehouse) : exact address (province, canton, district), located with in or outside a free 
zone park, surface in square metre s, Customs C ontrol O ffice, registration number of the 
property in the new location.  
b. Justification for the annulment.  
c. Detailed inventory of all the goods to be found in the area for which approval is to be 
annulled and their finality.  
d. Simple sworn statement, not regist ered with a notary, to be  included on the digital  
application form, indicating : that the enterprise is listed in the Ministry of Finance 's 
Register of Taxpayers ; that the enterprise is up to date with all its tax obligations and 
employers ' contributions to  the CCSS, an obligation which shall be verified by consulting 
the virtual office of the Costa Rican Social Security Fund 's SICERE.  
e. Digital signature of the enterprise 's legal representative indicated on the form  on the 
application . 
PROCOMER shall examine the application and, if it considers it in order, shall forward a copy to the 
Directorate, together with a copy of the corresponding authorization, within a maximum period of 
five working days.  
 
Within two working days, the Directorate shall forward the ap plication to the Registration 
Department which, also within two working days, shall request the Customs Control Office to 
inspect the installations in order to verify that the inventory submitted together with the 
application matches the goods effectively to be found in the installations, and that the remaining 
area complies with the relevant fiscal and customs requirements.  
 
For this purpose, the c ustoms official shall draw up a report containing the information on the 
goods and their finality and, using t he appropriate form, shall determine that the remaining 
installations comply with the relevant requirements.  This inspection shall be conducted not later 
than fifteen working days after notification of the request for inspection by the Registration 
Department.  
 
After the installations have been inspected and the report has been drawn up, if there are no 
objections, the enterprise may dispose of the goods according to the finality indicated and in 
compliance with the corresponding procedures.  The c ustoms shall send the original of the form 
drawn up during the inspection to the Registration Department within one working day so that it 
may proceed with the application for annulment.  
 
Following expiry of th e time -limit indicated, if the c ustoms has not co nducted the inspection, the 
enterprise shall draw up a report containing the aforementioned information and shall send a copy 
thereof to the Customs Control Office and the Registration Department so that it may proceed with 
issuing the corresponding resolu tion on annulment.  
 
The Registration Department shal l issue this resolution within four  working days from receipt of 
the documentation forwarded by the Customs Control Office or by the enterprise, as appropriate.  
 
For the foregoing purposes, the goods may be sent to other install ations of the enterprise, to a 
customs agent in accordance with the rules applicable to such cases, or be re -exported or 
imported, in conformit y with the procedures in force.  
 G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  Article 64. - Issue of the deed of lien . All raw material s entering under the Regime shall be 
guaranteed by a global first -rank deed of lien in favour of the revenue authorities, which shall be 
recorded in the Register of Liens in the Public Regist ry and forwarded to the Customs Control 
Office for safekeeping af ter registration.  
 
For the purpose of drawing up the deed of lien, the following rules shall apply:  
 
I. Determination of the amount : 
 
a. Newly  admitted enterprises : The deed of lien shall be calculated on the basis of the 
taxes resulting from estimates by the  beneficiary of the inward clearance of raw 
materials over the following 12 months, divided up over six months.  
b. Beneficiary enterprises already operating : The amount of the customs lien shall be 
equivalent to the figure obtained by dividing up over six months the total amount of 
taxes on raw materials i nward cleared under the Re gime during the previous 
12 months.  
II. Validity of the lien : The lien shall be valid for 36 months as of its establishment.  
 
III. Updating of the amount : If taxes during this period exceed the amount of the deed of 
lien, the beneficiary enterprise shall update the amount.  
 
Article 65. - Requirements for the deed of customs lien . The first rank statutory lien in favour 
of the revenue authorities on raw materia ls entering under the Regime and any renewals, total 
cancellations or any other legal transaction relating to the said deed shall be recorded in writing, 
on forms duly authorized by the Directorate.  The deed shall also be free of any deletions, smudges 
or interlinear additions, and shall be written in letters, without numbers or abbreviations, except 
where these form part of a mark or emblem.  
 
Any error or omission shall be rectified by means of a separate note.  Text on the reverse of the 
document shall als o be validated by the signature of the benefici ary, in accordance with 
Article  66(j) of these Regulations.  
 
Article 66. - Information to be contained in the deed of customs lien . The deed of customs 
lien shall contain the following information:  
 
a. Surname and  first names, identity document and residential address of the beneficiary 
in the case of a natural person, or the trading name, name, legal identity document and 
domicile in the case of a legal person ; this person shall be the debtor for all purposes.  
b. Amount in colons of the tax payable.  
c. Origin of the tax, namely, the i nward clearance of raw materials under the Regime.  
d. The fact that the lien is given as a first -rank lien, showing the name of the Customs 
Control Office in favour of which the lien is given.  
e. Location where the payment of the debt is to be made ; this shall be the same as the 
location of the Customs Control Office.  
f. Expiry date of the lien, which may not exceed 36 months.  
g. After the period during which the goods may remain has expired without the goods 
having been re-exported or definitively imported , or if it is shown  that the enterprise 
has used the goods improperly or disposed of them  otherwise than as authorized, the 
Customs Control Office shall initiate the procedure laid down in Article 196 o f the Law 
for collection of the tax.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  On the issuing of the final order requiring payment of the debt, the beneficiary shall 
have a period of five working days as from the relevant notification, in accordance with 
Article 61 of the Law, to settle its debt w ith the revenue authorities.  
 
h. The fact that entry in the Register of Liens of the Public Registry is mandatory, and  shall 
not be subject to the payment of any tax.  
i. Place and date of issue of the deed.  
j. Signature of the beneficiary or its legal representative, duly authenticated by an  
attorney -at-law. Likewise, to the extent that the technological conditions so permit, the 
National Registry may accept use of a digital signature at the time of drawing up the 
deed.  
Article 67. - Time -limit for the l odgement of the deed of customs lien, duly registered . 
The beneficiary shall give the Customs Control Office the original of the global deed of customs 
lien, duly entered in the Public Property Register, within two months from the date of notification 
of granting the status of Customs Service Auxiliary.  
 
If this requirement is not met, the Customs Control Office shall notify COMEX immediately to that 
effect, for action to be taken in accordance with the provisions of Article 27 of these Regulations.  
Article  68.- Release of the customs lien in the Public Registry . Within the established 
deadlines, the Customs Control Office, at the beneficiary's request and within not more than 
ten business days, shall send the appropriate notification to the Register of Lien s of the Public 
Registry for cancellation or release of the lien.  
Article 69. - Expiry of the period for which raw materials and semi -finished products 
under lien are to remain in the country . Expiry of the period for which raw materials and 
semi-finished p roducts entering under the Regime are to stay in the country without their having 
been re -exported or definitively imported shall place the beneficiary under the obligation to pay all 
taxes, fines, interest and other surcharges of any kind arising from their importation.  
The same obligations shall apply to beneficiaries that have made improper use of goods  covered 
by the Regime or disposed of them otherwise than as authorized, without prejudice to any other 
penalties that may be applicable.  
Article 70. - Procedure for collection of the debt . In any of the situations referred to in the 
preceding article, the Customs Control Office shall act to collect the debt, following the procedure 
set down in Article 196 of the Law.  
Article 71. - Enforcement of deeds of customs lien . If the beneficiary ha s not settled the 
corresponding debt, the Customs Control Office shall act immediately to enforce the customs lien 
by auctioning the goods  given under lien, with the base price for the sale being the amount of the 
debt pl us interest, fines and other surcharges applicable.  
 
The procedure for carrying out the auction shall be that laid down by the General Customs Law 
and its implementing Regulations.  
If a balance outstanding remains after the goods have been sold, the Custom s Control Office shall 
notify the Directorate accordingly, for initiation of the required collection actions.  
Article 72. - Preventive measures . In any of the situations referred to in Article 70 of these 
Regulations, and prior to the initiation of the proc edure referred to in Article 69, the Customs 
Control Office may carry out, as a preventive measure, the detention or seizure of the goods, and 
transfer them  to premises under customs control, or carry out any other reasonable measure to 
ensure their safeke eping and custody.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  Chapter XIII  
Final Provisions  
Article 73. - Repeal . Executive Decree No.  34165 -H-COMEX of 4  December 2 007, published in the 
Official Journal La Gaceta No. 247 of 24  December 2 007, is hereby repealed.  
Transitional Provisions  
TRANSITIONAL PROVISION I .- As of the date of publication of these Regulations, beneficiary 
enterprises may only import under the Inward Processing Regime the goods indicated in 
Articles  18 and 21 of this regulatory text.  
TRANSITIONAL PROVISION II .- The goods indicated in Articles 15 and 18, in effect prior to 
these Regulations, and i nward cleared by the beneficiary enterprise before these Regulations came 
into force, may continue to be used by the beneficiary for the activity authorized under the Inward 
Processing Regim e, under the same conditions under which they were imported, provided that 
these goods are used and disposed of according to the provisions in the legal texts.  
The regulations in effect at the time the goods were i nward cleared into the Regime shall apply to 
such goods in respect of the length of stay, prolongation, loan, customs lien, transfer, donation, 
destruction, extension, renewal, partial or total cancellation or any other legal act concerning their 
status and other relevant provisions.  
If the goods are transferred to beneficiary enterprises which were admitted to the Regime 
subsequent to the entry into force of these Regulations, the corresponding taxes shall be paid in 
the terms specified in the next transitional provision.  
TRANSITIONAL PROVISION II I.- Beneficiary enterprises may import goods not included in the 
lists specified in Articles 18 and 21 and inward cleared prior to the entry into force of these 
Regulations.  For this purpose, they shall comply with the relevant provisions in the manual of 
customs procedures for definitive import and the following guidelines:  
a. TAXES PAYABLE : Payment shall be made on the basis of the taxes in effect at the 
time of acceptance of the customs declaration of definitive import.  
b. CUSTOMS VALUE : In order to determine the customs value of goods i nward cleared 
into the Inward Processing Regime, the provisions of Article VII of the General 
Agreement on Tariffs and Trade 1994, the General Customs Law and other regulations 
on customs valuation shall apply.  
c. APPLICATION OF FR EE TRADE TREATIES : If the goods comply with the rules of 
origin and other provisions of the free trade treaty applicable, the corresponding 
preferential tariff treatment may be requested.  For this purpose, the beneficiary 
enterprise shall comply with the r equirements and procedures determined in the free 
trade agreements in force at the time of definitive import.  
d. RELEASE OF THE CUSTOMS LIEN : After compliance with the guidelines applicable to 
import and in relevant cases, an enterprise shall request the Cust oms Control Office to 
release the customs lien on the goods and the Office shall have a maximum of ten 
working days to inform the Register of Liens in the National Registry so that it may 
cancel or release the respective amount . 
e. ISSUANCE OF RESOLUTION : The Directorate shall issue a resolution on the 
procedure regulating the time limits, terms and other requirements applicable to 
payment of the aforementioned taxes.  G/SCM/N/299/CRI • G/SCM/N/315/CRI  
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  TRANSITIONAL PROVISION IV .- As of the entry into force of these Regulations, beneficiary 
enterprises currently operating shall comply with the provisions in Article 67 of these Regulations 
and forward to the Customs Control Office, within a period of three months, the original of the 
global customs lien recorded in the Public Property Register.  
TRANSITIONAL PROVISION V .- Use of the 12-digit tariff headings indicated in Articles 8, 9, 14 
and 25 of th ese amendment s shall be mandatory as of 1  January 2 017. 
TRANSITIONAL PROVISION VI .- As of the entry into force of these Regulations, by 1  July 
2017, the  Ministry of Finance shall update the customs procedures and the computer system in 
line with the amended provisions.  
Article 74. - Entry into force . As of publication in the Official Journal La Gaceta . 
__________