WT/TPR/492  
13 February  2023 
(23-1007) Page: 1/2 
Trade Policy Review Body  Original:  Spanish  
 
  
TRADE POLICY REVIEW MECHANISM  
IMPLEMENTATION OF TRADE POLICIES THAT SUPPORT TRADE IN VARIOUS PRODUCTS  
Communication from Costa Rica  
 The following communication, dated 1 0 February  2023, is being circulated at the request of 
the delegation of Costa Rica pursuant to paragraph D of Annex 3 to the Marrakesh Agreement 
establishing the Trade Policy Review Mechanism.  
 
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1.  Costa Rica wishes to inform the Members of the World Trade Organization (WTO) of the 
implementation by  the Government of the Republic, over the last 10 months, of trade policy 
measures that support trade in various important products . These measures seek to reduce sourcing 
costs and to strengthen competition in the domestic market, as mechanisms to enhance  the 
well-being of Costa Rican consumers.  
Measures to reduce sourcing costs of rice in the husk and husked  rice 
 
2.  Through Executive Decree No. 43.642 MAG -MEIC-COMEX of 3 August  2022, Costa Rica modified 
the applied most -favoured -nation tariff for rice in the husk and husked  rice, reducing it from 35 % 
for both products to 3.5 % and 4 %, respectively . The objective of this measure is to reduce the 
sourcing cost of the most important product in Costa Rica's dietary structure ; on average, nearly 
47 kg of rice wa s consumed per capita in 2020/21, of which 57 % was imported (source : 
CONARROZ).  
3.  Executive Decree No. 43.642 MAG -MEIC-COMEX is part of the process of liberalizing the domestic 
rice market and supplements Executive Decree No. 43.643 MEIC, which puts an end to State 
intervention in setting rice prices.  
Measures to facilitate trade in medical products and personal protective  equipment  
 
4.  On 2 4 January  2023, Executive Decree No. 43846 -MEIC-MAG-COMEX  eliminated  the 
product -specific export licensing requirement, which had been established at the beginning of the 
pandemic in the light of the shortage risks in dealing with the healt h emergency caused by COVID -19 
disease.  
5.  This step was taken in recognition of fact that the international market for these types of products 
has stabilized and of the importance of promoting integration into the value chains of the medical 
sector and of fo reign direct investment, which encourage technology transfers and productive 
diversification.  
Measures to align internal taxes on imported beer  
 
6.  On 15 December  2022, the Legislative Assembly of Costa Rica approved Dossier No. 23.275, 
"Law to eliminate sales tax on imported beer", at the second debate . Accordingly, Costa Rica 
eliminates the tax on foreign beer contained in Law No. 10 of 1936 on the Sale of Spirits.  WT/TPR/492  
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  7.  This measure ensures tax parity for beers and strengthens competition to the benefit of national 
consumers.  
Compliance with the ruling of the Dispute Settlement Body concerning the importation of avocados  
 
8.  Costa Rica is aware and a long -standing champion of the importance of ensuring legal certainty 
and predictability in trade relations by protecting and strengthening a rules -based multilateral 
system . Accordingly, the Government of Costa Rica immediately complied with the recommendations 
of the Panel Repo rt. To that end, the Government of Costa Rica issued Resolution DSFE -004-2022 
of the State Phytosanitary Service, notified in G/SPS/N/CRI/247.  
9.  This Resolution eliminated the measures related to Avocado sunblotch viroid (ASBVd) which were 
the subject of the  dispute before the Dispute Settlement Body (DSB), thereby allowing the 
commercial transactions that had been affected by these measures to return to normal.  
10.  Through the aforementioned actions, Costa Rica confirms its commitment to respecting the rules 
of the multilateral trading system and to the constructive spirit of reforming it and making it more 
transparent, as a high -impact tool to foster an improvement in the well -being of its population.  
Amendments to the General Customs Law  
 
11.  On 29 June 2022, Law No. 10271, "Amendments to the General Customs Law", was published 
in the Official Journal, La Gaceta , enter ing into force as of the date of publication . These amendments 
were an important milestone in the modernization of the customs service, as this Law had not been 
updated since 1995.  
12.  This Law was updated with the objective of strengthening efforts to combat tax -related offences 
and bringing  customs regulations into line with  the country's commitments under the Trade 
Facilitation Agreement (TFA), as well  as other regional and international instruments . Particular 
attention is drawn, inter alia , to the provisions on authorized economic operators, advance rulings 
and express shipments.  
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