The sales tax is paid upon purchase of most goods and services, including imported goods, not destined for official use by the Central or local governments. A one percent surcharge is imposed on most imports, except medicines and raw materials for human consumption and industry. Import taxes or duties vary depending on the item imported. Import licenses are not required for most products. However, pharmaceuticals, drugs, cosmetics, and some chemical products, such as solvents and precursor chemicals, require an import permit and registration in the Ministry of Health that are valid for five years.
Food products require registration when imported for the first time.
Phytosanitary and animal health certificates are required by the Ministry of Agriculture. The permits must be obtained by the Costa Rican importer. Arms and munitions require a license from the Costa Rican Ministry of Public Security's Department for the Control of Weapons and Explosives. The Central Bank no longer licenses imports. Exports and imports are registered only for statistical purposes.