This system grants beneficiary companies with the widest range of benefits currently available in Costa Rica. Operational incentives such as on-site and expedite customs clearance and in some cases subsidized training are also available. The export contract was also set up at the beginning of the eighties, granting some tax exemptions, tax rebates and credits in proportion to the amounts exported. The temporary admission system was set up specifically for drawback type operations. Even though the flexibility and the scope of the fiscal is quite limited in comparison to the free zone system.
Some fiscal incentives are still available for tourism related investments.
However, it is expected that the remaining benefits will be eliminated throughout 1996. As of 1996, there will exist a monopoly on demand savings and checking accounts. Private banks have a larger participation due to their expansion and can now offer service nationwide. Long term capital is scarce due to variations in the inflation rate and a small domestic capital market. There is an active stock exchange, the largest in Central America although small with regards to international standards.