How to import from China to Costa Rica: steps, taxes and documents
Requirements, a step-by-step process, DAI duty, the 1% Law 6946 tax and VAT with a real cost example, how to use the FTA with China, and the mistakes that most often delay an import.
Supro Group team
Costa Rica has had a free trade agreement with China since 2011, and that changes the numbers: with the right documents, many Chinese products enter at a reduced or zero duty. For a small or medium-sized business importing for the first time, using the agreement or not can be a large part of the margin. This guide sums up the requirements, the taxes and the timelines in plain language.
Before you start: what you need to have ready
- Your company registered as a taxpayer with Hacienda (the Ministry of Finance), with an active cédula jurídica (corporate tax ID).
- Your importer registration in the customs system. Today that is TICA, which Hacienda is replacing with the new ATENA platform; your customs agent handles whichever system applies.
- A licensed agente aduanero (customs agent): it is mandatory for commercial imports. Talk to them before you order, not after.
- The tariff code (partida arancelaria) of your product, which determines the DAI duty and whether the China FTA reduction applies.
- The technical regulations (RTCR) and Spanish labeling rules for your product, and Ministry of Health requirements for food-contact articles and some consumer goods.
The most important step is the first one: confirm the tariff code, the FTA rate and the labeling requirements with your customs agent before confirming the order. Changing a label in China costs little; fixing it at the port costs a lot.
Step by step
- Define the product, the quantity and the target price, and ask for a written quotation.
- Review and approve the samples before committing.
- Confirm the order with a proforma invoice and pay the deposit (usually 30%).
- During production, ask for progress photos; before shipment, an inspection with a report.
- Pay the balance and receive the documents: commercial invoice, packing list, bill of lading (B/L) and certificate of origin.
- Ocean transit: about 30–35 days to Caldera (Pacific) and 35–40 days to Moín / Limón (Caribbean).
- Your customs agent files the customs declaration with the certificate of origin, and you pay the DAI, the 1% Law 6946 tax and VAT.
- Once release (levante) is authorized, the goods leave the port for your warehouse.
Taxes: DAI, Law 6946 and VAT
In Costa Rica, goods pay three main taxes. The DAI (derechos arancelarios a la importación, the import duty) depends on the tariff code and generally ranges from 0 to 15%, calculated on the CIF value (goods, freight and insurance). A 1% tax on the CIF value is also charged under Law 6946. Then 13% VAT (IVA) is charged on the CIF value plus the DAI and the 1% (plus the selective consumption tax, for the goods that pay it). For a VAT-registered company, that VAT is usually creditable.
Thanks to the Costa Rica–China FTA, if the goods arrive with a certificate of origin issued in China, many products pay a reduced or 0% DAI. Without the certificate, the general DAI applies, even if the product is Chinese.
| Example: 5,000 units at USD 2.00 FOB, one 20' container to Caldera | Without certificate (9% DAI) | With certificate of origin (0%) |
|---|---|---|
| Goods (FOB) | 10,000.00 | 10,000.00 |
| Ocean freight (reference) | 2,000.00 | 2,000.00 |
| Insurance (0.5%) | 60.00 | 60.00 |
| CIF value | 12,060.00 | 12,060.00 |
| DAI | 1,085.40 | 0.00 |
| Law 6946 (1% on CIF) | 120.60 | 120.60 |
| 13% VAT on CIF + DAI + 1% | 1,724.58 | 1,583.48 |
| Port, customs agent and transport (reference) | 800.00 | 800.00 |
| Landed cost at warehouse | 15,790.58 | 14,564.08 |
| Per unit | 3.16 (2.81 without the creditable VAT) | 2.91 (2.60 without the creditable VAT) |
Freight and local charges change with the season and with your destination city, and the 9% is only an example. Your customs agent will confirm the DAI and the FTA rate for your product's tariff code.
How to take advantage of the Costa Rica–China FTA
The certificate of origin is requested by the supplier in China from the issuing authority, using the shipment details, and it must be ready when your agent files the declaration. Many small factories do not do it on their own initiative: you need to ask for it from the quotation stage. If you buy through us, we arrange it with the factory and send it to you along with the rest of the documents.
Mistakes that most often delay an import
- Shipping without a certificate of origin and losing the FTA reduction.
- Discovering the technical regulation (RTCR) or the Spanish labeling requirement when the goods are already at the port.
- Declaring a value that does not match the invoice or reality: customs can hold the cargo.
- Not having the documents ready on arrival: every extra day at the port generates storage and container charges.
- Paying to a new bank account received by email without confirming it by phone.
- Confirming the order too late before Chinese New Year.
How Supro Group helps
We find the factory, send you samples to approve, inspect the goods before shipment and send you a report with photos. We prepare the invoice, the packing list and the certificate of origin so your customs agent has them on time. Our team speaks Spanish, so you can sort out questions without intermediaries. We do not promise prices before quoting: every product and every factory is different.
Summary
- You need your company registered with Hacienda, an importer registration and a licensed customs agent.
- You pay DAI on the CIF value (generally 0–15%), the 1% Law 6946 tax and 13% VAT on CIF plus DAI and the 1%.
- With a Chinese certificate of origin, the FTA allows a reduced or 0% DAI on many products.
- Allow about 30–40 days of transit depending on the port, plus production and customs.
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