The resolution establishes new categories for the temporary importation of vessels and the requirements for temporarily importing those vessels.
In accordance with the Central American Uniform Customs Code IV (CAUCA IV) and regulations (RECAUCA IV) and Law No. 9977, “Promotion of tourist marinas and coastal development,” Cost Rica’s General Directorate of Customs issued Resolution RES-407-2021, creating two new categories for the temporary importation of vessels. Under the resolution, the new categories are the temporary importation of vessels for tourist purposes and the temporary importation of chartering vessels.
Source EY
