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
Latest Posts in "Costa Rica"
- Costa Rica Issues Resolutions for New Digital Tax Platform “TRIBU-CR” Implementation
- Costa Rica DGT Issues Guidance on New TRIBU-CR Digital Tax Platform
- Costa Rica Delays TRIBU-CR Launch to October 2025, Adjusts Tax Filing Deadlines
- FINTUA Global VAT Guide for September 2025
- New VAT Declaration Procedures and Forms Under TRIBU-CR System
