Expeditors Newsflash

Costa Rica Enables Import Post Entry Corrections

Posted by Arturo González on 1/15/25 5:00 PM

The Costa Rican Ministry of Revenue published Circular MH-DGA-CIR-0050-2024 on December 12, 2024, which announced the implementation of the “first stage” of post entry corrections for import declarations.

Only entries filed as “definitive imports” during the first stage can be corrected, and any field can only be corrected once. Declarations under review cannot be corrected until the customs review has been completed. Post-entry corrections can be made up to four years after Costa Rican Customs accepts the import declaration.

The ability to file post-entry began on January 14, 2025.

Circular MH-DGA-CIR-0050-2024 can be read here:
https://www.hacienda.go.cr/docs/MH-DGA-CIR-0050-2024.pdf

Topics: Costa Rica

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