On June 14, 2017 Costa Rica’s Customs National Service issued Circular CIR-DGA-DGT-030-2017 in order to provide guidance on Costa Rica’s General Customs Law Article 166. Article 166 establishes the categories of merchandise that can be imported under a temporary basis.

Article 166, Category G determines good for recreation or sport purposes and Circular CIR-DGA-DGT-030-2017 provides the below steps that will allow customs authorities to identify the vehicles imported under a temporary basis as needed.

• Vehicles imported under Category G “Recreational or Sports” must be declared in different lines in the respective Costa Rican Customs Declaration (DUA) and in the corresponding heading for the type of vehicle
• Interested parties must submit for each vehicle an original hard copy of the receipt in which the obligatory insurance was paid as a backup document of the respective DUA
• Customs authority at the port through their control process must verify the validity and existence of the obligatory insurance before allowing the vehicles to be released

The Circular CIR-DGA-DGT-030-2017 can be accessed at:

http://www.hacienda.go.cr/docs/59444dbeba701_CIR-DGA-DGT-030-2017%20Importacion%20Temporal%20de%20Vehiculos.pdf

Costa Rica’s Customs Law Article 166 can be accessed at: