On July 11, 2025, Costa Rica's Ministry of Revenue published Ruling MH-DGA-RES-1011-2025 which provides guidelines for the acceptance of certificates of origin issued under a Costa Rica free trade agreement framework.
The guidelines address correction of certificates of origin, specifically:
- What data is eligible for correction; and
- When the Customs authority should allow corrections.
The guidelines will become effective on July 16, 2025.
The ruling can be found here:
https://www.hacienda.go.cr/docs/MH-DGA-RES-1011-2025LineamientosNoRechazoCertificadosdeOrigen.pdf

