On February 9, 2021, in “La Gaceta,” Costa Rica published Executive Decree 42799-H that contains the Implementation Guidelines for trade agreements. This decree’s objectives are to help unify and guide customs authorities in the correct application of international treaties and agreements, supplementing the texts of the agreements and treaties.

The decree defines a variety of relevant phrases within the context of the agreements, including temporary storage, loader and shipper, exporter, member and non-member parties, and customs declaration. It also outlines criteria on certification of origin, shortages and overages, refund of import duties, transit and transshipment, customs controlled documents, and classification discrepancies among others.

Decree 42799-H entered into force on the day of publication

For more information please visit: https://www.imprentanacional.go.cr/pub/2021/02/09/ALCA28_09_02_2021.pdf