On March 30, 2022, in Law 10162 and Ruling RES-DGA-097-2022, Costa Rica’s Revenue Ministry published a table of ocean freight values and application guidelines for import duty calculations. The ocean freight values must be declared in the customs declaration for 20- and 40- foot containers based on the goods’ origin and actual freight value. The measure is for one year due to the container crisis that raise the costs of ocean transportation. It entered into force on March 30, 2022.
Details can be found in La Gaceta here:
https://www.imprentanacional.go.cr/pub/2022/03/30/ALCA63_30_03_2022.pdf
