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Customs or Import duty for Lenses – mounted lens for cctv camera to Costa Rica

The Customs or Import duty for Lenses – mounted lens for cctv camera to Costa Rica is classified under Cameras, Audio & Video(cdf categories).

The HSCODE applied for Lenses – mounted lens for cctv camera is 90-2-11-0-0

The tax is applied on the total sum of item cost, insurance cost and shipment cost.

The custom/import taxes are:

General duty is 0%

Special Tariff rate 1 is NULL

Special Tariff rate 2 is NULL

Special Tariff rate 3 is NULL

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Special Tariff rate 5 is NULL

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Special Tariff rate 8 is NULL

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Special Tariff rate 10 is NULL

Special Tariff rate 11 is NULL

Special Tariff rate 12 is NULL

Special Tariff rate 13 is NULL

Special Tariff rate 14 is NULL

Special Tariff rate 15 is NULL

The average VAT rate applicable in Costa Rica is 0.13

Note: If the special tariff rate is NULL then general duty is applicable.

The other taxes applicable are:

Selective Consumption tax

Consumption Tax

GE (VAT on estimated earnings)

Golfito Tax (Tourism Development tax)

Law 6946 (National Emergency Law)

To know more information on which tariff rate is applicable from the country you are importing to, look here

To get the accurate amount, calculate here

Calculation method:

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Costa-Rica whether by a private individual or a commercial entity.

The valuation method is CIF.

In Costa Rica, all importation of goods and merchandise, with certain exemptions, are liable for corresponding import tariffs and customs duties. Other taxes (e.g. sales tax, selective consumption tax) are also levied on the importation of said goods and merchandise.

The most important legal instruments for customs regulations are the Central American Uniformed Customs Code, the Customs Law and its rulings, and other administrative rulings that are periodically issued by the Customs Authority.

Below table provide the Duty and Sales tax for Costa-Rica:

Duty Rates Sales Tax(GST) Threshold on goods
1% to 15% 13% or 10% (CIF + duty + other taxes) No Minimum threshold

Since Costa Rica’s entry into GATT, tariffs have been lowered. As of 2002, customs duties range from 1% to 15%. However, food tariffs were between 14% and 19%. Import duties on raw materials, bulk grains, and oilseeds were reduced to 1% in 1996. Capital goods and most finished products have a tariff of 1% and 10% to 15% respectively. There is a 13% value-added tax (VAT). Excise taxes range between 5% and 75%, applying to about half of all products imported. For example, arms and munitions are taxed at 75%; costume jewelry, fireworks, and whiskey at 50%; wine and beer at 40%.

Costa Rica has a bilateral free trade agreement with Mexico and was planning future agreements in 1999 with Dominican Republic, Panama, Chile, and Trinidad and Tobago. Costa Rica is also a member of the Central American Common Market (CACM) with El Salvador, Guatemala, Honduras, and Nicaragua. The CACM has a common external tariff of 5% to 20% for most products. For more info: Read More here

  • Consumption Tax = 0% to 95% (CIF + duty).
  • GE (VAT on estimated earnings) = 0% to 125% (CIF + Consumption Tax + Law 6946 + Agrar Tax)
  • Golfito Tax (Tourism Development tax) = 1% to 30% (CIF + duty).
  • Law 6946 (National Emergency Law) = 0% and 1% (CIF + duty).

Related links for Costa Rica imports and duties: Costa Rica Import Duties and Tariffs

Prohibited Items:

  • Animal skins
  • Gambling devices
  • Ivory
  • Pornography
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