Costa Rica: Free trade zone, clarifications on treatment of domestic sales

Costa Rica: Free trade zone, clarifications

An executive decree (No. 42189-COMEX-H) was published on 12 February 2020 in the official gazette regarding the free trade zones in Costa Rica.


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There are measures concerning regulation of companies in a “strategic eligibility index” and clarifications of the treatment of domestic sales by companies located in free trade zones.

Read a February 2020 report (Spanish and English) [PDF 134 KB] prepared by the KPMG member firm in Costa Rica

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