Costa Rica: Alternative methods of operations for import transactions, due to affected computer systems

Guidance in response to ongoing issues with the computer systems of the Ministry of Treasury that prevent the normal functioning of customs operations

Ongoing issues with the computer systems of the Ministry of Treasury

The customs authority (Dirección General de Aduanas—DGA) issued a release incorporating alternative methods of operations for import transactions. The guidance was issued in response to the ongoing issues with the computer systems of the Ministry of Treasury that prevent the normal functioning of customs operations.

The guidance authorizes the filing of customs returns generated in the computer systems of each declarant. Bank transfers for the payment of customs tax obligations must be done only to the bank accounts established by Treasury in the notice.

Once the customs return has been filed and the corresponding payment has been made, an email with the subject “DUA#XXXXX” must be sent to the emails enabled by each customs office. In this email, a single PDF must be attached that contains:

  • The import customs return
  • The supporting documents required in the definitive import regime and its modalities
  • Proof of payment transfer

In addition, the email address of the person responsible for the location where the merchandise is held must be indicated in the body of the email.

The acceptance of the customs return will be made when the head of the customs technical department (Departamento Técnico de la Aduana) digitally signs the customs return sent by email, and the department head will notify the release of the declaration and the assigned review criterion. 

If differences are raised, the declarant must submit an additional customs return amending the inconsistencies found. In the same way, the declarant must send the customs return by email and attach any additional documentation or payment that may be required.

In the case of customs warehouses, for imports associated to inventory, the same procedure must be followed, and inventory control must be carried out in the warehouses systems, which will be subject to verification by the customs office.

Finally, the guidance establishes provisions for sending the cargo manifest in the case of maritime transactions and guidelines for land transit transactions.

Read an April 2022 report (Spanish and English) [PDF 478 KB] prepared by the KPMG member firm in Costa Rica

 

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