Costa Rica’s Ministry of Economy, Industry and Commerce imposes additional ad valorem duty on sugar imports from Colombia

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EY Global
19 Apr 2022
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Costa Rica Colombia

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Sugar imports from Colombia have exceeded the volume allowed for the exemption from the additional ad valorem duty. As a result, sugar imports that fall under certain tariff codes will be subject to a higher tariff rate.

Through Statement DGA-007-2022, Costa Rica's General Customs Directorate announced sugar imports of Colombian origin corresponding to tariff codes 1701.99.00.00.10 and 1701.99.00.00.99 will be subject to the additional ad valorem duty. The additional ad valorem duty will apply because sugar imports from Colombia have exceeded the volume allowed for the exemption from the additional ad valorem duty, as established in Resolution RES-DGA-500-2020 of 25 November 2020.

The resolution established the exemption from the additional ad valorem duty for certain countries, including Colombia. The exemption applies as long as the imports do not exceed 3%, the equivalent of 796.12 metric tons.

The following table outlines how the additional ad valorem duty applies:

Tariff code Effective start date Expiration date Ad valorem percentage Additional percentage point increase Total ad valorem percentage
170199000010 19/08/21 18/08/22 45 18.46 63.46
19/08/22 19/08/23 45 9.23 54.23
170199000099 19/08/21 18/08/22 45 18.46 63.46
19/08/22 19/08/23 45 9.23 54.23
  20/08/23   45 0 45

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica
  • Rafael Sayagués
  • Juan Carlos Chavarría
  • Carolina Palma
  • Ana G Sánchez Wellermann
  • José Martínez Loría
  • Jacqueline Alfaro
  • Daniela Torres Gatica
  • Daniela Amador Morales
  • Cindy Bermúdez Arce
  • Mariano Fernández
  • Sofia Rodríguez Piedra
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Ana Mingramm
  • Lucas Moreno
  • Pablo Wejcman
  • Enrique Perez Grovas
Ernst & Young Abogados, Latin America Business Center, Madrid
  • Jaime Vargas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo
  • Luis Coronado, Singapore


For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.