On 22 February 2023, the Law N° 10.337, which eliminates the 10% tax that was calculated on the total import cost of imported beer entered into force, after its publication in the Official Gazette. (See EY Global Tax Alert, Costa Rica's President signs law that eliminates 10% tax on imported beer, dated 20 February, 2023.)
Consequently, the Directorate General of Customs (DGA) communicated through Circular No. MH-DGA-CIR-0007-2023 that the Customs Information System (TICA) was adjusted to eliminate the charge of the 10% tax on the import of beers under the following subheadings: 2203.00.00.00.11, 2203.00.00.00.12, 2203.00.00.00.13, 2203.00.00.00.91, 2203.00.00.00.92 and 2203.00.00.00.93.
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
Gabriela Sánchez
José Martínez
Jacqueline Alfaro
Ernst & Young LLP (United States), Latin American Business Center, New York
Lucas Moreno
Ana Mingramm
Pablo Wejcman
Enrique Perez Grovas
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.