Last update of excise taxes on alcoholic beverages, whether imported or domestically produced

February 4, 2016

Customs & Global Trade Flash

Through Resolution RES-DGH-002-2016, published in the Official Gazette No. 20 on January 29th 2016, the Directorate General of Finance informed the latest update of excise taxes, applied to alcoholic beverages, whether imported or domestically produced, according to the Article 1 of the Act no. 7972.

This update is performed on a quarterly basis, according to the consumer price index, for the months of September and December 2015, which reflected results in a variation of -0.10%, generating changes detailed below:

Percentage by volume of alcohol

Tax (CRC per milliliter of absolute alcohol)

a.    Up to 15%


b.    More than 15% and up to 30%


c.    More than 30%


This new decree repealed the Resolution RES-DGH-049-2015 (Oct. 07, 2015) and is into force from February 1st, 2016.

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