Last update of excise tax applied to beer in favor of IFAM

March 24, 2017

Customs & Global Trade Flash

Through administrative resolution 031-2017, published in the Official Gazette No. 60 on march 22nd 2017, The Institute of Municipal Development and Assistance, informed the latest update of excise tax, applied to beer, according to the Article 10 of Act No. 5792.

This update is performed on a quarterly basis, according to the consumer price index, between the months of July and October 2016, which reflected results in a variation of (0.962%) generating the changes detailed below:

Kind of Beverage Excise tax
(CRC per alcohol unit)
Beer ¢0.24992

This new decree repealed the resolution N° 28-2016 (December 14th, 2016) and it will enter into force from April 1st, 2017.

For further information

Carla Coghi
Tax & legal

Silvia González
Senior Manager
Tax & Legal

Jaime Morales
Tax & Legal

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