Customs & Global Trade Flash


Last update of excise taxes applied to beverages with alcoholic content

August 1, 2017

Customs & Global Trade Flash

Through resolution Nº RES-DGH-059-2017, published in the Official Gazette No. 141 on July 26th, 2017 the Treasury Department informed the latest update of excise taxes, applied to beverages with alcoholic content, according to the Article 1 of Act No. 7972.

This update is performed on a quarterly basis, according to the consumer price index, between the months March and June 2017, which reflected results in a variation of 0.46%, generating the changes detailed below:

% of Alcoholic content
Excise tax
(CRC per alcohol unit)
Up to 15%
Above 15% up to 30%
Above 30%

This new decree repealed the resolution RES-DHG-033-2017 (April 17th, 2017) and will enter into force from August 1st, 2017.

For further information

Alan Saborío
Country Managing Partner
Tax & Legal Managing Partner
German Morales
Tax & Legal Partner

Rafael González
Tax & Legal Partner
Mario Hidalgo
Tax & Legal Partner
Carla Coghi
Tax & Legal Partner

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