Customs & Global Trade Flash


Guidelines for the correct validation of certificates of origin in the Free Trade Agreements negotiated by Costa Rica

August 1, 2017

Customs & Global Trade Flash

Through resolution Nº RES-DGA-013-2017-DGCE-RES-ADU-0002-2017 published in the official Gazette N° 139 from July 21st 2017, the Treasury Ministry and the Foreign Trade Ministry issued the guidelines for the correct validation of the certificates of origin in the Free Trade Agreements negotiated by Costa Rica.

The guidelines stipulate that customs officers may not disclose the benefits of treaties for the following reasons:

  • Shape errors such as typing, spelling or box sizes.
  • For minor differences in the description of the goods, as long as the goods are identifiable.
  • When the invoice used for importation purposes is issued by an entity located in a non-party country (billing by a third country).

The resolution rules from its publication.

The text of the resolution can be checked here.

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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