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Clarification of the phrase "any other commercial document" in the Free Trade Agreements context

August 1, 2017

Customs & Global Trade Flash

Through resolution Nº RES-DGA-012-2017-DGCE-RES-ADU-0003-2017 published in the Official Gazette N° 139 from July 21st 2017, the Treasury Ministry and the Foreign Trade Ministry issued a clarification on the phrase "any other commercial document" in the context of the Free Trade Agreement between Costa Rica and Peru, the Free Trade Agreement between Central America and the European Union, as well as the Free Trade Agreement between Central America and the EFTA states.

The mentioned treaties indicate that the "invoice declaration" can be extended by typing the respective information on the commercial invoice, the delivery note or "any other commercial document". Therefore, documents such as the packing list, the Purchase Order or the Bill of Lading related to the importation, qualify as "any other commercial document", provided that the products are described in sufficient detail to identify them.

The resolution rules from its publication.

You can check the full text of the resolution here.

For further information

Alan Saborío
Country Managing Partner
Tax & Legal Managing Partner
asaborio@deloitte.com
German Morales
Tax & Legal Partner
gemorales@deloitte.com

Rafael González
Tax & Legal Partner
rafgonzalez@deloitte.com
Mario Hidalgo
Tax & Legal Partner
marhidalgo@deloitte.com
Carla Coghi
Tax & Legal Partner
ccoghi@deloitte.com
 

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