Customs & Global Trade Flash

Noticias

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
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
 

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about to learn more about our global network of member firms.

Deloitte provides audit, consulting, financial advisory, risk advisory, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500® companies through a globally connected network of member firms in more than 150 countries and territories bringing world-class capabilities, insights, and high-quality service to address clients’ most complex business challenges. To learn more about how Deloitte’s approximately 245,000 professionals make an impact that matters, please connect with us on FacebookLinkedIn or Twitter.

This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication.

Did you find this useful?