{"id":6817,"date":"2022-08-09T18:21:58","date_gmt":"2022-08-10T00:21:58","guid":{"rendered":"https:\/\/catradeconsulting.com\/?p=6817"},"modified":"2022-08-26T10:16:33","modified_gmt":"2022-08-26T16:16:33","slug":"capsula-5-nuevas-reglas-aduaneras-para-la-importacion-de-naves-aeronaves-maquinaria-y-equipo-alquilado-o-con-contrato-de-leasing","status":"publish","type":"post","link":"https:\/\/catradeconsulting.com\/en\/capsula-5-nuevas-reglas-aduaneras-para-la-importacion-de-naves-aeronaves-maquinaria-y-equipo-alquilado-o-con-contrato-de-leasing\/","title":{"rendered":"Information capsule: New customs rules for the import of ships, aircraft, machinery, and equipment rented or leased."},"content":{"rendered":"
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Ref:<\/span> Reform Law to the General Customs Law<\/span> from Costa Rica <\/span>(Law <\/span>No.10271<\/span>)<\/span>  <\/span><\/b><\/p>

Importing a ship, aircraft, machinery, or equipment into Costa Rica can be very expensive because the taxes applicable upon customs clearance are calculated based on the value of the merchandise. For example, if a backhoe loader had a CIF value (cost, insurance, and freight) of US$$ 303,000,<\/span>,<\/span> The amount of taxes payable would be approximately US$$ 43 thousand. Until now, companies have opted to import this type of merchandise under the temporary import scheme to save taxes, although this is not always the case. <\/span>this<\/span> It is feasible, since this customs regime is restricted to temporary imports made by state institutions or under contracts with state institutions, called the state category.<\/span><\/p>

The difficulties that companies have faced could be eliminated or reduced, since the recent reform to the General Customs Law<\/span> made in Costa Rica<\/span>Article 137 bis of the Constitution creates a modality, under the import regime, that allows the introduction into the national customs territory of goods (ships, aircraft, machinery, and equipment) rented or under a leasing contract. In light of comparative customs law, this import modality is quite atypical, given that we are not dealing with a customs operation subject to the definitive import regime, since the goods entering the country are not considered to be in free circulation, nor would they be classified under the temporary import regime.<\/span><\/p>

This new provision would allow the introduction into the national customs territory for a maximum period of five (5) years, of ships, aircraft, machinery and equipment, for use and destination in productive activity and under a rental or leasing contract. Consequently, a company could enter the aforementioned merchandise to be used for a productive activity, for example, construction, agriculture, industry, navigation, fishing, among others, and taxes must be paid on the value of the "lease" and not on the customs value of the merchandise.<\/span><\/p>


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If you have any questions or require advice on this or other topics, please contact us. <\/span>costarica@catradeconsulting.com<\/span><\/a> <\/span><\/p>

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\u00a9 2022 Catrade Consulting. All Rights Reserved.<\/span><\/p>


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Ref: Ley de Reforma a la Ley General de Aduanas de Costa Rica (Ley No.10271)   Importar en Costa Rica una nave, aeronave, m\u00e1quina o equipo puede resultar muy costoso debido a que los impuestos aplicables al momento de pasar por aduanas se calculan sobre el valor de la mercanc\u00eda. Por ejemplo, si una m\u00e1quina retroexcavadora…<\/p>","protected":false},"author":2,"featured_media":6823,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[65],"tags":[],"class_list":["post-6817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-capsulas-catrade"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t