For the majority of goods the acquisition of import license is not necessary. But still, some goods including pills, cosmetics, chemical substances, processed food products and beverages require an import permit from the Costa Rican Ministry of Public Health. For import of arms and ammunition, there must be an import permit from the Costa Rican Ministry of Security. Import of the majority of products is allowed (except alcohol, fuel and tubeless tires).
There are import quotas especially in the agricultural and agro-industrial branch of industry. Importers of poultry, coffee, rice, beans, banana, sugar, potatoes, onions, and meat must obtain import licenses.
Import Documentation: commercial invoice, bill of lading (air waybill) regardless of cargo value. For mail shipments postal documentation is necessary. Phytosanitary certificates is required for cargo agricultural goods. The Ministry of Health provides import permits after presentation of certificate of analysis for chemicals, such as toxic matters, insecticides, pesticides and agricultural inputs). Cosmetics, dairy products and freesale certificates are also required, all of them authenticated by a Costa Rican consulate.
Costa Rica uses U.S. and European commercial and product norms.
Import Tariffs
Import tariffs is classified on the Harmonized Commodity Description and Coding System base and are calculated as follows: ad valorem duties - taxed on CIF value; selective consumer tax – taxed on CIF value and the import duties; sales tax - taxes on the combined CIF value, import duties, and the selective consumer taxes; surcharge (Law 6966) - taxed on CIF value only.
As a member of the System of Central American Integration (late Central American Common Market (CACM) composed of Costa Rica, El Salvador, Guatemala, Nicaragua and Honduras) Costa Rica has a common external tariff schedule. Customs duties in it range from a maximum 20% ad valorem with a minimum tariff 5%, with some exceptions.
Although selective consumer taxes for a majority of imported goods have been diminished (eliminated) there are still a number of additional import taxes. However, some goods face a consumption tax of 3040%. All imported goods face a fixed tax of 1% (the Emergency Tax), and a domestic sales tax of 10% (it's expected to go up to 15%). Certain domestic products are exempt from the domestic sales tax. Tariffs on most bulk grains are low, at 1%. The tariff on milled rice is 55% and is 27% for rough rice.
Labeling
Although there are no general requirements in Costa Rica for marking the origin of goods or for the labeling of general goods, still some specific labeling requirements apply to food products, pharmaceutical products, fertilizers, hormones, pesticides, veterinary preparations, vaccines, poisonous substances, and mouthwashes.Costa Rican legislation require that all imported food goods have labeling in Spanish with product name, list of components in quantitative order (nutritional, name and address of importer, shelf life and weight).Phytosanitary (USDA/APHIS) or zoosanitary (USDA/FSIS) certificates are necessary for importation of bulk grain, fresh horticultural products, or any type of meats. Pharmaceutical samples can be distribute only to doctors, dentists, and veterinarians by accredited doctors. Packages of fertilizers must bear the authorization number of the Directorate General for Agriculture and Livestock and include specific information. Packages coming into Costa Rica may be marked with stencil or brush. Weights need not be shown on packages, but each must bear a mark and be numbered. In other issues common shipping standards should be followed. | 
