Save article




Costa Rica's Executive Power publishes decree amending the General Customs Law regulations

Costa Rica’s Executive Power published Decree No. 42017-H, amending the General Customs Law regulations.

Modified articles of the regulations

The Decree modified:

  • Article 9, “Competence of the Normative Directorate,” first paragraph
  • Article 9 bis, “Functions of the Regulatory Directorate,” subsection l
  • Article 12, “Competence of the Department of Administrative Procedures,” first paragraph
  • Article 13, “Functions of the Procedures Department Administrative,” subsections a, e, g and q
  • Article 19, “Competence of the Statistics and Registries Department,” first paragraph
  • Article 19 bis, “Functions of the Statistical Department and Registries,” subsection r becomes subsection s
  • Article 22, “Competence of the National Valuation Body and Customs Verification,” first paragraph
  • Article 23, “Functions of the Directorate of the National Customs Valuation and Verification Body,” subsections m and y
  • Article 24, “Competence of the Department of Immediate Control of Customs Value”
  • Article 26, “Competence of the Fiscalization Directorate”
  • Article 26 bis, “Functions of the Fiscalization Directorate,” subsection r
  • Article 29 bis, “Functions of the Department of Complaints and Special Operatives,” subsection a
  • Article 35 bis, “Customs Management Functions,” subsection p
  • Article 43, “Supervisory bodies,” first paragraph

Additions to the regulations

The Decree:

  • Added subsections q and r to Article 9 bis and changed the order of the current subsections from q to s
  • Added subsections t and u to Article 13 and changed the order of the subsections from t to v
  • Added subsections z, aa, bb, cc, dd, ee, ff, gg, hh, ii, jj, kk, ll, mm, nn, oo, pp to Article 23 and changed current subsection y to subsection qq
  • Added subsections r, s, t, u, v, w, x, y, z, aa, bb, cc, dd, ee, ff, gg, hh, to Article 26 bis and changed current subsection r to subsection ii

Eliminated articles

The Decree eliminated:

  • Article 14 bis (i)
  • Article 15, paragraph 2
  • Article 15 bis (h)
  • Article 25 bis (c)
  • Article 26 bis (h)

EYG no. 005291-19Gbl

Download this Tax Alert as a PDF file.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.



Font size

Tax topics >

No filter criteria selected.

Industries >

No filter criteria selected.

Countries >

No filter criteria selected.

 < Close


 < Close


 < Close

Tax topics

 < Close


 < Close


 < Close

0 articles have been saved